PENGARUH PENERAPAN AKUNTANSI MANAJEMEN TERHADAP EFEKTIVITAS PENYAJIAN LAPORAN KEUANGAN (Studi Pada PT. Samawa Graha Wisata Sumbawa)

Abstract

This study aims to determine the effect of the application of management accounting on the effectiveness of the presentation of financial statements at PT. Samawa Graha Wisata Sumbawa. This research is an associative research conducted to find out the influence or relationship between two or more variables. Data was collected using a questionnaire method or questionnaire which was distributed to research respondents, namely managers, investors, creditors and the government, totaling 30 people. Data analysis used quantitative data analysis techniques using statistical formulas, namely simple linear regression, partial hypothesis testing (t test) and coefficient of determination test (R2). The results of this study indicate that the application of management accounting has a positive and significant effect on the effectiveness of the presentation of financial statements at PT. Samawa Graha Wisata Sumbawa. This means that the better the application of management accounting is to the company, the more effective the presentation of financial statements at the company is, and vice versa.