HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)
Keyword(s):
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.
1990 ◽
Vol 15
(1-2)
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pp. 27-46
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2014 ◽
Vol 1
(2013)
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2015 ◽
Vol 1
(3)
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pp. 216
2015 ◽
Vol 31
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pp. 199-205
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