Pengaruh Inventarisasi Aset, Legal Audit, Penilaian Aset, Pengawasan dan Pengendalian Aset, Serta Optimalisasi Pemanfaatan Aset Tetap terhadap Kinerja Perusahaan pada PT Perkebunan Nusantara IV

Abstract

This study aims to examine and analyze the effect of asset inventory, legal audit, asset valuation, asset monitoring and control, as well as optimizing the use of fixed assets on company performance at PT Perkebunan Nusantara IV. The object of this research is employees who know asset management at PT Perkebunan Nusantara IV. The population in this study was 46 people with a sample of 38 people. The sampling technique used is saturated samples. The data processing method is multiple linear regression analysis using SPSS version 25. The independent variables used in this study are asset inventory, legal audit, asset valuation, asset monitoring and control, and optimizing the utilization of fixed assets. The dependent variable in this study is company performance.The results of this study indicate that the asset inventory variable partially has a positive and significant effect on company performance while the asset monitoring and control variable partially has no effect on company performance. Simultaneously, asset inventory variables and asset monitoring and control variables have a positive and significant effect on employee performance