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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN TREHADAP KINERJA MANAJER PUSAT BIAYA PADA PT.INTI (Persero) BANDUNG

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The researcher conducted this research in order to loow how responsibility accounting is being implemented how does a cost c€oter manager perform, and the etrec1 ot! responsibility accounting on the performance of cost center lni,trr.a$er at PT. INTI @ersero) Bandung. The researcher used descriptive method, wherein data wefe collected based on real situation, being processe4 aatayzen" and concluded. Data were obtained through interview, docrimentation study, and questionnaire. Data gathered through questionnaire we,re anaiyzed using correlation of coef6cien( Rank Spearman, hypothesis testing and coeffi cient of determination. The implementation responsibility accounting at PT. INTI ( Persero) Bandug is do.ne based on procedrne which have 'been specified by company, by using indicators like, Orgpnrationa Sfucture, Compilation Process of Budeet and Cost Report to suppolt res-ponsibility accormting whicl bave been specified. Cost Center Manager performance is measured-based on Eficiency, Etrectivity, Economics, and Productivity. Information gathered were collected through questionnate and distributed to each departement at Pf. INTI ( Persero) Bmdung. Based on the result of statistical analysis, the level of correlation coeficien ( r,) = 0.702. This means that responsibility accounting effect to cost c€nter man'ger perfgrmanry shows a positive and stong reiationship. nased on hypothesis tes! it is known tlat r,,r is 3,118 and t,- is 1,812. Thereby IIo is being reftse4 it means dlat there is a sipificant effect between responsibility accomtings to cost center mtneger performance' Responsibility accounting influence cost center alanager performance with coeficient of daermination analysis which has been calculated equal to 49 )8o/o and the rest equal to 50,72% is caused by other factors.