DAFTAR ISI

HALAMAN JUDUL ......................................................................................... i

KATA PENGANTAR ...................................................................................... vi

DAFTAR ISI ..................................................................................................... ix

BAB I PENDAHULUAN ................................................................................. 1

1.1 Latar Belakang ...................................................................................... 1

1.2 Rumusan Masalah ................................................................................. 6

1.3 Tujuan Penelitian .................................................................................. 6

1.4 Manfaat Penelitian ................................................................................ 6

BAB II KAJIAN TEORI .................................................................................. 7

2.1 Anggaran Perusahaan .......................................................................... 7

2.2 Realisasi Anggaran ............................................................................ 14

2.3 Akutansi Biaya ................................................................................... ...............14

2.4 Akuntansi Manajemen .............................................................................15

2.5 Konsep Akutansi Pertanggungjawaban ......................................................17

2.6 Pusat Pertanggungjawaban .................................................................22

2.7 Laporan Pertanggungjawaban ..............................................................24

2.8 Pertanggungjawaban Anggaran dan Realisasi ...........................................26

2.9 Analisis Varian ........................................................................................27

2.10 Penelitian Terdahulu..............................................................................28

2.11 Definisi Konsepsional ...........................................................................29

BAB III METODE PENELITIAN ..................................................................31

3.1 Definisi Operasional Penelitian .............................................................31

3.2 Rincian Data Yang Diperlukan ................................................................33

3.3 Jangkauan Penelitian .............................................................................33

3.4 Metode Pengumpulan Data .....................................................................33

3.5 Alat Analisis ............................................................................................34

DAFTAR PUSTAKA