Impact of Asset Inventory on Asset Optimization, Legal Audit as a Mediation Variable in Regional Government of Papua Province

Abstract

This Study aims to analyze the Influence of Fixed Asset Inventory to Fixed Asset Optimization Through a legal audit of the Regional Government of Papua Province. Variables used are Fixed Asset Inventory, Fixed Asset Optimization and Legal Audit. This study uses quantitative study design, research data obtained from results questionnaire with total sampling method, total research sample taken as many as 80 respondents. Research results analysis statistics using PLS (Partial Least Square), you can conclude that supply has a positive and significant influence on asset optimization remains with the Regional Government of Papua Province with p-value < 0.05, namely 0.000. Influence mediation determined by seeing mark influence No direct from results PLS analysis. Found that Fixed Asset Inventory has a positive and significant influence on Fixed Asset Optimization through Legal Audit with mark significance 0.000 or <0.05. Thus it can be concluded that Fixed Asset Inventory influences Fixed Asset Optimization through Legal audit.