Jurnal Akuntansi Kontemporer
Vol 13, No 1 (2021)

PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL

Nerissa Arviana (Universitas Atma Jaya Makassar)
Fransiskus Eduardus Daromes (Universitas Atma Jaya Makassar)
Kunradus Kampo (Universitas Atma Jaya Makassar)

Article Info

Publish Date
20 Jan 2021

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.

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Journal Info
Jurnal Akuntansi Kontemporer
Website

Abbrev

JAKO

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance

Description

The Journal of Contemporary Accounting (JAKO) contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary ...