Evaluating Financial Performance in Public Hospitals: The Roles of Management Control Systems, Supervisory Oversight, and Accountability
Keywords:
Management Control System, Supervisory Oversight, Accountability, Financial Performance
Abstract
This study aims to examine the effect of management control system implementation, supervisory oversight, and accountability on financial performance at Siti Fatimah Regional General Hospital, South Sumatra Province. A quantitative research approach was employed using a questionnaire survey distributed to employees involved in hospital management and operational activities. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that management control system implementation and accountability significantly affect financial performance, while supervisory oversight does not have a significant effect. Simultaneously, management control system implementation, supervisory oversight, and accountability significantly influence financial performance. These findings emphasize that effective internal management mechanisms and strong accountability practices are essential in improving financial management and organizational performance in public healthcare institutions. This study provides practical implications for hospital management in strengthening control systems, improving managerial effectiveness, and enhancing accountability to achieve sustainable financial performance.
References
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Wahtan, A., Hayat, N., & Sumarni, S. (2025). The Effect of the Implementation of Accounting Information Systems, Human Resources Quality and Internal Control Systems on the Quality of Financial Statements. Advances In Management & Financial Reporting, 3(3), 363–381. Https://Doi.Org/10.60079/Amfr.V3i3.530
Aprillia, Y., & Usman, F. (2023). The Influence of the Role of Supervision on Financial Accountability and Supervision on the Quality of Internal Control on Local Government Governance. My Journal, 3(4), 408–425. Https://Doi.Org/10.54 957/Jurnalku.V3i4.600
Azzahra, I., Salsabila, Z., & Deby. (2025). Strategi Pengendalian Manajemen Dimasa Resesi Global 2020-2025. Journal Of Development Economics And Digitalization, Tourism Economics, 2(4), 549–560. Https://Doi.Org/10.70248/Jdedte.V2i4.2726
Bahar, A. (2025). Analysis of the Financial Performance of the Hospital Sector Listed on the Indonesia Stock Exchange Before and After Covid 19. Accountability: Scientific Journal of Economic Sciences, 17(2), 1–16. Https://Doi.Org/10.35457/Jhw93h03
Blongkod, H., & Tabet, V. (2025). Public Sector Accounting. Cv. World of Book Publishing. Https://Www.Researchgate.Net/Publication/388185370
Difla, U., Sabaruddin, & Asmanah, S. (2024). The effectiveness of management accounting systems, management control systems, and environmental uncertainty on managerial performance with decentralization as a moderation variable. Utility: Scientific Journal of Education and Economics, 8(02), 155–184. Https://Doi.Org/10.30599/ Utility.V8i02.3553
Fahrevi, M., Yusuf, M., & Hidayat, R. (2024). The Influence of Financial Accountability on Public Sector Financial Performance. Journal of Public Accounting, 9(1), 50–62.
Fauzan, H. (2024). Management Control System (1st ed.). Indigo Media.
Ghozali, I. (2021). Multivariate Analysis Application with IBM Spss 25 Program. Publishing Agency of Diponegoro University.
Hariro, A. Z. Z., Purba, H. M., Ulkhaira, N., Harahap, N. R., Ramadhani, T., & Aswaruddin, A. (2024). Management theories and their basic principles. Mudabbir Journal Research And Education Studies, 4(2), 139–148. Https://Doi.Org/10.56832/Mudabbir. V4i2.576
Haynes, A. F. N. M., Manafe, D., & Hamid, V. S. (2024). Improving employee performance through supervision and the work environment is mediated by motivation and work discipline. Scientific Journal of Management, Economics, & Accounting (MEA), 8(2), 657–676. Https://Doi.Org/10.31955/Mea.V8i2.4064
Mardiasmo. (2021). Public Sector Accounting (Empa Edition). Andi Publisher.
Merchant, K. A., & Van Der Stede, W. A. (2023). Management Control Systems: Performance Measurement, Evaluation And Incentives (5th Ed.). Pearson Education.
Paff, L. A. (2021). Financial Performance Management. Mcgraw-Hill Education.
Paramita, R. M., Rosidawati, I., & Handayani, N. (2025). The Influence of Management Control System and Internal Control on Financial Performance at Xy Clinic. Journal Of Innovation Research And Knowledge, 5(2), 1711–1720. Https://Doi.Org/10.53625/ Jirk.V5i2.10632
Pradnyasari, A. A. A. N., & Atmadja, A. T. (2026). The Influence of Accounting Information Systems, Management Control Systems, and Management Competencies on Cooperative Financial Performance. Journal of Professional Accounting, 17(01), 147–159. Https://Doi.Org/10.23887/Jap.V17i01.97953
Purwanto, M., & Lindrawati, L. (2018). Factors Influencing the Design of Management Control Systems (Empirical Study on Indonesian National Standard Companies). National Seminar on Applied Sciences, 2(1).
Ramadhan, M. (2025). The Effect of Accountability and Transparency on Budget Performance with Budget Effectiveness as an Intervening Variable at Sultan Suriansyah Hospital, Banjarmasin City. Journal of Management and Entrepreneurship Inspiration Research, 9(1), 40–52. Https://Doi.Org/10.35130/E912cz57
Sari, N., & Nugraha, H. (2022). The Effect of Supervisory oversighton the Financial Performance of the Hospital. Indonesian Journal of Health Management, 10(2), 165–180.
Sitorus, L., Hasanah, N. U., Sitompul, S. A., & Kamila, N. F. (2025). Transparency and accountability in the management of state finances. Economic Reviews Journal, 4(1). Https://Doi.Org/10.56709/Mrj.V4i1.632
Sugiyono. (2022). Qualitative and Quantitative Research Methods (Vol. 3). Cv. Alphabet.
Sundari, S., Sakinah, A. N., Irfan, L. P., & Syamsuddin, S. (2024). Analysis of the Efficiency of the Management Control System on Managerial Performance: A Literature Study. Economics : Journal of Economics, Management, Accounting, 4(1), 230–239. Https:// Doi.Org/10.56799/Ekoma.V4i1.5540
Wahtan, A., Hayat, N., & Sumarni, S. (2025). The Effect of the Implementation of Accounting Information Systems, Human Resources Quality and Internal Control Systems on the Quality of Financial Statements. Advances In Management & Financial Reporting, 3(3), 363–381. Https://Doi.Org/10.60079/Amfr.V3i3.530
Published
2026-10-01
How to Cite
Hasanah Hudaya Nst, N., Mikial, M., & Rachmawati, Y. (2026). Evaluating Financial Performance in Public Hospitals: The Roles of Management Control Systems, Supervisory Oversight, and Accountability. International Journal of Business and Quality Research, 4(04), 18-34. https://doi.org/10.63922/ijbqr.v4i04.5711
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