Peranan Akuntansi Pertanggungjawaban terhadap Peningkatan Keefektifan Pengendalian Biaya Pemeliharaan dan Perbaikan Aset (Studi Kasus pada PT. Perkebunan Nusantara VIII (Persero))
Daftar Isi:
- The goal of this research is to determine and evaluate the concept of responsibility accounting applied as a tools of management in PT Perkebunan Nusantara VIII (Persero) in achieving effective control of asset maintenance and repair costs. The method used was quantitative method with survey techniques is the method of research that takes a sample from a population and use the questionnaire as a tools of data collecting, then processed, analyzed and also compared to existing theory, while data examination used data examination and device of hypothesis examination. From result of research which writer have execute in PT.Perkebunan VIII Nusantara (Persero), the company has implemented responsibility accounting well enough, it can be determined based on the conditions that must be met. End of the test results obtained from the center of accountability in PT.Perkebunan Nusantara VIII (Persero) that become responder are that there are positive relationship between the application of adequate responsibility accounting controls to increase the effectiveness of maintenance and repair assets of 0.510. The coefficient of determination is 26.01%. This means that the increased effectiveness of cost control of maintenance and repair of assets affected by the application of responsibility accounting, while the remaining amount of 73.9% is the contribution of other factors is not examined by author. The conclusion of this study is that there is a role in the implementation of accounting control effectiveness increase the cost of maintenance and repair of assets in PT.Perkebunan Nusantara VIII (Persero).