The Influence of Information Technology and Management Accounting Systems on Managerial Performance at Politeknik Kesehatan Kemenkes RI Medan

Abstract

The purpose of this study was to determine whether the Information Technology and Management Accounting Systems affect Managerial Performance at the Health Polytechnic of the Indonesian Ministry of Health, Medan. The type of research used is descriptive quantitative. The population in this study was the entire board of directors as the highest leadership, subdivision heads and unit heads who were in the organizational structure of the directorates and departments under the Health Polytechnic of the Indonesian Ministry of Health in Medan with a sample of 35 people including directors, heads of subdivisions, Commitment Making Officials, Coordinator (Budget Planning, SIMAK BMN, Remuneration & Performance Achievement), Head of Department and Head of Study Program. The type of data used in this research is quantitative data and the data source used is primary data. The technique of collecting data using a questionnaire. The data analysis technique used in this research is descriptive statistics. The primary data quality test, the researchers conducted validity and reliability tests, classical assumption tests, regression tests and hypothesis tests using the SPSS 21.0 2020 application. The results of this study indicate that individually the management accounting system has no effect on managerial performance while information technology individually has an effect. on managerial performance, but the interaction between information technology and management accounting systems has a significant effect on managerial performance.