Penelitian ini bertujuan untuk mengetahui pengaruh implementasi prinsip-prinsip good corporate governance, pengendalian internal, budaya organisasi dan efisiensi night auditor secara parsial terhadap kinerja hotel. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Sumber data dalam penelitian ini yaitu data primer. Populasi dalam penelitian ini adalah karyawan bagian akuntansi di hotel berbintang se-Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Dengan Jumlah sampel dalam penelitian ini sebanyak 45 orang. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa: 1) implementasi prinsip-prinsip good corporate governance berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 2) Pengendalian Internal berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 3) budaya organisasi berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 4) efisiensi night auditor berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng.Kata Kunci : implementasi prinsip-prinsip good corporate governance, pengendalian internal, budaya organisasi, efisiensi night auditor This study aimed at investigating the effect of the implementation of good corporate governance principles, internal control, organizational culture and efficiency of night auditor partially on hotel performances. This study was a quantitative study with data collected from questionnaires and measured using the Likert scale. The data source of this study was primary data. The population were the employees at the accounting departments in star hotels in Buleleng regency. The sampling technique applied was purposive sampling. The number of samples was 45 people. The data was analysed by applying multiple linear regression technique assisted by SPSS program. The results of the analysis showed that: 1) the implementation of good corporate governance principles had positive and significant effect on the performances of star hotels in Buleleng regency, 2) the internal control had positive and significant effect on the performances of the star hotels in Buleleng regency, 3) the organizational culture had positive and significant effect on the performances of star hotels in Buleleng regency, 4) the effeciency of night auditor had positive and significant effect on the performances of star hotels in Buleleng regency.keyword : the implementation of good corporate governance principles, internal control, organizational culture, night auditor efficiency
| Published by | Universitas Pendidikan Ganesha |
| Journal Name | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha |
| Contact Phone | +6281339412282 |
| Contact Name | Nyoman Suadnyana Pasek |
| Contact Email | suadnyanapasek83@gmail.com |
| Location | Kota denpasar, Bali INDONESIA |
| Website | S1ak| https://ejournal.undiksha.ac.id/index.php/S1ak| |
| ISSN | ISSN : 26141949, EISSN : 26141930, DOI : -, |
| Core Subject | Humanities, Social, |
| Meta Subject | Humanities, Social Sciences, |
| Meta Desc | IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management. |
| Penulis | ., Ni Luh Seri Ayu Utami , ., Dr. Edy Sujana,SE,Msi,AK , ., Gede Adi Yuniarta, SE.AK |
| Publisher Article | Universitas Pendidikan Ganesha |
| Subtitle Article | JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017): |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ejournal.undiksha.ac.i… |
| DOI | https://doi.org/10.23887/jimat.v7i1… |
| DOI Number | DOI: 10.23887/jimat.v7i1.9671 |
| Download Article [1] | https://ejournal.undiksha.ac.id/index.ph… |
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Informasi yang terkait dengan PENGARUH IMPLEMENTASI PRINSIP PRINSIP GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN EFISIENSI NIGHT AUDITOR TERHADAP KINERJA HOTEL BERBINTANG DI KABUPATEN BULELENG.
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