PENGARUH IMPLEMETASI PENGENDALIAN INTERNAL DAN KOMPETENSI PENGELOLA TERHADAP EFEKTIVITAS MANAJEMEN ASET TETAP PADA PERGURUAN TINGGI NEGERI BERBADAN HUKUM
Abstract
This study aims to analyze the effect of the Implementation of Internal Control and Manager Competence on the Effectiveness of Fixed Asset Management in State Universities as Legal Entities partially or simultaneously. The population in this study is the Legal Entity State Universities in Indonesia, amounting to eleven. The sampling technique is saturated or census sampling. This research uses a quantitative approach with multiple regression analysis techniques. The results of the research show that the implementation of internal control and managerial competence has a significant positive effect on the effectiveness of fixed asset management, in Indonesian legal institutions both partially and simultaneously.
Key Word: Implementation of Internal Control, Manager Competence and Effectiveness of Fixed Asset Management
Full Text:
PDFDOI: http://dx.doi.org/10.26418/jaakfe.v9i2.42675
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 Jurnal Audit dan Akuntansi Fakultas Ekonomi (JAAKFE)
Indexed by:
Published By:
Jurusan Akuntansi, Fakultas Ekonomi*, Universitas Tanjungpura
*now Fakultas Ekonomi dan Bisnis