ANALISA LAPORAN PERTANGGUNGJAWABAN PUSAT BIAYA UNTUK MENILAI KINERJA MANAJER PUSAT PERTANGGUNG JAWABAN

Authors

  • Heru Harmadi Sudibyo STIE Kusuma Negara

DOI:

https://doi.org/10.47313/jib.v40i56.421

Keywords:

Accountability center cost, performance

Abstract

The purpose of this study is to determine the role and application of the cost center responsibility report as a measure of performance of central responsibility manager. Data used quantitative data. Sources of this research data using primary and secondary data in the form of financial statements. The method of analysis used is the method of variance, where the results obtained there are still costs that have been effective (favorable) and not yet effective (unfavorable). The results explain that the application of responsibility accounting at cost centers and investment centers has been quite good. However, performance appraisals at cost centers are quite efficient.

References

Anthony, Robert N., Govindarajan, Vijay 2012, Management Control Systems, Graha JasaIlmu, Jakarta.

Anthony, Robert N., Govindarajan, Vijay 2011, Sistem Pengendalian Manajemen, Edisi 12, Jilid 1, Alih bahasa: Drs. R. Suyoto Bakir, Karisma Publishing Group, Tangerang Selatan

Hansen, D. R., Mowen, M.M. 2009, Akuntansi Manajerial,Salemba Empat,Jakarta

Krimiaji, Aryani, Y Anni 2011, Akuntansi Manajemen, Edisi Kedua, UPPSTIM YKPN,Yogyakarta

Lubis, A. I. 2010, Akuntansi Keprilakuan,Edisi Kedua, Salemba Empat, Jakarta

Mulyadi 2007, Akuntansi Biaya, Aditya Media, Yogyakarta.

Sugiyono 2009, Metodologi Penelitian Bisnis,Salemba Empat, Jakarta

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Published

2018-07-03

Issue

Vol. 40 No. 56 (2017): Vol. 40, No 56 (2017)

Section

Articles

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