KINERJA HOTEL DARI PERSEPKTIF STRATEGIC MANAGEMENT ACCOUNTING, LINGKUNGAN BISNIS DAN KUALITAS PIMPINAN

Abstract

Performance is an important factor in running a company's operations, because performance is a measure of the success of a business by comparing targets and actual business performance. Growing performance refers to the strategic business plan, especially in the perspective of strategic management accounting, which is expected to guarantee the implementation of organizational goals. The aims of this research is to find out whether strategic management accounting, business environment and quality of leadership can improve hotel performance in Pekanbaru. Sample data were obtained from employees of the accounting department who work in the hotel service industry in Pekanbaru City. The data recapitulation was processed using multiple regression methods. The results of the study show that strategic management accounting influences hotel performance in Pekanbaru. Strategic management accounting can provide important information for business decision making. The dynamic business environment in hospitality companies encourages companies to adapt to environmental uncertainties. The results show that the business environment influences hotel performance. The results also show the importance of leadership quality in hospitality organizations. This is shown in the results that the quality of leadership affects the performance of hotels in Pekanbaru.