Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada PT. Mahakarya Jaya Sinergi Medan

Abstract

The objective of this research is to find out the influence of responsibility accounting to cost controlling at PT. Mahakarya Jaya Sinergi Medan. The type of the research is quantitave methods. The population of the research are 50 division employees who had an influence on cost control at PT. Mahakarya Jaya Sinergi Medan which have 32 sample of responsibility division employees. The type of data used in this research are qualitative and quantitative data which the sources of data are primary and secondary data. The technique of collecting data are using questionnaires and documentation. The data analysis technique used in this research is multiple linear regression analysis which used IBM SPSS 20. The result of this research show that the organizational structure, planning, controlling, and reporting in responsibility accounting simultaneously have positive and significant effect on cost controlling at PT. Mahakarya Jaya Sinergi Medan.