THE IMPACT OF THE RESPONSIBILITY ACCOUNTING APPLICATION ON COST CONTROL IN MANUFACTURING INDUSTRY IN BATAM

Adi Irawan Setiyanto, Norafyana Norafyana

Abstract


Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.

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Jurnal Aset (Akuntansi Riset) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. This work is licensed under a Creative Commons Attribution-Sharealike 4.0.

 

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