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Ni Made Sinta Pradnyani
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA EFEKTIVITAS PENGENDALIAN BIAYA HOTEL BINTANG LIMA Ni Made Sinta Pradnyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 11 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Responsibility accounting is a tool used for the collection and reporting of cost basis in accordance with its responsibility center so that in the event of deviation can be designated responsible party. The data collection method is questionnaire method and the analytic technique used is multiple linear regression analysis. Based on the hypothesis testing results show that there are significant accounting implementation consisting of variable elements of the organizational structure, responsibility center, budgets, and expense reporting system on the effectiveness of cost control either simultaneously or partially. Companies can divide departments within the company based on responsibility center, as well as perform the encoding cost according to the responsible party.
Co-Authors Ni Made Adi Erawati