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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Yochevyn Agvyanda Sanjaya
Universitas Kristen Surakarta
Economics, Econometrics & Finance

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Kinerja Keuangan Dan Non Keuangan Perhotelan Hernawati; Yochevyn Agvyanda Sanjaya; Basuki Nugraha
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.497

Abstract

This study aims to analyze the management control system factors on financial and non-financial performance at hotels. The sampling method was purposive sampling. The data analysis used to test the proposed hypothesis is regression analysis and t test Based on the results of data analysis and discussion, it can be concluded that the first hypothesis is proven, this means that the application of a management control system will cause an increase in hotel revenues. The second hypothesis is proven, this means that the implementation of a management control system will lead to increased customer satisfaction and service quality at hotels. For further researchers, they can add other independent variables, such as a reward system to improve the regression model and can be generalized to the research objects of service companies, for example hospitals, PDAMs, Telkom, and so on.
Co-Authors Basuki Nugraha Hernawati