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Kartika Vilanti
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Economics, Econometrics & Finance

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Analisa Persepsi Peran Akuntan sebagai Aktor dalam Industri Restoran di Kota Surabaya Vilanti, Kartika; Tarigan, Josua
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension.
Analisa Persepsi Peran Akuntan sebagai Aktor dalam Industri Restoran di Kota Surabaya Kartika Vilanti; Josua Tarigan
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.899 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension.
Co-Authors Josua Tarigan Josua Tarigan