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PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM
Jurnal ASET (Akuntansi Riset) (Online), 2017-11, Vol.9 (1), p.45-54
[Peer Reviewed Journal]
ISSN: 2086-2563 ;EISSN: 2541-0342 ;DOI: 10.17509/jaset.v9i1.5256
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Title:
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM
Author:
Setiyanto, Adi Irawan
;
Norafyana, Norafyana
Subjects:
akuntansi pertanggungjawaban
;
cost control
;
pengendalian biaya
;
responsibility accounting
Is Part Of:
Jurnal ASET (Akuntansi Riset) (Online), 2017-11, Vol.9 (1), p.45-54
Description:
Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.Keywords: responsibility accounting; cost controlAbstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung.Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya
Publisher:
Program Studi Akuntansi
Language:
English;Indonesian
Identifier:
ISSN: 2086-2563
EISSN: 2541-0342
DOI: 10.17509/jaset.v9i1.5256
Source:
DOAJ Directory of Open Access Journals
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