The Effect of Responsibility Accounting on Cost Control (PDAM Padang)

DOI

10.2991/aebmr.k.200305.058How to use a DOI?

Keywords

Responsibility Accounting, cost control

Abstract

Responsibility accounting is part of management accounting which aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of Responsibility Accounting, both partially and individually. Data collection methods used in this study are using field research and library research. The method of data analysis in this study uses simple linear regression. The results of this study indicate that: Responsibility Accounting has a significant effect on cost control seen by the results of the t test with a sig value (0,000) that is smaller than the probability value of 0.05

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Nita Sofia
AU  - Yuli Ardiany
AU  - Yansil Defalni
PY  - 2020
DA  - 2020/03/10
TI  - The Effect of Responsibility Accounting on Cost Control (PDAM Padang)
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 111
EP  - 118
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.058
DO  - 10.2991/aebmr.k.200305.058
ID  - Sofia2020
ER  -