PENGARUH AKUNTANSI PERTANGGUNG JAWABAN TERHADAP PENINGKATAN EFISIENSI PERUSAHAAN
(STUDI KASUS PADA PT. BUKIT ULUWATU VILA TBK.)
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Institusion
Universitas Muhammadiyah Palopo
Author
RINDIANI, RINDI
Subject
HJ Public Finance
Datestamp
2021-09-27 06:41:12
Abstract :
This study aims to determine the effect of cost centers and revenue centers on in-creasing company efficiency. The basic theory used is Stewardship Theory. The independent variabels in this study are cost centers and revenue centers, while the dependent enter variabel is company efficiency. The sample in this study is PT. Bukit Uluwatu Villa tbk. This study used secondary time series data with a period of 100 years. Data analisys use multiple regression analysis using statistical packages for sosial science (SPSS). The result showed that the cost center and revenue center have an aeffect on increasing company efficiency. Keywords: cost center, revenue center, efficiency, Stewardship Theory.
This study aims to determine the effect of cost centers and revenue centers on in-creasing company efficiency. The basic theory used is Stewardship Theory. The independent variabels in this study are cost centers and revenue centers, while the dependent enter variabel is company efficiency. The sample in this study is PT. Bukit Uluwatu Villa tbk. This study used secondary time series data with a period of 100 years. Data analisys use multiple regression analysis using statistical packages for sosial science (SPSS). The result showed that the cost center and revenue center have an aeffect on increasing company efficiency. Keywords: cost center, revenue center, efficiency, Stewardship Theory.
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