管理控制系统对医院财务绩效的影响

Masagus Asaari, Suhirman Madjid
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摘要

医院的财务绩效在很大程度上决定了医院的服务质量。医院的财务绩效需要一个由结构和流程组成的医院管理控制体系。本研究旨在确定管理控制结构和管理控制过程是否影响2016年期间茂物市和茂物摄政医院的财务绩效。这种类型的研究是解释性研究;数据源是主要数据和次要数据。主要数据收集技术使用问卷调查和辅助数据收集与文件。这项研究使用了该市和茂物县16家医院的人口。使用的分析方法是假设检验,使用的数据分析方法是路径分析。结果表明,管理控制结构和管理流程对茂物市和茂物县医院的财务绩效具有部分或同时的积极直接影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence of Management Control Systems on the Financial Performance of Hospitals
The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.
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