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All Journal Jurnal Akuntansi Kompetif
Delfi Hurnis
ITB Haji Agus Salim Bukittinggi
Economics, Econometrics & Finance

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PENGARUH OCCUPANCY RATE DAN EVENT MEETING TERHADAP PENDAPATAN HOTEL PADA GRAND ROYAL DENAI HOTEL BUKITTINGGI Winda Sari; Anne Putri; Aries Tanno; Delfi Hurnis; Romzi Rahman
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2946

Abstract

This study aims to examine the effect of occupancy rate and event meeting activities on hotel revenue at Grand Royal Denai Hotel Bukittinggi. A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from the hotel's operational reports covering the period from January 2023 to December 2025, consisting of occupancy rate, event meeting, and hotel revenue data. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that occupancy rate has a positive and significant effect on hotel revenue, with a t-value of 11.867 and a significance level of 0.000. Event meeting activities also have a positive and significant effect on hotel revenue, with a t-value of 3.988 and a significance level of 0.000. Simultaneously, occupancy rate and event meeting significantly affect hotel revenue, as indicated by an F-value of 414.490 and a significance level of 0.000. The coefficient of determination (R²) of 0.962 shows that 96.2% of the variation in hotel revenue can be explained by the two independent variables. These findings suggest that optimizing room occupancy and increasing event meeting activities are effective strategies for enhancing hotel revenue.
Co-Authors Anne Putri Aries Tanno Romzi Rahman Winda Sari