The Effect Of Implementing Responsibility Accounting On The Effectiveness Of Sales Control PT. Langkat Jaya Simalem

Theresia Novelina Purba; Thomas Sumarsan Goh; Dimita H Purba

doi:10.59890/ijfbm.v3i3.46

Authors

Theresia Novelina Purba Universitas Methodist Indonesia
Thomas Sumarsan Goh Universitas Methodist Indonesia
Dimita H Purba Universitas Methodist Indonesia

DOI:

https://doi.org/10.59890/ijfbm.v3i3.46

Keywords:

Cost Center Accountability Accounting, Revenue Center, Sales Control Effectiveness

Abstract

This study aims to determine the effect of cost center accountability accounting on the effectiveness of Sales control, determine the effect of revenue Center accountability accounting on the effectiveness of Sales Control and determine the effect of cost center accountability accounting and revenue Center accountability accounting simultaneously on the effectiveness of Sales control at PT Langkat Jaya Simalem. This study is a quantitative descriptive research with questionnaire Instruments conducted with a population of all permanent employees, the determination of the sample using purposive sampling using criteria, so that as many research samples. 65 people.

The results of the study obtained the value of the coefficient of accounting variables accounting accountability cost center is 2.201 and the value of the table is 1.998 then the value of the tcount > ttable (2.201 > 1.998) with the value of GIS < 0.05 (0.031 < 0.05), the value of the coefficient of accounting variables accounting accountability income Center is 2.392 and the value of the table is 1.998 then the value of the tcount > ttable (2.392 > 1.998) with the value of GIS < 0.05 (0.031 < 0.05), then the value of the table > table (2.392 > 1.998) with the value of GIS < 0.05 (0.020 < 0.05). Furthermore, the value of accounting variable Fcount accountability cost center and revenue Center accountability accounting is 31.090 and the value of the table is 2.752 then Fcount > Ftable (31.090 > 2.752) with the value of sig < 0.05 (0.003 < 0.05). R_Square value of 0.609 or R² x 100% of 60.90%, meaning that the independent variables of the study contributed greatly in explaining the effectiveness of Sales control of 60.90% while the remaining 39.10% influenced by other factors.

The conclusion of the study is the cost center accountability accounting has a significant effect on the effectiveness of Sales Control at PT. Langkat Jaya Simalem, revenue Center accountability accounting has a significant effect on the effectiveness of Sales Control at PT. Langkat Jaya Simalem and simultaneously cost center accountability accounting and revenue Center accountability accounting simultaneously significantly affect the effectiveness of Sales control at PT Langkat Jaya Simalem.

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