The Impact of Business Strategy Formulation Towards Accountant Role: Star Rating as Moderation Variable in Hotel Industry in Southern Sumatera Region

Setiawan, Antonius Singgih and Rahmawati, Rahmawati and Djuminah, Djuminah and Widagdo, Ari Kuncara (2019) The Impact of Business Strategy Formulation Towards Accountant Role: Star Rating as Moderation Variable in Hotel Industry in Southern Sumatera Region. International Journal of Engineering and Technology, 11 (4). pp. 749-755. ISSN 2319-8613, 0975-4024

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Abstract

This research aims to test and prove the relation of choosing strategy formulation towards accountant role in hotel business management, and also to test and prove star-hotel rating to moderate the relation between choosing strategy formulation towards accountant role in hotel business management in Southern Sumatera region. This research used survey data to star-hotel General Manager (Hotel Leader) in Southern Sumatera region. 134 questionnaires had been sent to General Manager (Hotel Leader). The questionnaires used in this research are 118 (88.06%). This data was analyzed by Moderating Regression Analysis using SPSS software version 21. Findings show that deliberate strategy formulation gives positive impact towards the increase of accountant role in the hotel industry, star rating gives negative interaction effect to deliberate strategy formulation towards the increase of accountant role in the hotel industry. A new insight of this research is the effort to see interaction effect from star-hotel to strategy formulation practice towards accountant role in the hotel industry.

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