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PERANAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MENUNJANG EFESIENSI BIAYA PEMASARAN PADA PT. ALPA RUCI

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This rcsearch is done to know the role of responsibility accounting executed by PT. Alpa Ruci, spending of marketing expense efticiently and to, know the role of responsibility accounting to supPort marketing expense efficiently at PT' Alpa Ruci. The research done used descriptive metho4 where in data were collected based on facts, processed, anal>zed, and concluded. Data were obtained though interview and distribution questionaire. Data obtained from questionaire is analysed with statistical analysis rank spearman. Bard on the result of this researctr, it is known that responsibility accounting PT' Alpa Ruci is done according to procedure specified by company. Alpa Ruci executes duty given by company based on the position/occupation as described organization chart, compilation of budget, realization and rcsponsibility rcporting to assist rcsponsibility accounting system which have been specified' Based on statistical analysis horce known the level of correlation coefticiort ( rs) = 0,834. This means that relation betrveen responsibility accounting in supporting marketing expense efficiently shows existence that positive and strong relationship. Based on hypothesis test henc€ known t calculated = 4'783 and t critical valuc =l,t12. This means that t calculated > t critical value, thert by Ho is rcjected and Ha is accepted. Therc is significant value between responsibility aicountings and efficiency of markaing exp€nses. lrvel of responsibility accounting influence by marketing expens€ or Kd equal ta 69,55yo while the rest 30,45% caused by other factor outside this of research.