Setiawan, Antonius Singgih and ., Rahmawati (2016) Role of Strategic Management Accounting and Integrated Performance in Hotel Industry. Advances In Global Business Research, 13 (1). pp. 2421-2434. ISSN 1549-9332
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Abstract
This study examines the effect of role of accountants on the use of strategic management accounting, and the effect of role of accountants, use of strategic management accounting on integrated performance. This study uses primary data through surveys of General Manager (Leader of Hotel) star hotels in the region of Southern Sumatera. 134 questionnaires were submitted to the General Manager (Leader of Hotel). The questionnaire used in this study a number of 118 (88.06 %). Data were analyzed by Structural Equation Modeling (SEM) Partial Least Squares (PLS), using WarpPLS software version 5.0. The results indicate that the role of accountants has a positive effect on the use of strategic management accounting, the role of accountants and the use of strategic management accounting has a positive affects on integrated performance.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Role of Accountants, Use of Strategic Management Accounting, Integrated Performance, Hotel Industry, Region of Southern Sumatera |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Journal Publications > Accounting Study Program |
| Depositing User: | Antonius Singgih Setiawan |
| Date Deposited: | 19 Oct 2017 06:54 |
| Last Modified: | 20 Oct 2017 04:03 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/427 |
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