DETAIL DOCUMENT
Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada Hotel Di Kota Palembang
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Institusion
Universitas Katolik Musi Charitas
Author
., Junianto
Subject
H Social Sciences (General) 
Datestamp
2021-03-29 01:55:27 
Abstract :
This study aimed to examine the effect of the application of accounting to managerial performance at the hotel in the city of Palembang. Variable accounting measured by three criteria, namely, organizational structure, budgeting, and cost accounting systems and reporting costs. The population in this study is located in the city of Palembang. The research sample obtained is as much as 35 hotels. The test results showed that the first hypothesis (H1) organizational structure does not affect the performance of managerial indicated significant value 0.432> 0.05. The second hypothesis (H2) stated that the budget effect on managerial performance shown significant value 0.039> 0.05. The third hypothesis (H3) cost accounting systems and cost reporting no effect on managerial performance shown significant value 0.591> 0.05. 
Institution Info

Universitas Katolik Musi Charitas