Table 1. Results of Hypothesis Testing Effects Between Variables

The results of hypothesis testing using the results of PLS ​​bootstrapping can be in Table 1 above, which can be explained as follows:

1. The legal audit has a positive and significant effect on the effectiveness/quality of MIS in the Barito Timur district government

The coefficient value of the effect of legal audit on the effectiveness/quality of MIS is 0.375 (positive) with t-statistics of 4.748 (≥1.96) and p-value of 0.000 (≤α=5%), so it is decided that legal audit has a positive and significant effect on effectiveness. / MIS quality, meaning that the better the legal audit in asset management, the better the effectiveness/quality of the MIS. Based on these results, the first hypothesis, which states that legal audit affects the effectiveness/quality of MIS in the Barito Timur district government, is acceptable (h1 is accepted).

2. Asset valuation has a positive and significant effect on the effectiveness/quality of MIS in the Barito Timur district government

The coefficient value of the effect of asset valuation on the effectiveness/quality of MIS is 0.336 (positive) with t-statistics of 5.108 (≥1.96) and p-value of 0.000 (≤α=5%), so it was decided that asset valuation also had a positive and significant effect on effectiveness/quality of MIS, meaning that the better the asset assessment carried out by the auditor, the better the effectiveness/quality of MIS will be. Based on these results, the second hypothesis, which states that asset valuation affects the effectiveness/quality of MIS in the Barito Timur district government, is also acceptable (h2 is accepted).

3. HR competence has a positive and significant effect on the effectiveness/quality of MIS in the Barito Timur district government

The coefficient value of the influence of human resource competence on the effectiveness/quality of MIS is 0.281 (positive) with t-statistics of 3.904 (≥1.96) and a p-value of 0.000 (≤α=5%), so it is decided that human resource competence also has an effect positive and significant on the effectiveness/quality of MIS, meaning that the higher the competence of human resources in charge of asset management, the better the effectiveness/quality of MIS will be. Based on these results, the third hypothesis, which states that human resource competence affects the effectiveness/quality of MIS in the Barito Timur district government, is also acceptable (h3 is accepted).

4. leader commitment has a significant effect on the effectiveness/quality of MIS in the Barito Timur district government

The coefficient value of the influence of leader commitment on the effectiveness/quality of MIS is 0.095 with t-statistics of 1.482 (<1.96) and p-value of 0.139 (>α=5%), so it is decided that leader commitment has no significant effect on the effectiveness/quality of MIS, it means that the stronger the burden from the leadership, it has not had a real (significant) impact on increasing the effectiveness/quality of MIS. Based on these results, the fourth hypothesis, which states that leader commitment affects the effectiveness/quality of MIS in the Barito Timur district government, cannot be accepted (h4 is rejected).

5. the legal audit has no significant effect on optimizing asset utilization in the Barito Timur district government

the coefficient value of the influence of legal audit on the optimization of asset utilization is 0.122 with t-statistics of 1.536 (<1.96) and p-value of 0.125 (>α=5%), so it is decided that legal audit has no significant effect on optimizing asset utilization, meaning that the more both the legal audit carried out by the asset management section, has not yet had a real (significant) impact on increasing the optimization of asset utilization. Based on these results, the fifth hypothesis, which states that legal audits affect the optimization of asset utilization in the Barito Timur district government, cannot be accepted (h5 is rejected).

6. Asset valuation has a positive and significant effect on optimizing asset utilization in the Barito Timur district government

the coefficient value of the impact of asset valuation on optimizing asset utilization is 0.244 (positive) with t-statistics of 3.231 (≥1.96) and p-value of 0.001 (≤α=5%), so it was decided that asset valuation had a positive and significant effect on optimizing utilization assets, meaning that the better the asset assessment carried out by the auditor, the more optimal the asset utilization will be. Based on these results, the sixth hypothesis, which states that asset valuation affects the optimization of asset utilization in the Barito Timur district government, can be accepted (h6 is received).

7. The quality of human resources has a positive and significant effect on the optimization of asset utilization in the Barito Timur district government

the coefficient value of the influence of the quality of human resources on the optimization of asset utilization is 0.211 (positive) with t-statistics of 2.610 (≥1.96) and p-value of 0.009 (≤α=5%), so it is decided that the quality of human resources also has a positive effect. And significant to the optimization of asset utilization, meaning that the higher the quality of human resources for the employees of the asset management division, the more optimal the use of assets will be. Based on these results, the seventh hypothesis, which states that the quality of human resources affects the optimization of asset utilization in the Barito Timur district government, is also acceptable (h7 is accepted).

8. leader commitment has a positive and significant effect on the optimization of asset utilization in the Barito Timur district government

The coefficient of the influence of leader commitment on optimizing asset utilization is 0.215 (positive) with t-statistics of 3.217 (≥1.96) and p-value of 0.001 (≤α=5%), so it was decided that leader commitment also had a positive and significant effect on optimization. Asset utilization means that the stronger the leadership commitment to asset management, the more optimal the utilization of these assets will be. Based on these results, the eighth hypothesis, which states that leader commitment affects the optimization of asset utilization in the Barito Timur district government, is also acceptable (h8 is accepted).

9. The effectiveness/quality of MIS has a positive and significant effect on the optimization of asset utilization in the Barito Timur district government

the coefficient of the impact of the effectiveness/quality of MIS on the optimization of asset utilization is 0.220 (positive) with t-statistics of 2.452 (≥1.96) and p-value of 0.015 (≤α=5%), so it is decided that the effectiveness/quality of MIS also has a positive effect and significant to the optimization of asset utilization, meaning that the more effective and quality the asset management MIS is, the more optimal the asset utilization will be. Based on these results, the ninth hypothesis, which states that the effectiveness/quality of MIS affects the optimization of asset utilization in the Barito Timur district government, is also acceptable (h9 is accepted).

The results of the comparative analysis of the mean and total effect variables conclude that to increase the optimization of asset utilization in the asset management department within the East Barito Regency Government, which is the highest starting priority until the lowest is:

Order 1: Fixed asset valuation

Asset valuation is the primary concern because it can directly impact optimizing asset utilization or indirectly through mediating the effectiveness/quality of MIS. Asset valuation itself also has the most substantial impact on optimizing asset utilization. The completeness of the application documents that are well researched, adapted to the object of the assessment in the field, the data and information collected are relevant to the evaluation in the area and have been analyzed with appropriate and accurate methods will produce a quality appraisal report, so that at the time of presentation of the asset valuation report, will provide convenience for decision-makers to utilize assets optimally.

Order 2: Improving the competence of human resources

In this case, the competence of human resources, the employees of the asset management division, is the second concern according to the order of the total effect on the optimization of asset utilization. HR competence is a second concern because it can also have a direct or indirect impact on optimizing asset utilization through mediating the effectiveness/quality of MIS. Placement of employees who are by the educational background and skills of employees, training is carried out correctly, working by prioritizing ethics and code of ethics and without anyone's intervention, can make the abilities and skills of employees more professional, so that it will have an impact on optimal and appropriate asset utilization. Target because it has been done professionally.

Sequence 3: Strengthenleader commitment

Leadership commitment is the third concern in order of total effect on optimizing asset utilization. Leadership commitment is the third concern because it can only directly impact optimizing asset utilization. At the same time, the result of mediating the effectiveness/quality of MIS is known to be insignificant. Leaders who like challenges, dare to take the risk of work, can foster a shared vision, can collaborate with subordinates and partners, can show examples, and can appreciate every role of employees, will make employees work with high motivation and professionalism. have an impact on optimal asset utilization because every employee likes a leader who has a strong commitment.

Order 4 : Increase effectiveness/qualityMIS

The effectiveness/quality of MIS is the fourth concern in order of total effect on optimizing asset utilization. The effectiveness/quality of MIS is the fourth concern because it can only have a direct impact on optimizing asset utilization; there is no mediating variable between the two. An effective MIS, both in terms of planning, procurement, administration, write-off, and accounting quality, will produce quality information for decision-makers in asset management; this will have an impact on asset utilization decisions will be more optimal because it has been decided by taking into account information from Effective and quality MIS.

Five order: Improve legal audit

A legal audit is the last concern because the total effect on optimizing asset utilization is the smallest. An excellent legal audit has not been able to increase the optimization of asset utilization directly but must be strengthened by an effective MIS.

DISCUSSION

The legal audit has a positive and significant effect on the effectiveness/quality of MIS in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show that the coefficient of the effect of legal audit on the effectiveness/quality of MIS is positive and significant, so the research hypothesis which states that legal audit affects the effectiveness/quality of MIS in the East Barito Regency Government is acceptable. Thus, it is proven that for employees of the asset management division within the East Barito Regency Government, the legal audit factor has a vital role in the effectiveness/quality of MIS; the better the legal audit in asset management, the better the effectiveness/quality of the MIS will also be.

The results of this study are consistent with the statement of Afnany et al., (2018) in their research, which states that internal control audits affect the quality of regional financial information systems. Fhadillah and Yudianto (2018), in their study, also note that internal control audits involve the financial accounting information system. Likewise, Sari et al., (2018), Bria (2019), and Fatimah et al., (2019) also prove that the internal control system affects the local government asset report information system.

Asset valuation has a positive and significant effect on the effectiveness/quality of MIS in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show that the coefficient of the effect of asset valuation on the effectiveness/quality of MIS is positive and significant, so the research hypothesis which states that asset valuation affects the effectiveness/quality of MIS in the East Barito Regency Government is also acceptable. Thus, it is proven that for employees of the asset management section of the East Barito Regency Government, asset valuation factors have an essential role in the effectiveness/quality of MIS; the better the asset assessment carried out by employees in managing regional assets, the effectiveness/quality of MIS will also be better.

HR competence has a positive and significant effect on the effectiveness/quality of MIS in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show that the coefficient of the influence of human resource competence on the effectiveness/quality of MIS is positive and significant, so the research hypothesis which states that human resource competence affects the effectiveness/quality of MIS in the East Barito Regency Government is also acceptable. . Thus, it is proven that for employees of the asset management section of the East Barito Regency Government, the competency factor has an essential role in the effectiveness/quality of MIS, the higher the competence of the employees of the asset management division, the better the effectiveness/quality of MIS will be.

The results of this study are supported by Akintoye (2012) in his research which shows that employee competence affects the quality of financial statement information systems. Nurlis (2017) stated that the higher the competence of employees, the more effective financial statement information. Sanjaya et al., (2017) also noted that employee competence would make asset administration more effective in their research. At the same time, Synthia (2017), Afnany et al., (2018), and Fhadillah and Yudianto (2018) state that the more competent employees are, the better the financial information system and financial accountability will be. Idward et al., (2018) and Sari et al., (2018) stated that employee competence will affect the quality of information on local government asset reports. Dewi et al., (2019) state that employee competence affects the quality of local government financial report information. While Mutiara et al., (2019) also prove that employee competence will affect the MIS of regional assets.

Leader commitment has a significant effect on the effectiveness/quality of MIS in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show that the coefficient of the influence of leader commitment on the effectiveness/quality of MIS is positive but not significant, so the research hypothesis which states that leader commitment affects the effectiveness/quality of MIS in the East Barito Regency Government is unacceptable. Thus, for employees of the asset management division within the East Barito Regency Government, the leader commitment factor has a non-significant role in increasing the effectiveness/quality of MIS; the more substantial the leader's commitment does not have a significant impact on improving the effectiveness/quality of MIS.

The results of this study are not consistent with Sanjaya et al., (2017) in their research which shows that commitment will affect information systems. However, the results of this study are supported by Sari et al., (2018) in their research, which also proves the insignificant effect of commitment on the quality of information on local government asset reports, Fitriana & Hoesada (2019) give the same result that commitment does not significantly affect the quality of financial statement information.

The insignificant influence of the leader's commitment to the effectiveness/quality of MIS is due to the low competence of employees, especially in terms of asset management audits or asset management. The description of the respondent's profile shows that many employees are still educated in high school, and most of them are not majoring in accounting. This causes employees' knowledge of asset management to be below; their expertise is still not professional, so even though the leader has a solid commitment to asset management, the effectiveness of MIS will not increase because employees who are not competent will make the information that enters the MIS less qualified and ineffective.

For this reason, leaders, in addition to being able to set an example and be grateful for the small successes achieved, must also be able to foster a shared vision of the organization that is balanced with the welfare of employees. Organizations are more concerned with attaining the idea, but employees are more concerned with welfare. For this reason, leaders must be able to balance both vision and interest by developing the right image for all employees. The program that can be designed is related to the organizational idea that is achieved and will also improve the welfare of employees by providing asset management incentives and giving rewards to asset managers who can manage their assets well.

A legal audit has no significant effect on optimizing asset utilization in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show that the coefficient of the effect of legal audit on optimizing asset utilization is positive but not significant, so the research hypothesis states that legal audit affects optimizing asset utilization in the East Barito Regency Government, cannot be accepted. Thus, in ​​asset management within the East Barito Regency Government, the legal audit factor has an insignificant role in increasing asset utilization; the better the legal audit has not yet given a tangible impact on the optimization of asset utilization. The results of this study are consistent with the research results of Sriastiti et al., (2020), which show a legal audit which is one of the components of a legal audit,

The results of this study are not consistent with Juliadi et al., (2017) in their research which proves that internal control audits do not affect asset management. Ekayanti et al., (2018) also demonstrate that internal control audits jeopardize the effectiveness of asset management. Masdjojo et al., (2018) show that internal control audits affect asset management. Omar et al., (2018) also stated that audits involve the administration of village assets. Yuswati et al., (2018) also prove that internal control audits affect the effectiveness of regional asset management, while Syaifudin et al., (2020) also demonstrate that legal audits affect asset management performance.

The insignificant effect of legal audits on optimizing asset utilization is that many asset transfer procedures are not carried out according to standards, causing many regional assets whose legality is unclear. This causes legal action to be less effective due to incomplete evidence, thus causing the utilization of these assets will not be optimal. Besides that, many investments in the local government have no value, so it does not run optimally in the process of use and utilization.

In addition, the cause of the insignificant effect of legal audits on optimizing asset utilization is that employees/auditors in assessing assets focus more on examining the completeness of documents but lack the ability and lack willingness to collect data and information in the field relevant to these assets. , and the ability to analyze data is also still lacking, so there is a discrepancy between the data that has been collected and the method used so that the information produced is less effective and of less quality; this will have an impact on the utilization of regional assets that are not optimal.

Asset valuation has a positive and significant impact on the optimization of asset utilization in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show the coefficient of the effect of asset valuation on the optimization of asset utilization is positive and significant, so the research hypothesis states that asset valuation affects the optimization of asset utilization in the East Barito Regency Government is acceptable. Thus, it is proven that for employees of the asset management division within the East Barito Regency Government, asset valuation factors have an essential role in optimizing asset utilization; the better asset assessment carried out by employees in regional asset management, the more optimal asset utilization will be.

The results of this study are consistent with Kusnawati et al., (2019) in their research which proves that asset valuation and evaluation will affect the optimization of asset management, as well as Sriastiti et al., (2020) in his study also demonstrates that a reasonable asset valuation will make asset utilization more optimal.

Human resource competence has a positive and significant effect on optimizing asset utilization in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show the coefficient of the influence of human resource competence on the optimization of asset utilization is positive and significant, so the research hypothesis which states that human resource competence affects the optimization of asset utilization in the East Barito Regency Government can be accepted. Thus, it is proven that for employees of the asset management division within the East Barito Regency Government, the competency factor also has a vital role in optimizing asset utilization.

The results of this study are consistent with Pekei et al., (2014) in their research which proves that employee competence affects the effectiveness of regional asset management. Juliadi et al., (2017), Andrian et al., (2018), and Ekayanti et al., (2018) also prove that employee competence affects the effectiveness of asset management. Masdjojo et al., (2018) demonstrate that employee competence affects asset management. Omar et al., (2018) also show that high employee competence will make well-managed assets. Arifuddin et al., (2019) also prove that employee competence affects the optimization of regional assets. While Leky et al., (2020) and Syaifudin et al., (2020) also demonstrate that competent employees will improve asset management performance.

Leader commitment has a positive and significant effect on the optimization of asset utilization in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show the coefficient of the influence of leader commitment on optimizing asset utilization is positive and significant, so the research hypothesis states that leader commitment affects optimizing asset utilization in the East Barito Regency Government is also acceptable. Thus, it is proven that in ​​asset management within the East Barito Regency Government, the leader's commitment factor also has an important role in optimizing asset utilization; the stronger the leader's commitment to managing regional assets, the more optimal it is asset utilization will be.

The results of this study are consistent with Syaifudin et al., (2020) in their research which shows that leader commitment will affect asset management performance. However, the results of this study contradict the results of the analysis of Ekayanti et al., (2018) and Leky et al., (2020), which shows that commitment does not affect asset management.

The effectiveness/quality of MIS has a positive and significant effect on the optimization of asset utilization in the East Barito Regency Government

The results of testing the research hypothesis using SEM-PLS show the coefficient of the effect of MIS effectiveness/quality on optimizing asset utilization is positive and significant, so the research hypothesis which states that MIS effectiveness/quality affects the optimization of asset utilization in the East Barito Regency Government is also acceptable. Thus, it is proven that in asset management within the East Barito Regency Government, the effectiveness/quality factor of MIS has a vital role in optimizing asset utilization; the more effective and quality MIS is, the more optimal the asset utilization will be.

The results of this study are consistent with Pekei et al., (2014) in their research which proves that asset management affects the effectiveness of regional asset management. Juliadi et al., (2017) and Richard (2017) also show that web-based MIS will affect asset management optimization. Andrian et al., (2018) show that the regional financial management information system will affect management performance. Ekayanti et al., (2018) also prove that the information system will affect asset management effectiveness. Masdjojo et al., (2018) also demonstrate that a sound information system will improve the quality of asset management. Yuswati et al., (2018) prove that an effective information system will make regional asset management more optimal. Apriliana et al., (2019) demonstrate that the MIS of state property will affect the quality of asset management. Leky et al., (2020) show that asset MIS will affect asset optimization. While Syaifudin et al., (2020) also prove that information systems are essential to optimize asset utilization.

CONCLUSION

The purpose of the study was to analyze the effect of legal audit, asset valuation, human resource competence, and leader commitment on the effectiveness/quality of MIS and optimization of asset utilization within the East Barito Regency Government. Based on the results of research and discussion that have been described in the previous chapter, it can be concluded as follows:

1. The legal audit has a positive and significant effect on the effectiveness/quality of MIS. The better the implementation of legal audits carried out by employees in managing regional assets, the higher the effectiveness of MIS, both for planning, procurement, administration, deletion, and quality accounting information. This conclusion is supported by Afnany et al., (2018), Fhadillah and Yudianto (2018), Sari et al., (2018), Bria (2019), and Fatimah et al., (2019), which conclude that the audit affects the local government asset report information system.

2. Asset valuation has a positive and significant effect on the effectiveness/quality of MIS. The better the asset assessment carried out by employees/auditors in managing regional assets, the higher the effectiveness of the MIS, both for planning, procurement, administration, write-off, and accounting quality. This conclusion is supported by Fhadillah and Yudianto (2018), who conclude that asset valuation affects asset accountability information.

3. Human resource competence has a positive and significant effect on the effectiveness/quality of MIS. The higher the competence of employees in ​​asset management, the higher the effectiveness of MIS, both for planning, procurement, administration, write-off, and accounting quality. This conclusion is supported by Akintoye (2012), Nurlis (2017), Sanjaya et al., (2017), Synthia (2017), Afnany et al., (2018), and Fhadillah and Yudianto (2018), Idward, et al., (2018), Sari, et al., (2018), Dewi, et al., (2019), and Mutiara, et al., (2019) which concludes that employee competence will affect the MIS of regional assets, thereby making asset administration more effective.

4. Leader commitment has a significant effect on the effectiveness/quality of MIS. The stronger the leader's responsibility to asset management, the less it can impact, increasing the effectiveness/quality of the MIS. This conclusion is supported by Sari et al., (2018) and Fitriana & Hoesada (2019), which conclude that human resource commitment does not significantly affect the quality of information.

5. Legal audits do not significantly affect the optimization of asset utilization. The better the legal audits carried out by employees in asset management, the more they have not been able to impact optimizing the utilization of regional assets. This conclusion is not supported by all previous studies, namely Juliadi et al., (2017), Ekayanti et al., (2018), Masdjojo et al., (2018), Umar et al., (2018), Yus Wanita et al., (2018), and Syaifudin, et al., (2020) which concludes that the audit will affect the performance of asset management.

6. Asset evaluation has a positive and significant effect on optimizing asset utilization. The better the asset assessment carried out by employees/auditors in managing regional assets, the more optimal the utilization of regional assets. This conclusion is supported by Kusnawati et al., (2019) and Sriastiti et al., (2020), which conclude that reasonable asset valuation will optimize asset utilization.

7. Human resource competence has a positive and significant effect on optimizing asset utilization. The higher the competence of employees in the asset management section, the more optimal the utilization of regional assets. This conclusion is supported by Pekei et al., (2014), Juliadi et al., (2017), Andrian et al., (2018), Ekayanti et al., (2018), Masdjojo et al., (2018), Umar et al., (2018), Arifuddin, et al., (2019), Leky, et al., (2020), and Syaifudin et al., (2020) which concludes that competent employees will improve asset management performance.

8. Leader commitment has a positive and significant effect on optimizing asset utilization. The stronger the leader's responsibility to asset management, the more optimal the utilization of these assets will be. This conclusion is supported by Syaifudin et al., (2020), which conclude that leader commitment will affect asset management performance.

9. The effectiveness/quality of MIS has a positive and significant effect on optimizing asset utilization. The more effective MIS in managing assets, the more optimal the utilization of these assets. This conclusion is supported by Pekei et al., (2014), Juliadi et al., (2017), Richard (2017), Andrian et al., (2018), Ekayanti et al., (2018), Masdjojo et al., (2018), Yus Wanita, et al., (2018), Apriliana, et al., (2019), Leky, et al., (2020), and Syaifudin et al., (2020) which also concludes that information systems are critical to increasing the optimization of asset utilization.

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