PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA PERUSAHAAN PERBANKAN DI KOTA PALEMBANG

., Andreanes (2016) PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA PERUSAHAAN PERBANKAN DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to examine the effect of the application of accounting for cost control effectiveness of the banking company in the city of Palembang . Accounting variables measured by three criteria , namely , the organizational structure , budget and accounting reports pertangggungjawaban . The population in this study is a bank located in the city of Palembang . The research sample was obtained by 41 banks . The test results showed that the first hypothesis ( H1 ) the organizational structure does not affect the effectiveness of cost control shown significant value 0.576 > 0.05 . The second hypothesis ( H2 ) stated that the budget affect the effectiveness of cost control shown significant value 0.017 < 0.05 . The third hypothesis ( H3 ) pertangggungjawaban accounting statements do not affect the effectiveness of cost control shown significant value 0,656 > 0,05 Keywords : Responsibility Accounting and Cost Control Effectiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Responsibility Accounting ; Cost Control Effectiveness
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 01 Apr 2022 03:07
Last Modified: 01 Apr 2022 03:07
URI: http://eprints.ukmc.ac.id/id/eprint/7595

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