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PERANAN AKUNTANSI PERTANGGTUNGJAWABAN DALAM MENINGKATKAN KINERJA MANAJER PUSAT LABA PADA PT. SRIWIJAYA AIR

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ABSTRACT ROLE IN IMPROVING PERFORMANCE OF LIABILITYACCOTJNTING MANAGER'S PROFIT CENTER PT. SRTWIJAYAAIR By: Jefrrey Edson Zakeria Sinaga The author conducted this study to find out how the implementation of accountability, how Perforrnance Profit Center Manager, the role of accountability in improving Profit Center Manager Performance conducted at PT. Sriwijaya Air. In this research the writer uses a descriptive method of data collection methods so as to generate the infomration needed to analyze Problems and to conduct interviews and distributing questionnaires to parties involved in this research. Measurement scale that is used is the Likert scale using the correlation of Spearman Rank correlation. Statistical tests uses a t-test with a = 0.05 The conduct of implementation of accormtability at PT. Sriwijaya Air is based on procedures that have been defined by the company, using indicators like, Organizatiol Structue, Budgeting, Accountability Report, to assist the assiped accountability. Meanwhile, profit center marager performance can be seen from Target Earnings Determination, Achievement and Achievement Performance Target Prcfit Profit Center. Based on the calculation of statistical analysis using Spearman Rank correlation, tlre correlation coefficient obtained or rs: 0.7392, showing a strong and positive relationship between accountability by profit c€nter manager performance. From the sigrrificant test showed that t count = 3.1043 and ttable = 1.860. This explains the sipificant correlation between accountability profit center manager performance because tcount> ttable (3.1043> 1.860), then Ho is rejected. The coefficient of determinarion of the calculation results can be seen that the profit center manager performance is influenced by the role of responsibility accounting amonDted to 54.64%o, wbtle the rest equal to 45.36% influenced by other factors.