PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH KABUPATEN SUMBAWA BARAT

This study is conducted to find out the effect of asset management, namely the aspects of inventory, identification, legal audit, and asset assessment, on the optimization of fixed asset utilization in the Government of West Sumbawa Regency. Sample was collected using a purposive sampling technique among 53 respondents from Department of Income, Financial, and Asset Management in Local Government of West Sumbawa Regency and eight of Government Working Units that were determined as local technical institutions with a targeted achievement of local income. The study used two instruments of analysis, namely, multiple regression analysis using the Eviews software version 6.00 and the Data Envelopment Analysis (DEA) using the Warwick DEA software. To test the validity and reliability of instruments, the SPSS software version 15.00 was used. Analysis of data was done on classic assumption test and hypothesis test. Result of the data analysis using DEA shows that of the eight Government Working Units that were determined as local technical institutions with a targeted achievement of local income, only three working units were optimum in utilizing the fixed asset, while five ones were not optimum yet in utilizing the fixed asset. Result of the classic assumption shows that the data used for the multiple regression analysis could be done because no violation was against the criteria of classic assumption: no multicolinearity, heteroskesdasticity, and autocorrelation. Result of the regression test shows that both asset inventory, identification and legal audit assessment had positive effect on the optimization of fixed asset utilization by Government of West Sumbawa Regency, while both assessment had negative effect on the optimization of fixed asset utilization by Government of West Sumbawa regency. Although individually the variables had no same effect on the optimization of fixed asset utilization, all the four variables had simultaneously effect on the optimization of fixed asset utilization by Government of West Sumbawa Regency