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PENGARUH PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PT WASKITA NIAGAPRIMA

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ABSTRACT THE INFLUENCE OF THE APPLICATION OF THE RESPONSIBILITY ACCOUNTING SYSTEM TO MANAGERIAL PERFORMANCE AT PT WASKITA NIAGAPRIMA Written by : Fanny Moula Butar-butar NIM : 1832006 This study aims to determine how the influence of the application of the accounting system of responsibility for managerial performance at PT Commerce Prima. The method used in this study is qualitative. The research variable is the accounting system for accountability and managerial performance. The data used are questionnaire data from questionnaires that have been developed, the analysis used is descriptive, test instrument validity and reliability of the questionnaire, and the classic assumption test of normality, multicollinearity, heteroscedasticity, autocorrelation, linearity, and simple linear regression analysis and T-test for know the coefficient of determination. The population used in this study is the company manager, with 25 respondents who have authority in the responsibility center. Based on the results of statistical analysis conducted by the author, the correlation coefficient of 40%, the application of the accounting system for accountability to managerial performance there is a relationship with the direction of a positive relationship. The application of the responsibility accounting system to managerial performance can be seen from the value of r square = 0.16. The significant value of 0.047> 0.05, then Ho is accepted and Ha is rejected, which means there is a significant positive effect between the effect of applying the responsibility accounting system on managerial performance at PT WASKITA NIAGAPRIMA. Based on statistical analysis it is known that the coefficient of determination obtained by 16%. This shows that the application of the responsibility accounting system influences managerial performance by 16%, while the remaining 84% is influenced by other factors not examined in this study Keywords: Responsibility Accounting System, Managerial Performance