PENGARUH AKUNTANSI MANAJEMEN TERHADAP PENGAMBILAN KEPUTUSAN DI PT. CERENTI SUBUR KABUPATEN KUANTAN SINGINGI (STUDI EMPIRIS PADA PT. CERENTI SUBUR KUANTAN SINGINGI PADA PERIODE 2013-2015)

Abstract

The purpose of this research :(1) The Effect of Accounting Management To the Decision Making at PT. Cerenti Subur. of Kuantan Singingi Regency.This research is descriptive by using quantitative data analysis with causal research design. The data used in this data is the primary data in the form of questionnaires at PT. Cerenti Subur Kuantan Regency. The number of population this research was level management of Organization PT. Cerenti Subur size was 26 people and the sample size was 26 people. Data analysis was done by using simple linear regression method with the help of SPSS version 25 Software. In this research uisnh 1 independent variable namely Accounting Management (X) and Decision Making (Y) as its dependent variable. As for the indicators of management accounting is among other things cost caltulation, planning tool, surveillance tool, and decision making tool. While for the indicators of decision making is among other things decisions according to managerial activity, according to problem structure, and according to problem nature. The result of this study indicatethat Accounting Management at PT. Cerenti Subur Kuantan Singingi regency of 0,344.