Pengaruh Persepsi Manajer Terhadap Karakteristik Sistem Informasi Akuntansi Manajemen Dan Desentralisasi Terhadap Kinerja Manajerial Pada Rumah Sakit Ibu dan Anak Di Kota Pekanbaru

The aim to be achieved through this research is to determine the effect of manager's perceptions of management accounting information systems on managerial performance, find out the effect of decentralization on managerial performance and determine the effect of manager's perceptions of management accounting information systems and decentralization simultaneously on managerial performance at the Mother Hospital and Children in Pekanbaru City. The population in this study were all Managers and Supervisors related to the planning, supervision, administration and financial activities of 8 in each of the four maternal and child hospitals in Pekanbaru so that the total number was 32 people. Data analysis used is multiple regression method. The results of the first hypothesis testing show that the manager's perception variable on the Management Accounting Information System (SIAM) has a significant influence on Managerial Performance at the Mother and Child Hospital in Pekanbaru City. This means that the better the manager's perception of the Management Accounting Information System (SIAM), the better managerial performance will be. The results of testing the second hypothesis show that the Decentralization variable has a significant influence on Managerial Performance at the Mother and Child Hospital in Pekanbaru City. Thus the better Decentralization will be the better Managerial Performance at the Mother and Child Hospital in Pekanbaru City. The results of testing the third hypothesis states that the management accounting and desentraliassi information systems simultaneously have a significant influence on managerial performance. This means that managers' perceptions of management accounting information systems and decentralization are appropriate so that they can support the implementation of work better