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THE EFFECT OF THE QUALITY OF APPARATUS, EFFECTIVENESS OF INTERNAL CONTROL AND THE UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY ON THE MANAGEMENT OF REGIONAL FIXED ASSET AT ACEH SINGKIL REGENCY, ACEH PROVINCE, INDONESIA

This purpose of study is to examine the effect of the quality of apparatus, the effectiveness of internal control, and the use of accounting information technology on the management of regional fixed asset in Aceh Singkil Regency either partially or simultaneously. The population in this research is Regency Service Unit (SKPK) which includes offices, services and agencies in Aceh Singkil. Meanwhile, the respondents are the Head of SKPK, Financial Administration Officers, and Technical Operators for Activities with a total of 138 respondents. The data source in this study uses primary data, namely the acquisition of questionnaires from respondents. While the research data collection technique is done by using documentation technique, the analytical method used is Multiple Linear Regression Analysis. The results showed that the quality of apparatus, the effectiveness of internal control, and the use of accounting information technology have a significant effect on the management of regional fixed assetsboth partially or simultaneously in Aceh Singkil Regency. Keyword: Quality of Apparatus, Effectiveness of Internal Control, Utilization of Accounting Information Technology, Regional Fixed Asset Management.