Pengaruh Kepatuhan Pada Regulasi, Pemanfaatan Teknologi Informasi, Dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap Oleh Badan Pendapatan Dan Aset Daerah Provinsi Nusa Tenggara Timur

SORO, Crispim Pereira Leo (2024) Pengaruh Kepatuhan Pada Regulasi, Pemanfaatan Teknologi Informasi, Dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap Oleh Badan Pendapatan Dan Aset Daerah Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Thesis entitled "The Influence of Compliance with Regulations, Use of Information Technology, and Leadership Commitment to Fixed Asset Management by the Regional Revenue and Assets Agency of East Nusa Tenggara Province", by Crispim Pereira Leo Soro NIM 811212030, supervised by Dr. Yolinda Yanti Sonbay, SE., M.Sc and Rere Paulina Bibiana, SE., M.Sc. One of the regional assets managed by the regional government is fixed assets. There are many factors that influence fixed asset management. The aim of this research is to find out: 1) an overview of compliance with regulations, use of information technology, leadership commitment and management of fixed assets by the Regional Revenue and Assets Agency of NTT Province. 2) the significance of the influence of compliance with regulations, use of information technology and leadership commitment to fixed asset management by the Regional Revenue and Assets Agency of NTT Province. 3) the significance of the influence of compliance with regulations, the use of information technology and leadership commitment simultaneously on the management of fixed assets at the Regional Revenue and Assets Agency of NTT Province. This research uses quantitative methods. The research sample was 72 people managing the assets of each regional apparatus within the NTT Provincial Government and the Regional Revenue and Assets Agency of NTT Province. Data was collected by distributing questionnaires and analyzed using descriptive and inferential statistics using the SPSS Statistics 23 application. The results of descriptive statistical analysis show that compliance with regulations and leadership commitment are good. Meanwhile, the use of information technology and fixed asset management is quite good. Inferential analysis shows that partially, compliance with regulations, use of information technology and leadership commitment have a significant effect on fixed asset management. Meanwhile, in the F test, compliance with regulations, use of information technology and leadership commitment simultaneously have a positive and significant influence on fixed asset management. The variable contribution of compliance with regulations, use of information technology and leadership commitment to fixed asset management by the Regional Revenue and Assets Agency of East Nusa Tenggara Province is 73.1%. Based on these results, the researcher's suggestion to the Regional Revenue and Assets Agency of NTT Province is to socialize regulations related to fixed asset management, both regulations from the Central Government and regulations from the NTT Provincial Government, provide a Fixed Asset Administration application to calculate depreciation on assets which are capitalized in accordance with accounting policies, determine the main tasks and standards for asset maintenance so that inventory of Fixed Asset ownership data is carried out properly and regularly.

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