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PERANAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN DALAM MENUNJANG KELANCARAN PROSES PRODUKSI PADA PT. PINUS MERAH ABADI

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ABSTRACT THE ROLE OF ACCOUNTING FOR ASSISTANCE AS A MANAGEMENT CONTROL MANAGEMENT IN SUPPLYING PRODUCTION PROCESS IN PT.PINUS MERAH ABADI . Written by: Indra Saputra Situmorang NIM: 1432029 In this study the authors take the title "The Role of Accounting Accountability as a Tool Management Control In Supporting Smooth Process Production At PT.Pinus Merah Abadi". The purpose of this study is to determine the significant role between accounting responsibility as a means of management control in supporting the smoothness of the production process. The variables studied are Accountability variables as the independent variable and the smooth variable of the production process as the dependent variable. This research uses descriptive research method with data collection technique through questionnaire to 30 employees at production department, at PT.Pintus Merah Abadi. To process the data obtained from the company, the researchers used statistical formula SPSS software. The result showed that Pearson's Product Moment (R) correlation coefficient value was 0.621 which means that there was a strong relationship and a significance value of 0.000 with a confidence level (α) of 0.05 so that Ho was rejected, which means accounting accountability has a positive relationship and significant to the smoothness of the production process with the amount of contribution amounted to 38.6%. The results showed that there is a positive and significant role between Accounting Accountability as a means of Management Control in supporting the smoothness of the production process. Keywords: Accounting Accountability, Smoothness of Production Process