Asset Management as Moderating Good Governance and Internal Control on Utilization Optimization Regional Fixed Assets

Abstract

This study aims to empirically examine asset management as a moderating variable in the relationship between good governance and internal control system with the utilization of regional fixed assets using Partial Least Square (PLS) analysis techniques. The research sample is local government officials who are directly involved in the management of regional assets in the districts, cities, and provinces of Jambi. The test results empirically prove that the internal control system and good governance influence the optimization of asset utilization. In addition, asset management has proven to moderate good governance and internal control in optimizing the utilization of regional fixed assets in Jambi Province. Keywords: Asset Management, Good Governance, Internal Control, Optimization of Fixed Assets DOI: 10.7176/RJFA/13-6-02 Publication date: March 31 st 2022