Pengaruh Sistem Pengendalian Manajemen Pusat Pendapatan dan Pusat Biaya Terhadap Kinerja Manajerial pada Rumah Sakit Imelda Pekerja Indonesia

Abstract

This study aims to determine the effect of the central income management control system and the cost center management control system on managerial performance at the Indonesian public hospital imelda hospital. This type of research is quantitative descriptive in the form of questionnaires or questionnaires to the deputy director and section heads related to income centers and cost centers and using purposive sampling method, the sample in this study were 40 deputy heads of planning, head of service, deputy director of section income center and center cost . The type of data used in this study is quantitative data sources in this study are primary data. Data collection techniques in this study are survey and questionnaire techniques. Data analysis techniques used in this study are, data quality testing, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that the variable control system of income center management has a positive and significant effect on managerial performance, and the central cost management control system variable has a positive and significant effect on managerial performance.