AN ANALYSIS ON THE APPLICATION OF ACCOUNTING RESPONSIBILITY SYSTEM IN THE COMPANY OF DOMESTIC PRIVATE INVESTMENT IN PEKANBARU MUNICIPALITY

Abstract

The objective of this research is to look at the role of the application of the accounting responsibility system as well as the process of evaluating the manager's management of Pekanbaru Domestic Private Investment company in improving the company's efficiency. In line with the problem and the objective mentioned above, a hypothesis is made as follows: there is no different application of the accounting responsibility system as a means of evaluating the management of Domestic Private investment company in Pekanbaru. The analysis is based on both primary and secondary data. Primary data were collected by using a questionaire handed out to 20 respondents within the company. And secondary data were taken from Riau Statistic Office, Riau Domestic Investment Coordinating Board and from other related institutions. The analysis technique used is a statistical test, namely Chi - Square test. By 5 % significance level the statistical test of Chi-Square shows Xo =- 18,256, which is smaller than TX = 21,03, this means there is no different application of accounting responsibility system in the evaluation of the management within the units of Pekanbaru DPIM company. This finding suggests these units be involved in sorting out their own budgets. Consequently. The managers of each organization unit including all managerial levels within the company would be motivated to realize any stipulated programs.