PENGARUH IMPLEMENTASI BUDAYA TRI HITA KARANA, EFISIENSI NIGHT AUDITOR, DAN KUALITAS TENAGA KERJA TERHADAP KINERJA HOTEL BERBINTANG DI KABUPATEN BULELENG

Authors

  • P.Nopy Krisna Dewi .
  • Gede Adi Yuniarta, S.E.Ak, M.Si. .
  • I Putu Julianto, SE., M.Si., Ak. .

DOI:

https://doi.org/10.23887/jimat.v8i2.12253

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh implementasi budaya Tri Hita Karana, efisiensi night auditor, dan kualitas tenaga kerja terhadap kinerja hotel. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuisioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah karyawan bagian akuntansi yang bekerja pada hotel di Kabupaten Buleleng sebanyak 79 orang. Teknik pemilihan sampel menggunakan purposive sampling. Sampel yang digunakan penelitian ini adalah karyawan bagian akuntansi yang bekerja pada hotel di Kabupaten Buleleng yang terbagi ke dalam klasifikasi bintang 3, bintang 4, dan bintang 5 sebanyak 65 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 24.0 for Windows. Hasil penelitian ini menunjukan bahwa secara parsial implementasi budaya Tri Hita Karana, efisiensi night auditor, dan kualitas tenaga kerja berpengaruh positif dan signifikan terhadap kinerja hotel. Secara simultan, implementasi budaya Tri Hita Karana, efisiensi night auditor, dan kualitas tenaga kerja berpengaruh signifikan terhadap kinerja hotel.
Kata Kunci : implementasi budaya Tri Hita Karana, efisiensi night auditor, dan kualitas tenaga kerja terhadap kinerja hotel.

This study aimed to prove empirically the effect of cultural implementation of Tri Hita Karana, night auditor efficiency, and labor quality on hotel performance. This research was a quantitative research using primary data obtained from the questionnaire and measured by using Likert scale. The population of this research were the employees of accounting department who worked at a hotel in Buleleng Regency as many as 79 people. The sample selection technique used was purposive sampling. The sample used in this research were the employees of accounting department who worked at a hotel in Buleleng Regency which was divided into the classification of 3 stars, 4 stars, and 5 stars as many as 65 people. The data analysis technique used was multiple linear regression analysis by using IBM SPSS 24.0 for Windows. The results of this study showed that partially cultural implementation of Tri Hita Karana, night auditor efficiency, and labor quality had positive and significant effect on hotel performance. Simultaneously, cultural implementation of Tri Hita Karana, night auditor efficiency, and labor quality had significant effect on hotel performance
keyword : cultural implementation of Tri Hita Karana, night auditor efficiency, and labor quality on hotel performance

Published

2017-10-26

Issue

Section

Articles