DAMPAK PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI PEMATANGSIANTAR

Ruth Tridianty, Sianipar and Robert Tua, Siregar and Hery Pandapotan, Silitonga and Karin Putri, Azura Pulungan (2020) DAMPAK PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI PEMATANGSIANTAR. Maker: Jurnal Manajemen, 6 (1): 3. pp. 87-95. ISSN 2502-4434

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Abstract

This study aims to determine the effect of Responsibility Accounting on Managerial
Performance in Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar. The research
method used quantitative descriptive method, the population in this study were all employes at
Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar, samples in this study used
nonprobability samples. The sample in this study was 56 (fifty-six) Managerial people, data collection
techniques using questionnaires, data analysis techniques used were classical assumption tests, simple
linear regression tests, hypothesis tests, correlation coefficients, and coefficients of determination.
Based on the results of the study concluded that responsibility accounting has a positive effect on
managerial performance in Perusahaan Daerah Air Minum (PDAM) Tirtauli Pematangsiantar, the
better the application of responsibility accounting will further enhance managerial performance

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Ilmu Ekonomi > S2 Ilmu Manajemen
Depositing User:	Robert Tua Siregar
Date Deposited:	17 Jan 2022 09:04
Last Modified:	17 Jan 2022 09:04
URI:	http://repository.stiesultanagung.ac.id/id/eprint/53

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