PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KEUANGAN PEUSAHAAN PADA HOTEL BERBINTANG DI KOTA MEDAN
ABSTRACT: This research
purpose to know the influence of the management control system (management
control structure and management control process) to the company’s performance
at the starry hotels in Medan City both simultaneously and partially. This
research is conducted at the company of the starry hotels in Medan City using
census method. Data collecting done through field study by busing questionnaire.
It’s also used a library research to support this research. Data analysis and
test of hypothesis using multiple regression analysis. The result of research
indicated that: 1) The structure and process control of management have
positive effect simultaneously to the starry hotel performance in Medan City.
It is pointed by coefficient value or determination (R2)= 0,713. It means the
starry hotel performance affected by structure and process control of management
equal to 71,3%. It indicated that the better the structure and process management
control , the better the starry hotel performance. 2) The management control
structure has positive effect partially to the starry hotel performance in Medan
City posed through regression coefficient value equal to 0,164. It means the higher
the quality of management control structure at the starry hotel the higher the company’s
performance. 3) The management control process partially has positive effect to
the starry hotel performance in Medan City posed through regression coefficient
value equal 0,313. It means the higher the quality of management control process
at the starry hotel the higher the company’s performance.
Penulis: Eka Nurmala Sari,
Fitriani Saragih
Kode Jurnal: jpakuntansidd090131
