Open AccessPENGARUH IMPLEMETASI PENGENDALIAN INTERNAL DAN KOMPETENSI PENGELOLA TERHADAP EFEKTIVITAS MANAJEMEN ASET TETAP PADA PERGURUAN TINGGI NEGERI BERBADAN HUKUM
Author(s) -
Sabirin. Syarbini Ikhsan
Publication year - 2020
Publication title -
jaakfe untan (jurnal audit dan akuntansi fakultas ekonomi universitas tanjungpura)/jurnal audit dan akuntansi fakultas ekonomi universitas tanjungpura
Language(s) - English
Resource type - Journals
eISSN - 2746-6140
pISSN - 2252-7486
DOI - 10.26418/jaakfe.v9i2.42675
Subject(s) - competence (human resources) , business administration , business , indonesian , population , accounting , management , sociology , economics , linguistics , philosophy , demography
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