| Summary: | 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.
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