The influence of the effectiveness of internal control on the quality of accounting information in local administration. The effect of implementing good governance on the quality of accounting information in local government. The influence of the effectiveness of internal control on the effectiveness of the management of fixed assets of local administration.
The effect of implementing good governance on the effectiveness of local fixed asset management. The effect of accounting information quality in local government on the effectiveness of municipal fixed asset management. Studies suggest that the quality of accounting information can improve the efficiency of local management of fixed assets (Salmia, 2018; Paomey & Pamungkas, 2019).
The effect of management commitment on the effectiveness of local fixed asset management through the quality of accounting information in local government. The effect of internal control effectiveness on the effectiveness of local management of fixed assets through the quality of accounting information of local government. The effectiveness of internal control has a positive impact on the local management of fixed assets through the quality of the accounting information of the local authorities.
The effect of implementing good governance on the effectiveness of local government fixed asset management through the quality of accounting information in local government.
Research Methodology
Secondary data is collected from municipal administration website, media and internet such as IHSG and BPS. The purpose of this test is to assess whether the instrument used is valid and reliable. In this study, descriptive analysis attempts to characterize respondents and rank them according to the quality of their responses.
The verification analysis of this study uses the SEM method, including evaluation of the measurement and construction models. The use of the SEM method in this study emphasizes the use of covariance as compared to variance, as the goal is to confirm theories and prove hypotheses based on previous research. Ghozali (2014) argues that the success or failure of SEM analysis depends on the strength of the supporting theory.
Result and Discussion 1. Result
SEM can gather better analysis among multiple independent variables and dependent variables when tested directly and simultaneously (Hair et al., 2014). Structural equation modeling (SEM), including measurement and structural model estimates, was used to conduct the investigation. SEM, including evaluations of measurements and structural models, was used to conduct the investigation.
Therefore, we can safely conclude that the indicators used in this study to measure the leadership engagement variable are reliable and accurate. It is necessary to determine the level of adjustment of the structural model before proceeding with an evaluation of the model. The purpose of this questionnaire is to find out whether actual evidence from the field has confirmed the model based on sound theory.
If the fit of the model is considered satisfactory based on at least five out of ten indications, or if the absolute fit index of the chi-square value or the RMSEA model is satisfactory, the model is accepted. Test results show that all measures of model fit [NFI, NNFI, CFI, IFI, RFI, GFI] exceed the cut-off value of 0.90. The results of the model fit test show that the overall model for this study has a good degree of fit.
Simultaneously or together, the variables of leadership commitment, internal control effectiveness and good governance implementation affect the quality of accounting information by 66 percent; Simultaneously or together, leadership commitment, internal control effectiveness and good governance implementation affect the effectiveness of local government fixed asset management by 89 percent.
The hypothesis (H4) test shows a positive and statistically significant relationship between management commitment and the effectiveness of the local management of fixed assets with a margin of 13%. This study's findings provide empirical support to Tauhid et al. 2018)'s study of the driving force behind optimization of fixed asset management in villages by local government in East Lombok. Therefore, the efficiency of the management of fixed assets can be improved by complying with the existing internal control system.
Salmia demonstrates that improvements in the quality of accounting information have a positive effect on the decisions made by P.T. The effect of management commitment on the effectiveness of local fixed asset management through the quality of accounting information of local governments. The hypothesis (H8) test results show no statistically significant relationship between management commitment and the effectiveness of local management of fixed assets is indirectly affected by accounting information quality in local government.
The effect of internal control effectiveness on the effectiveness of local government fixed asset management through the quality of accounting. The hypothesis (H9) test findings indicate that the quality of accounting information at local government indirectly affects the effectiveness of local government's fixed asset management by 36% due to the effectiveness of internal control. The hypothesis (H10) test indicates that the quality of accounting information at local government indirectly influences the efficiency of local government's fixed asset management by 43%.
The number of local governments seeking advice from BPK has increased dramatically due to management's commitment to improving the efficiency of fixed asset management. 01 Regional leaders have established policies for managing accounting information and managing fixed assets so that each stage can be carried out properly. 13 Local governments have provided channels for community involvement in the formulation and implementation of financial and asset management policies.
14 Local governments apply the same regulations for each SKPD, especially in financial and asset management. Each SKPD/asset management unit periodically presented information on government fixed assets on the website or other information channels. 25 SKPD / Asset Management Unit presented and recorded all asset data in full according to the provisions.
30 Each SKPD/asset management unit has implemented a precise mechanism with evidence of fixed asset recording procedures. No division of labor yet There was a division of labor 34 SKPD/asset management unit has.
