THE INFLUENCE OF THE CHARACTERISTICS OF THE MANAGEMENT ACCOUNTING INFORMATION SYSTEM ON MANAGERIAL PERFORMANCE AT THE SPECIAL LUNG HOSPITAL NORTH SUMATRA PROVINCE

Abstract

This study is a study conducted to examine the Influence of Management Accounting Information System Characteristics on Managerial Performance at the UPTD of the Pulmonary Special Hospital of North Sumatra Province. This study uses an associative approach with a quantitative research type, and primary data sources obtained from questionnaires. The sampling technique in this study is to use a saturated sampling technique, with a total of 80 respondents. The analysis carried out in this study includes path analysis using the SEM PLS application. Based on the results of the study, it was concluded that the characteristics of accounting information systems based on broadscope have an influence on managerial performance, Characteristics of accounting information systems based on aggregation have an influence on managerial performance, Characteristics of accounting information systems based on integration have an influence on managerial performance and Characteristics of accounting information systems based on timelines have an influence on performance managerial.