PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN DAN KUALITAS MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUANGAN RUMAH SAKIT (Studi Pada Rumah Sakit Umum di Kotamadya Bekasi)
Abstract: The purpose of this
research is to identify: (1) whether the
management accounting information quality of manager influence the decision
making at public hospital in
municipality of bekasi, and (2) whether decision making influence financial performance
at public hospital in municipality of
bekasi. The population of this research
are all of public hospitals in municipality of bekasi, including those
who owned by state and private. This research
is conduct with cencus approach. Distribution
and filling the questioner and interview were used to collect the data. The
hypothesis of this research are: (1) accounting information quality and quality
of manager influence the dicision making at public hospital in municipality of bekasi
positively, and (2) the dicision making influence financial performance at public hospital in municipality
of bekasi positively, these meet with
data gathered from participant and then it was processed by using
double linear regression analysis
model. The result of
this research shows that both of the management accounting information
quality and quality of manager have positive influence on decision making
simoutltantly. The decision making has
positive influence on financial performance of
public hospital in municipality of
bekasi.
Keywords: Management
accounting information quality,
quality of manager, decision making, and financial performance
Penulis: Wiwi Idawati
Kode Jurnal: jpmanajemendd090140
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