Pengaruh Penerapan Akuntansi Pertanggungjawaban terhadap Prestasi Kerja

Abstract

Implementation of responsibility accounting is a system that measures the performance of each responsibility center based on the information presented in perform the responsibility centers of each level of management. The purpose of this study is to know implementation of responsibility accounting, job performance, And the effect of implementation of responsibility accounting on the job performance of PT Samafitro Bandung. This research was conducted at PT Samafitro Bandung with descriptive research method and verifikatif quantitative approach. Data source used is primary data source. The data collection techniques used are interviews and questionnaires. Sampling technique in this research is nonprobability sampling with purposive sampling type. The research hypothesis was tested by using statistical test instrument that is linear regression analysis. Based on hypothesis testing the results showed that implementation of responsibility accounting and job performance in PT Samafitro Bandung included in criteria very well. Implementation of responsibility accounting has a sufficient influence on the Job Performance of PT Samafitro Bandung.