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Digital Repository Universitas Medan Area
Browsing by Author Gultom, Chrisdahner Eduardo
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11-Jan-2019
This research aims to analyze the influence of management accounting systems and decentralization on managerial performance in public hospitals in Medan City. Management accounting systems play a role in providing managers with relevant information for more effective decision-making, while decentralization allows for broader delegation of authority thereby increasing the organization's responsiveness to environmental changes. This research uses a quantitative approach with a survey method of various public hospitals in Medan City as respondents. Data collection was carried out through questionnaires and data analysis was carried out using the multiple linear regression method with SPSS. The research results show that the management accounting system has a positive and significant effect on managerial performance. Decentralization has no significant effect on managerial performance and simultaneously the management accounting system and decentralization have a significant effect on managerial performance.
Gultom, Chrisdahner Eduardo
Putra, Irwansyah; Darmansyah, Muthya Rahmi