Pengaruh ketidakpastian lingkungan dan broad scope dalam sistem akuntansi manajemen terhadap kinerja manajerial pada rumah sakit di Kota Palembang

Tambunan, Chandra Gunawan (2014) Pengaruh ketidakpastian lingkungan dan broad scope dalam sistem akuntansi manajemen terhadap kinerja manajerial pada rumah sakit di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the influence of environmental uncertainty on managerial performance at a private hospital in Palembang City and to analyze the influence of the broad scope of management accounting systems on managerial performance at a private hospital in Palembang City. The study population is a public hospital that is domiciled in Palembang that has been accredited at least C. The sample set by using purposive sampling method. The study sample was obtained as many as 10 public hospitals Palembang City. Hypothesis testing using multiple regression analysis method with the help of SPSS version 17.00. The results of the analysis states that:(1)Broadscope of management accounting systems significantly influence managerial performance at a private hospital Palembang. Results of t is known that the influence coefficient of 19,558. These values are significant at the 0.000 level greater than 0.05. Thus, the research hypothesis which states “there is a significant effect of environmental uncertainty on managerial performance“ is acceptable; (2) uncertainty of the environment significantly influence managerial performance in the public sector. Results of t is known that the influence coefficient of 2.561. This value is at 0.014 significant level less than 0.05. This proves that the hypothesis “There is a significant effect of environmental uncertainty on managerial performance in the public sector“ is acceptable.

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