Kinerja Accounting Department Hotel Bintang 4 Di Kabupaten Badung Ditinjau Dari Kompensasi, Kompetensi, Pengendalian Internal Dan Sistem Informasi Akuntansi

The role of the accounting department in the hospitality business is very necessary. The accounting department will assist the management in receiving information about the company's condition. The performance of the accounting department is very important, if the accounting department performs each of its duties properly and correctly, it will also have a positive impact on the company. This study was conducted to test the influence that occurs between compensation, competence, internal control and accounting information system on the performance of the accounting department. This research was conducted on the accounting department of a 4-star hotel in Badung district using a questionnaire method. The number of questionnaires processed in this study was 226 questionnaires. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis, it was found that the variables of compensation, competence, internal control and accounting information system partially had a positive effect on the performance of the accounting department. Simultaneously, the results were obtained that compensation, competence, internal control and accounting information system together have a positive effect on the performance of the accounting department.

Authors

Publication Details

Journal
Journal Research of Accounting
Published
2025-06-27
DOI
https://doi.org/10.51713/jarac.2025.6253
Primary Topic
Agriculture and Agroindustry Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Kinerja Accounting Department Hotel Bintang 4 Di Kabupaten Badung Ditinjau Dari Kompensasi, Kompetensi, Pengendalian Internal Dan Sistem Informasi Akuntansi

Gde Herry Sugiarto Asana, Made Yudi Darmita, I Putu Iwan Pramana Putra
Journal Research of Accounting
Agriculture and Agroindustry Studies
article

Kinerja Accounting Department Hotel Bintang 4 Di Kabupaten Badung Ditinjau Dari Kompensasi, Kompetensi, Pengendalian Internal Dan Sistem Informasi Akuntansi

Gde Herry Sugiarto Asana, Made Yudi Darmita, I Putu Iwan Pramana Putra
article en

Abstract

The role of the accounting department in the hospitality business is very necessary. The accounting department will assist the management in receiving information about the company's condition. The performance of the accounting department is very important, if the accounting department performs each of its duties properly and correctly, it will also have a positive impact on the company. This study was conducted to test the influence that occurs between compensation, competence, internal control and accounting information system on the performance of the accounting department. This research was conducted on the accounting department of a 4-star hotel in Badung district using a questionnaire method. The number of questionnaires processed in this study was 226 questionnaires. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis, it was found that the variables of compensation, competence, internal control and accounting information system partially had a positive effect on the performance of the accounting department. Simultaneously, the results were obtained that compensation, competence, internal control and accounting information system together have a positive effect on the performance of the accounting department.

Journal Research of AccountingVol. 6(2)
Openalex Percentile: Top 76%
Agriculture and Agroindustry Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Kinerja Accounting Department Hotel Bintang 4 Di Kabupaten Badung Ditinjau Dari Kompensasi, Kompetensi, Pengendalian Internal Dan Sistem Informasi Akuntansi — Gde Herry Sugiarto Asana, Made Yudi Darmita, et al. · Journal Research of Accounting (2025) | TGRS Research Map | TGRS