Pengaruh Penerapan Akuntansi Pertanggungjawaban dan Pengendalian Biaya Terhadap Kinerja Manajerial pada PT. Pelindo I (Persero) Medan

Abstract

The purpose of this study was to determine the effect of responsibility accounting and cost control on managerial performance at PT. Indonesian Port I Medan. This type of research is quantitative. The population in this study were all employees at PT. Pelabuhan Indonesia I Medan, amounting to 500 employees with a sample of 40 employees in the responsibility division. The type of data used in this study is quantitative data while the data sources used in this study are primary and secondary data. Data collection techniques using questionnaires and documentation. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 20. The results of the study show that responsibility accounting and cost control have a positive and significant effect on managerial performance partially or simultaneously.