Pengaruh Kualitas Informasi Akuntansi Manajemen dan Kualitas Manajer dalam Pengambilan Keputusan terhadap Kinerja Keuangan Rumah Sakit (Studi pada Rumah Sakit Umum di Kotamadya Bekasi)

The purpose of this research is to identify: (1) whether the management accountinginformation quality of manager influence the decision making at public hospitalin municipality of bekasi, and (2) whether decision making influence financialperformance at public hospital in municipality of bekasi. The population of thisresearch are all of public hospitals in municipality of bekasi, including those whoowned by state and private. This research is conduct with cencus approach.Distribution and filling the questioner and interview were used to collect the data.The hypothesis of this research are: (1) accounting information quality and qualityof manager influence the dicision making at public hospital in municipality ofbekasi positively, and (2) the dicision making influence financial performance atpublic hospital in municipality of bekasi positively, these meet with data gatheredfrom participant and then it was processed by using double linear regressionanalysis model. The result of this research shows that both of the managementaccounting information quality and quality of manager have positive influenceon decision making simoutltantly. The decision making has positive influence onfinancial performance of public hospital in municipality of bekasi.Keywords: Management accounting information quality, quality of manager,decision making, and financial performance