Image of Pengaruh inventarisasi aset terhadap legal audit dan penilaian aset : (studi kasus pada Pemerintah Kota Bandung)

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Pengaruh inventarisasi aset terhadap legal audit dan penilaian aset : (studi kasus pada Pemerintah Kota Bandung)

This study aims to determine whether there is an impact of asset inventory on legal audit and asset valuation. This study is held in Bandung City using primary data (questionnaire) and secondary data such as BPK?s audit report on financial statement of Bandung City for the fiscal year of 2012 until 2016. The sample is asset users (structural officials) of 36 government agencies, asset coordinators and internal auditors who understand and evaluate the asset implementtation in the Government of Bandung City. The results of data analysis by using SmartPLS software version 3.0 show that asset inventory has the positive and significant impact on legal audit and asset valuation. It can be concluded that the higher of asset inventory quality implementation has a significant impact on other asset management stages, such as legal audit and asset valuation.

Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.,
Edisi -
Subjek Local government finance
Asset valuation
West Java
Asset inventory
Legal audit
Badung
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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