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ABSTRAK
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas Sumber Daya Manusia, Pengelolaan Barang Milik Daerah (BMD), bukti kepemilikan, komitmen pimpinan, Sistem Pengendalian Intern Pemerintah (SPIP), pemanfaatan teknologi informasi terhadap kualitas laporan barang milik daerah dengan peran inspektorat sebagai variabel moderating pada Satuan Kerja Perangkat Daerah (SKPD) di pemerintahan kabupaten Padang Lawas. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat kausal komparatif. Pengumpulan data dilakukan dengan kuesioner, metode penarikan sampel mengunakan metode sensus dimana populasi dalam penelitian ini dijadikan sampel penelitian, responden penelitian ini berjumlah 136 terdiri dari seluruh Kepala SKPD/sekretaris, Pengurus barang, Penyimpan barang dan staf bidang aset untuk tahun anggaran 2015. Alat pengolahan data menggunakan regresi linear berganda dan uji residual untuk variabel moderating. Hasil penelitian ini menunjukkan bahwa secara simultan seluruh variabel berpengaruh secara signifikan terhadap kualitas laporan barang milik daerah di kabupaten Padang Lawas. Secara parsial kualitas sumber daya manusia, pengelolaan BMD, bukti kepemilikan, komitmen pimpinan, SPIP berpengaruh secara positif signifikan terhadap kualitas laporan barang milik daerah pada SKPD di Pemerintahan Kabupaten Padang Lawas, sedangkan variabel pemanfaatan teknologi informasi memiliki pengaruh negatif tidak signifikan. Peran inspektorat sebagai variabel moderating dapat memperkuat hubungan antara sumber daya manusia, pengelolaan BMD, bukti kepemilikan, komitmen pimpinan, SPIP, pemanfaatan teknologi informasi terhadap kualitas laporan barang milik daerah pada SKPD di pemerintahan kabupaten Padang Lawas.
Kata Kunci : kualitas sumber daya manusia, pengelolaan BMD, bukti kepemilikan, komitmen pimpinan, SPIP, pemanfaatan teknologi informasi, peran inspektorat daerah.
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ABSTRACT
The objective of the study was to analyze the influence of the quality of human resources, BMD (Regional Owned Property) management, proof of ownership, leadership commitment, SPIP (Government Internal Control System), and the use of information technology on the quality of regional-owned property report with the role of inspectorate as moderating variable in SKPD (Regional Work Unit) in Padang Lawas District Government. The research used quantitative and causal comparative method. The data were gathered by using questionnaires. The samples were taken by census method in which the whole population was used as the samples. There were 136 respondents that consisted of head/secretary of SKPD, those in charge of goods, those in charge of storage, and the staffs in charge of assets for the fiscal year of 2015. The gathered data were analyzed by using multiple linear regression analysis and residual analysis for moderating variable. The result of the research showed that, simultaneously, all variables had significant influence on the quality of regional-owned property report in Padang Lawas Regency. Partially, quality of human resources, BMD management, proof of ownership, leadership commitment, and SPIP had positive and significant influence on the quality of regional-owned property report at SKPD in Padang Lawas District Government, while the variable of the use information technology had negative and insignificant influence. The role of the Inspectorate Agency as moderating variable could strengthen the correlation of human resources, BMD management, proof of ownership, leadership commitment, SPIP, the use of information technology with the quality of regional-owned property report at SKPD in Padang Lawas District Government.
Keywords: Quality of Human Resources, BMD Management, Proof of Ownership, Leadership Commitment, SPIP, Use of Information Technology, Role of the Inspectorate Agency
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