Open AccessPenguatan Budaya Organisasi Melalui Sistem Pengendalian Manajemen Untuk Meningkatkan Kinerja Hotel
Author(s) -
Nerissa Arviana,
Fransiskus Eduardus Daromes,
Kunradus Kampo
Publication year - 2021
Publication title -
jurnal akuntansi kontemporer
Language(s) - English
Resource type - Journals
eISSN - 2685-9971
pISSN - 2085-1189
DOI - 10.33508/jako.v13i1.2769
Subject(s) - sobel test , path analysis (statistics) , business , hotel management , business administration , organizational culture , management control system , control (management) , hotel industry , management , computer science , political science , tourism , economics , machine learning , law
This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.