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