HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

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.

Keywords

• hotel, star rating, functional role of accounting, strategic management accounting techniques use