PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS JASA, PERSAINGAN BISNIS, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA ORGANISASI PADA RUMAH SAKIT UMUM SANTHI GRAHA

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel partisipasi penyusunan anggaran, kualitas jasa, persaingan bisnis, dan sistem informasi akuntansi terhadap kineja organisasi pada Rumah Sakit Umum Santhi Graha. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan pada Rumah Sakit Umum Santhi Graha di Kecamatan Seririt, Kabupaten Buleleng. Metode penarikan sampel dilakukan dengan metode sensus, sehingga jumlah sampel sama dengan populasi. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan beberapa uji statistik, yaitu: uji statistik deskriptif, uji kualitas data, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja organisasi, variabel kualitas jasa berpengaruh positif dan signifikan terhadap kinerja organisasi, variabel persaingan bisnis berpengaruh terhadap kinerja organisasi, variabel sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja organisasi, dan variabel partisipasi penyusunan anggaran, kualitas jasa, persaingan bisnis, dan sistem informasi akuntansi berpengaruh secara simultan atau bersama-sama terhadap kinerja organisasi
Kata Kunci : Partisipasi Penyusunan Anggaran, Kualitas Jasa, Persaingan Bisnis, Sistem Informasi Akuntansi, Kinerja Organisasi

This study aimed at determining the effect of variables participation, budget making, service quality, business competition, and accounting information system on the organization performance at Santhi Graha General Hospital. The research method used was quantitative research method with primary data obtained from the questionnaires and measured by using Likert scale. This research was conducted at Santhi Graha General Hospital in Seririt Subdistrict, Buleleng Regency. The sampling method was done by census method, so the sample number was equal to the population. The data of this research were collected by using questionnaires which were then processed by using several statistical tests, namely: descriptive statistical test, data quality test, classical assumption test, and multiple linear regression analysis. The results of this study indicated that variable of budget making participation had a positive and significant effect on the organization performance, service quality variable had a positive and significant effect on organization performance, business competition variable affected organization performance, accounting information system variable had a positive and significant effect on organization performance, and variable budget-making participation, service quality, business competition, and accounting information system had an effect simultaneously or together on organization performance.
keyword : Budget-Making Participation, Service Quality, Business Competition, Accounting Information System, Organization Performance.