PENGARUH PENERAPAN AKUTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA

Abstract

Their search aimed to know the influence of the responsibility accounting applied to standard cost controlling at
PT Indo Pusaka Berau. The population is the employees of PT Indo Pusaka Berau, and samples were taken from
as many as 18 employees by purposive sampling method. Data were analyzed using Partial Least
SquaresStructural Equation Model (SEM) through Smart PLS Ver. 3.2.7. The results showed that organizational
structure, budget planning, and implementation of the cost control directly positive and significant effect on
standard cost control. Reporting var variables a positive and insignificant influence on standard cost controlling.
So, the resume of this research is that responsibility accounting influenced Standard cost controlling at PT Indo
Pusaka Berau.