Jurnal Akuntansi
Vol. 21 No. 1 (2017): January 2017

Hubungan Rating Bintang Terhadap Peran Akuntansi Manajemen Strategis (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

Antonius Singgih Setiawan (Fakultas Bisnis & Akuntansi Universitas Katolik Musi Charitas)
Rahmawati Rahmawati (FakultasEkonomi Bisnis Universitas Sebelas Maret)

Article Info

Publish Date
31 Jan 2017

Abstract

This  study  aims  to  test  whether  the  star  rating  as  parameter  of  level  hotel  tobring  a  better  impact  on  the  implementation  of  strategic  management  accounting  role  inthe  management  of  the  hotel  business.  Using  a  sample  of  66  respondents  General Manager/Leader  of  Hotel  in  the  province  of  South  Sumatra  (resepon  rate  88%),  research hypotheses  were  tested  using  regression  analysis.  The  results  showed  that  the  star  ratinghotel a positive impact on the implementation of strategic management accounting role infunctional role of accounting and the use of strategic management accounting techniques.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...