Dampak Dari Penerapan Akuntansi Pertanggungjawaban Dan Pelaksanaan Strategi Terhadap Kinerja Perusahaan


  • Risa Thalia




Application of Accounting, Accountability, Strategy Implementation, Company Performance


In the current era of globalization, there is increasing business competition and the world's economic situation is uncertain, which requires management to be more active and creative and able to overcome existing problems, so that companies can continue to survive and develop. Every company is required to have a differentiation advantage that can be used as an additional weapon to face competitors. The company's readiness to face threats and challenges that arise, namely through the formulation and implementation of appropriate strategies that align with core advantages. The purpose of this research is to examine and analyze the relationship between the implementation of responsibility accounting and strategy implementation and company performance. The population of this study were all branch managers of PT. CLASIES STAR PROBOLINGGO in Indonesia, namely 130 people. The sampling technique was carried out using a "non probability sampling" approach with a "purposive sampling" method. The analytical model used to test the proposed hypothesis is multiple linear regression and to determine the effect the F test and t test are used.


Anonim, 2003, Pedoman Penyusunan Usulan Penelitian dan Skripsi Jurusan Akuntansi, Penerbit Fakultas Ekonomi Universitas Pembanguna Nasional “Veteran” Jawa Timur.

Anthony, N, Robert and Govindarajan, Vijay, 2004, Management Control System, Penerbit Salemba Empat.




How to Cite

Risa Thalia. (2024). Dampak Dari Penerapan Akuntansi Pertanggungjawaban Dan Pelaksanaan Strategi Terhadap Kinerja Perusahaan. Kajian Ekonomi Dan Akuntansi Terapan, 1(1), 11–17. https://doi.org/10.61132/keat.v1i1.11