Business Accounting Review
Vol 4, No 2 (2016): Business Accounting Review

The Analysis of The Relation of Information System to Organizational Learning in Increasing Financial Performance in 3, 4 And 5-Star Hotels In East Java

Andrew William Sanjaya (Universitas Kristen Petra)
Sarce Elsye Hatane (Universitas Kristen Petra)



Article Info

Publish Date
31 Aug 2016

Abstract

This study aimed to examine the direct and significant affect of information system to organizational learning; organizational learning to financial performance; and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. This study also examined the indirect and significant relationship of information system to financial performance through organizational learning as intervening variable in the 3, 4 dan 5-star hotels in East Java.The data were obtained by distributing questionnaires to 3, 4 dan 5-star hotels in East Java. This study used a quantitative approach, and processed by using smart PLS software. The respondents in this research were accounting, finance, marketing staf, supervisor, manager and chief executive in the 3, 4 dan 5-star hotels in East Java. This study showed that there was a positive and significant relationship of information system to organizational learning, organizational learning to financial performance, and information system to financial performance in the 3, 4 dan 5-star hotels in East Java. But, organizational learning was inadequate as an intervening variable between information system and financial performance because organizational leaning gave a smaller affect than the direct effect. It meant that organizational learning could not be a mediator between information system and financial performance.

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