KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DALAM KAITAN DENGAN PENGENDALIAN BIAYA MUTU PADA INDUSTRI MEUBEL DI KOTA AMBON

Abstrak

Abstract: This research was conducted with the aim to determine the effect of the characteristics of the management accounting system on controlling product quality costs in the furniture business in Ambon City. Data collected was analyzed by using multiple linear regression analysis. Based on the results of the analysis, it is concluded that partially (individually) there is a positive and significant influence between broad cost (X1) on controlling the cost of product quality (Y); partially (individually) there is a positive and significant influence between the timelines factor (X2) on controlling the cost of product quality (Y); partially (individually) there is a positive and significant influence between the aggregation factor (X3) on controlling the cost of product quality (Y); then partially there is also a positive and significant influence between the integration factor (X4) and quality cost control (Y). Simultaneously or (simultaneously) the four independent variables have a significant effect on controlling product quality costs.

Keywords, accounting system characteristics, broad cost, timelines, aggregation, integration, quality costs.