Peran Karakteristik Sistem Akuntansi Manajemen, Good Corporate Governance, dan Pengendalian Internal Pada RS Hermina Ciledug

Abstract

The purpose of this study is to analyze the characteristics of Management Accounting Systems, Good Corporate Governance, and Internal Control on Management Performance (Case study at Hermina Ciledug Hospital). The research data used in this study are employees working at Hermina Ciledug Hospital. The data collection was carried out by filling out questionnaires distributed directly using the Google Form link in the research object. The study used Microsoft Excel 2019 and SPSS for Windows version 26 to process the data. Sampling used Saturated Samples with Non-Probability techniques. Determination of the sample yielded 91 respondents. The data was processed with a Likert scale, and the analytical tools used included multiple linear analysis. The results of the study indicate that the management accounting system and internal control have a significant effect on management performance, while Good Corporate Governance has no significant effect. However, simultaneously, the three independent variables together have a significant effect on management performance. This study enriches the literature on the influence on management performance, and provides recommendations for improving management performance for the better.