Pengaruh Sistem Pengendalian Manajamen Terhadap Kinerja Keuangan Rumah Sakit Martha Friska Medan

Abstract

Financial performance is a picture of the financial condition of a company that is analyzed with financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. Many factors affect financial performance between management control systems. This research is a quantitative study that aims to analyze the effect of management control systems on financial performance. Management control system indicators in this study are the program, accounting information, financial structure, coordination and pattern / schedule. The study population includes employees from the financial division with a total of 44 people in Martha Friska Hospital, Medan. Determination of the sample using the total sampling method so that there are 44 research samples. Methods of data collection using questionnaires and data analysis using Sem PLS. The results of the study showed that the control system simultaneously had an influence on financial performance. To Martha Friska Hospital in Medan, it is suggested to pay more attention to aspects that can improve the quality of financial performance such as the management system control program, accounting information, financial structure, coordination and pattern / schedule so that the quality level of financial performance can be maximized.