FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN ASET PASCA PEMEKARAN WILAYAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DI KABUPATEN TAPANULI SELATAN

Authors

  • rudianto Simamora
  • Abdul Halim

DOI:

https://doi.org/10.31941/jebi.v13i2.190

Abstract

This study aims to determine the factors that affect the asset management post-expansion area and its effect on
the quality of financial reports of government in South Tapanuli.This study is a qualitative descriptive study,
which aims to explore the factors that affect the asset management post-expansion area and its effect on the
quality of financial reporting. Data were collected through interviews with the informants, the study
documentation, as well as observation or triangulation or a mix of all three. Stages of data analysis used include
data reduction, display data, and drawing conclusions or verification in the preparation of a working
hypothesis.The results showed that factors affecting the asset management division of the post in the
Government of South Tapanuli include: human resources knowledge assets management, proof of ownership of
assets, valuation of assets, leadership commitment, and attitude: lack of awareness and responsibility.
Management of assets after the post-expansion area affects the quality of government financial reports.

Keywords: Expansion Areas, Asset Management, Quality of Financial Statements

Author Biographies

rudianto Simamora

Alumni Magister Sains Akuntansi Unversitas Gadjah Mada

Abdul Halim

Dosen Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada

Published

2015-08-03

Issue

Vol. 13 No. 2 (2013): Jurnal Ekonomi dan Bisnis, September 2013

Section

Artikel

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