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
companys 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. Its 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
companys 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 companys performance.