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

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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
Penulis: Wiwi Idawati
Kode Jurnal: jpmanajemendd090140
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