THE INFLUENCE OF DECENTRALIZED MANAGEMENT ACCOUNTING AND INFORMATION SYSTEMS ON PERFORMANCE ACCOUNTABILITY CENTER COSTS AT PDAM TIRTANADI IN NORTH SUMATRA

Desi Triana Munthe, Irfan Irfan, Widia Astuty

Abstract


This  event will  be  based  on the  research of the  existence  of inconsistencies  of  earlier studies  regarding  decentralization  of management  accounting   and  information   systems  on performance accountability centre costs arising from gaps in the research. The purpose of this research is to examine and analyze the  influence  of  management  accounting  systems  on performance accountability, cost center to test and analyze the effect  of decentralization  on  performance  accountability,  cost center  To   test  and analyze  the  effect  of decentralization  and management accounting systems on performance accountability for cost  center  on PDAM  Tirtanadi of North Sumatra  Province. This type  of research  is research  assosiatif.  This research  was conducted  at PDAM  Tirtanadi of  North  Sumatra  Province,  the population  of this research  is distributed  a  questionnaire  to all heads of branch and head of the Department at the company. This data  will  be analyzed  using  the method of multiple  linear regression   analysis.   A   classic   assumption   test   used   is  the normalits  test,   test,  test  Multikolineraitas Heteroskedastisitas. And  hypothesis  testing  with t  test,  f  test  and coefficient  of determination. This research  proved  that,  first, the  influence of decentralized responsibility center performance effect on costs, second, the  influence  of management  accounting  information system  affect the performance of the Center third, costs, liability the  influence   of  decentralized   management  accounting   and information   systems  influence   on  performance  accountability centre costs.

Keywords: Performance Center Liabilit costs, decentralization, management accounting information system

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