Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Perusahaan Daerah Air Minum (PDAM) Tirta Terubuk Kecamatan Bengkalis

This study aims to determine the effect of the implementation of organizational structure, planning or budgeting, implementation or control, cost accounting systems, and reporting in accountability accounting on cost control at the Regional Water Company (PDAM) Tirta Terubuk in Bengkalis District. This study uses a quantitative approach. Data collection techniques include questionnaires and involve 33 respondents (employees of PDAM Tirta Terubuk Bengkalis). Data is analyzed using multiple linear regression methods. The testing was assisted by SPSS software. The partial results of the study indicate that planning or budgeting, implementation or control, and cost accounting systems have a significant impact on cost control; however, organizational structure and reporting do not influence cost control. Based on simultaneous testing, it was found that organizational structure, planning or budgeting, implementation or control, cost accounting systems, and reporting simultaneously have a significant influence on cost control at PDAM Tirta Terubuk in Bengkalis District