The Impact of Management Control System on Managerial Performance of Gmim’s Hospitals in North Sulawesi Province, Indonesia

Abstract

ASEAN Economic Community (AEC) era which aims towards free trade, has affected the hospital industry. The competition level in the industry is increasing. The increase of competition level must be anticipated by the hospital management by formulating strategy to endure and win the competition. This research aims to analyse the impact of management control system towards managerial performance of Gereja Masehi Injili di Minahasa’s (GMIM) hospitals in North Sulawesi province. A survey is conducted on 160 hospital employees who have roles related to revenue and cost management on 5 GMIM’s hospitals. Data is collected through questionnaires distribution and linear regression data analysis tool is used in the research. This study finds RS Pancaran Kasih Manado are the best performer in achieving better managerial performance. The other 4 GMIM's hospitals must take example from the RS Pancaran Kasih management. Management control system significantly influences the managerial performance. A better management control system will result in higher managerial performance level. GMIM's hospitals have to improve its planning and evaluation system so it can have higher managerial performance.

Keywords: hospital, management control system, managerial performance.