PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN DAN KUALITAS MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUANGAN RUMAH SAKIT (Studi Pada Rumah Sakit Umum di Kotamadya Bekasi)

Wiwi Idawati

= http://dx.doi.org/10.20473/jeba.V19I32009.%25p
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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.


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Jurnal Ekonomi dan Bisnis Airlangga (JEBA) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License