HUBUNGAN FORMULASI STRATEGI BISNIS, GRUP AFILIASI TERHADAP PERAN AKUNTAN PADA INDUSTRI HOTEL

Setiawan, Antonius Singgih and ., Rahmawati and ., Djuminah and Widagdo, Ari Kuncara (2017) HUBUNGAN FORMULASI STRATEGI BISNIS, GRUP AFILIASI TERHADAP PERAN AKUNTAN PADA INDUSTRI HOTEL. In: Simposium Nasional Akuntansi XX, 27-29 September 2017, Jember. (Unpublished)

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Abstract

This study examines the effect of deliberate strategy formulation and affiliated group on role of accountants. This study uses primary data through surveys of General Manager (Leader of Hotel) star hotels in the South Sumatera Province. Using a sample of 66 respondents (resepon rate 88%).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 in strategic decision-making will be greater in companies that take deliberate strategy formulation approach. The role of accountants in strategic decision-making will be greater in companies that have a broader affiliate group unconfirmed.

Item Type: Conference or Workshop Item (Speech)
Uncontrolled Keywords: Deliberate Strategy Formulation, Affiliated Group, Role of Accountants, Hotels.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Proceedings > Accounting Study Program
Depositing User: Antonius Singgih Setiawan
Date Deposited: 19 Oct 2017 02:32
Last Modified: 19 Oct 2017 02:32
URI: http://eprints.ukmc.ac.id/id/eprint/424

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