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)

Setiawan, Antonius Singgih (Unknown)
Rahmawati, Rahmawati (Unknown)



Article Info

Publish Date
12 Jan 2017

Abstract

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the 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 rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.

Copyrights © 2017






Journal Info

Abbrev

EJA

Publisher

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 ...