FAKTOR-FAKTOR MANAJEMEN ASET YANG MEMPENGARUHI PENGELOLAAN ASET TETAP (TANAH DAN BANGUNAN) (Studi Kasus pada Pemerintahan Kabupaten Bireuen)

The purposes of this study were to (1) analyze the factors of asset management effecting fixed asset management (land and buildings) in Bireuen Regency Government, (2) analyze the factor that most effect the fixed asset management d assets in Bireuen Regency, (3) examine whether there were differences in perception among the assets managers, the legislative, and the community towards the implementation of the asset management of land and buildings owned by the Local Government of Bireuen Regency. The sampling technique used purposive sampling. The method used in this study was binary logistic regression. Testing the accuracy of the regression models was used to assess the accuracy of the model, and in this study it were measured by Chi-Square value with Hosmer and Lemeshow test. The results of the binary logistic regression analysis showed that the independent variables consisting of needs planning, inventory, legal audit, assessment, utilization optimizing, supervision and control variables simultaneously gave significant effect on the implementation of the fixed assets management (land and buildings) in Bireuen Regency. The expectations test B showed that the coefficients of each independent variable were as follow