PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA MANAJERIAL PADA HOTEL DI PALEMBANG

Butar-Butar, Agnes D (2023) PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA MANAJERIAL PADA HOTEL DI PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of the application of accounting responsibility on managerial performance appraisal in hotels in Palembang focusing on 3 to 5 star hotels in Palembang City. The data used is primary data. The population in this study is hotels in Palembang that have implemented accounting accountability. The sample collection technique used was purposive sampling and processed 18 hotels with a total of 54 respondents. Hypothesis testing is performed with simple regression analysis. The results of this study show that the application of accounting responsibility has a positive effect on the assessment of the managerial performance of hotels in Palembang City. Keywords: Accounting Accountability, Managerial Performance, hotels in Palembang

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