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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFISIENSI BIAYA PEMASARAN PADA PT. SIGMA SUKSES PRATAMA

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ABSTRAK by: Ellyne Hutajulu The study was conducted to know the implementation of responsibility accounting, marketing cost efficiency, and responsibility accounting effect on the effrciency of marketing costs. The research was conducted using descriptive methods, where data is collected based on the real situation, analyzed, processed, to draw conclusions. The data collection used interviews, documentation, questionnaires. Qualitative interview data were analyzed, the questionnaire data was analyzed quantitatively using the Rank Spearman. Based on this research at Implementation responsibility accounting PT, Sigma Suksespratama has done well. This is evident from the presence of organizational structure and in every part that reflects the delegation of authority and responsibility on the classification of centers of responsibility. Responsibility ac€ounting system has been implemanted pmperly reflected in the coding and classification of the account code, The reporting system is adequate for management accountability in the form ofreports compiled and reported each of the next period is used by management to implement controls. The cost efficiency of marketing at PT. Sigma Suksespratama in the year 2009 the company budgeted marketing expenses amounted to Rp 644 006 695, with the realization of Rp. 611,432,556 and sales target of Rp 9.36 billion, after the company w.xi the realization of expected sales ofRp 10,546,171,212. then concluded the cost of marketing at PT. Sigma Suksespratama in 2009 is efficient. Based on statistical analysis shows the Spearman Rank correlation coeflicient (rs) of 0,146, this means stong influence on the efticiency of responsibility accounting and marketing costs were positive, with significant test known and ttable t count = 1894 with o = 0.05 and N-2, so that H0 is rejected means a sipificant and positive relationship with the responsibility accounting marketing cost efficiency, the magnitude of the coeffrcient of determination (Kd) of 0198 on marketing or cost efficiency of 20%o is determined by accounting for accountability and the remaining 80oZ by other factors outside the study.