PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSANTERHADAP KINERJA KEUANGANRUMAH SAKIT
DOI:
https://doi.org/10.31959/jm.v5i1.149Keywords:
The Quality of Managemen Accounting Information, The Manager Quality, Decision Making, Performance AccontingAbstract
This study aims to analyzing the quality of management accounting information in deciding on financial
performance in public hospital in Ambon and Maluku Tengah. The date collection used survey by delivering
questionnaires. From 44 samples of the respondents that had been delivered to the leaders, vice director, head of
each division in hospitals (RSUD Dr. Haulussy Ambon, RSUD Tulehu and RSUD Masohi) 42 was used to
analyze the date. The analysis method regration. The result of the study shows that the quality of the accounting
manager information and the decision making has positive and significant correlation. It is also an apparent that
the financial performance was influenced by the quality of accounting manager. However, the manager quality
has no influence over the decision making whereas the quality of information accounting manager has positive
influence towards the financial performance.
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