This study aims to examine the influence of human resources competency, internal control system and accounting information system either simultaneously or partially or separately on regional asset management in the West Aceh District’s government Working Unit (SKPK). The unit of analysis includes all agencies as much as 29 agencies. Each of which consists of 3 persons who will be the respondens, namely Head of Working Unit, Finance Administration Officer and Activity Technical Officer. The data in this study using primary sources that is the results of questionnaires obtained from respondents. While the technique of collecting research data is done by the spreading of questionnaire. The analysis method used is Multiple Linear Regression Analysis.The results showed that the competency of human resources, internal control system and accounting information system have an influence on the regional asset management in the agencies of the region either simultaneously or partially tested.
Nourmaliza et al. (Thu,) studied this question.