Owners Ethnicity And Strategic Management Accounting

Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo

doi:10.24912/ja.v23i2.575

Authors

Antonius Singgih Setiawan Fakultas Bisnis Akuntansi, Universitas Katolik Musi Charitas, Palembang
Rahmawati Rahmawati Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta
Djuminah Djuminah Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta
Ari Kuncara Widagdo Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta

DOI:

https://doi.org/10.24912/ja.v23i2.575

Keywords: Owners ethnicity, the role of accountant, implementation of strategic management accounting.

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.

Author Biographies

Antonius Singgih Setiawan, Fakultas Bisnis Akuntansi, Universitas Katolik Musi Charitas, Palembang

singgih@ukmc.ac.id

Rahmawati Rahmawati, Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta

rahmawati@gmail.com

Djuminah Djuminah, Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta

Djuminah@gmail.com

Ari Kuncara Widagdo, Fakultas Ekonomi Bisnis, Universitas Sebelas Maret, Surakarta

Arikuncarawidagdo@gmail.com

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