@thesis{thesis,
		author={.  Andreanes},
		title ={PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA PERUSAHAAN PERBANKAN DI KOTA PALEMBANG},
		year={2016},
		url={http://eprints.ukmc.ac.id/7595/},
		abstract={This study aimed to examine the effect of the application of accounting for cost control effectiveness of the banking company in the city of Palembang . Accounting variables measured by three criteria , namely , the organizational structure , budget and accounting reports pertangggungjawaban . The population in this study is a bank located in the city of Palembang . The research sample was obtained by 41 banks . The test results showed that the first hypothesis ( H1 ) the organizational structure does not affect the effectiveness of cost control shown significant value 0.576 > 0.05 . The second hypothesis ( H2 ) stated that the budget affect the effectiveness of cost control shown significant value 0.017 < 0.05 . The third hypothesis ( H3 ) pertangggungjawaban accounting statements do not affect the effectiveness of cost control shown significant value 0,656 > 0,05

Keywords : Responsibility Accounting and Cost Control Effectiveness}
		}