Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong
This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significant influence toward optimality of fixed assets (land and buildings) that means<br />consistent with the hypothesis, individually the legal audit of assets are not proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means not consistent with the hypothesis, an individual assessment of the assets are<br />indicated are proved has positive influence to optimality of fixed assets (land and buildings)<br />that means consistent with the hypothesis, the supervision and asset control is proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means consistent with the hypothesis. While the analysis results together /simultaneously<br />indicated that all four variables, namely the asset inventory, audit legal of assets, assets<br />assessment as well as supervision and assets control are proved to have significant and<br />positive influence to optimality of fixed assets (land and buildings) this is proved by the value<br />of F count > F-table.