Arsyika, Suci (2018) Pengaruh Persepsi Manejer Tentang Karakteristik Sistem Informasi Akuntansi Manajemen (Siam) Dan Desentralisasi Terhadap Kinerja Manajerial Pada Rumah Sakit Umum Daerah Bangkinang Kota. Other thesis, Universitas Islam Riau.

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Abstract

Management accounting information systems (SIAM) are formal systems designed to provide information to managers. SIAM planning which is part of the manager's control system needs attention, so that it can be expected to make a positive contribution in supporting the success of the management control system. The purpose of this study was to determine the effect of the characteristics of management accounting information systems (SIAM) and decentralization on managerial performance at the Bangkinag City Regional General Hospital. The data collection technique used in this study is by using a questionnaire method distributed to respondents in the study. The population in this study is the manager or head of the room at the Bangkinang City Regional General Hospital, amounting to 40 people using census techniques. Analysis of this research data was carried out using the SPSS program assistance. The results of the study are that based on the results of the test it is known that the characteristics of SIAM have a significant effect on managerial performance at the Bangkinang City General Hospital, decentralization has no significant effect on managerial performance at the Bangkinang City General Hospital. While SIAM and Decentralization simultaneously have a significant effect on managerial performance at the Bangkinang City General Hospital.

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