Pengaruh Sistem Akuntansi Manajemen dan Implementasi Manajemen Kualitas Terhadap Pengendalian Biaya Kualitas pada PT. Panca Benua Rona Permai Pekanbaru

Abstract

This study aims to determine the Effect of Management Accounting Systems and Quality Management Against Quality Cost Control at PT. Panca Continent Rona Permai. The population in this study were all employees of PT. Panca Benua Rona Permai with a sample of 37 respondents. This research uses an associative approach. Data collection techniques used by questionnaire media, interview methods, and observation. Data analysis techniques in this study used multiple linear regression. The results of this study indicate that partially the Management Accounting System influences the Control of Quality Costs with a t count of 2.084 > t table of 2.032. Quality Management partially influences the Control of Quality Costs with a t count of 2.168 > t table of 2.032. Simultaneously Management Accounting System and Quality Management influence the Quality Cost Control. The adjusted R value obtained is 0.337 which means that the magnitude of the influence of the Management Accounting System and Quality Management influences the Quality Cost Control is 34 %. while the remaining 66 % is influenced by other variables not examined in this study.