Pengaruh Penerapan Akuntansi Pertanggungjawaban terhadap Efektivitas Pengendalian Biaya pada Perusahaan Jasa di Palembang

Anggreyni, Helen (2015) Pengaruh Penerapan Akuntansi Pertanggungjawaban terhadap Efektivitas Pengendalian Biaya pada Perusahaan Jasa di Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether there is any effect of the application of accounting of the effectiveness of cost control. Sample in this study is a service company is two, three, four and five Star hotel in Palembang. The method used was purposive sampling with 21 service companies and 63 respondents. Hypothesis testing using regression analysis with SPSS version 17.0. The test results showed that the First Hypothesis (H1) which states that the Organizational Structure Impact Effectiveness Against Cost Control , rejected. Second Hypothesis (H2) stated the Budget Control Cost Effectiveness alias to, accepted. Third Hypothesis (H3) states affect Responbility Accounting Reports Cost Control Effectiveness, rejected.

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