Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Kinerja Manajerial Pada Rumah Sakit Kota Palembang

This study aimed to examine the effect of budget goal clarity, accounting controls and reporting systems to managerial performance at a hospital in Palembang Population in penelitiann are all managers who make up the budget in Palembang city hospital. Selection of the sample with purposive sampling method, the number of respondents 30 , hypothesis testing using multiple regression method with SPSS version 17. The results show that the first hypothesis (H1) who stated that the budget goal clarity effect on managerial performance, acceptable. The second hypothesis (H2) which states that the accounting control has no effect on managerial performance, rejected. The third hypothesis (H3) which states reporting system has no effect on managerial performance, rejected