DETERMINAN KINERJA KEUANGAN BADAN LAYANAN UMUM DENGAN REALISASI BELANJA MODAL SEBAGAI VARIABEL MODERATOR (Studi pada Rumah Sakit dan Balai Besar Kesehatan Badan Layanan Umum Tahun 2018 – 2021)

SUTAMI, EKA (2023) DETERMINAN KINERJA KEUANGAN BADAN LAYANAN UMUM DENGAN REALISASI BELANJA MODAL SEBAGAI VARIABEL MODERATOR (Studi pada Rumah Sakit dan Balai Besar Kesehatan Badan Layanan Umum Tahun 2018 – 2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The purpose of this research is to test and analyze the effects of liquidity ratio, solvency, activity, firm size, level of healthcare service effectiveness, and level of autonomy on financial performance with capital expenditure realization as a moderating variable. The population of this study consists of hospitals and large health centers in the Public Service Agency of the Ministry of Health for the period of 2018-2021. The sampling technique used is purposive sampling. A total of 40 units of work were selected as the population, and 37 units of Public Service Agency met the criteria and were chosen as the research sample. The data analysis technique employed in this study is panel data regression and moderated regression analysis. The results indicate that the level of healthcare service have a significant impact on the financial performance of the healthcare Public Service Agency units. Capital expenditure realization is able to moderate and strengthen the influence of the level of healthcare service effectiveness, and level of autonomy on the financial performance of the healthcare Public Service Agency units. Capital expenditure realization cannot moderate the effects of liquidity, solvency,activity and firm size on financial performance. Keywords: Liquidity, Solvency, Activity, Firm Size, Effectiveness Level, Level Of Autonomy, Capital Expenditure Realization, Financial Performance. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh rasio likuiditas, solvabilitas, aktivitas, ukuran perusahaan, tingkat efektivitas layanan kesehatan, dan tingkat kemandirian terhadap kinerja keuangan dengan realisasi belanja modal sebaga variabel moderasi. Populasi dari penilitan ini adalah rumah sakit dan balai besar kesehatan pada satuan kerja Badan Layanan Umum Kementerian kesehatan periode 2018 – 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Total 40 satuan kerja diambil sebagai populasi dan 37 satuan kerja BLU masuk kriteria sebagai sampel penelitian Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel dan moderated regression analysis. Hasil menunjukkan bahwa likuiditas, solvabilitas, aktivitas, ukuran perusahaan dan tingkat kemandirian tidak berpengaruh terhadap kinerja keuangan BLU kesehatan, namun tingkat efektifitas layanan berpengaruh terhadap kinerja keuangan satuan kerja BLU kesehatan. Realisasi belanja modal memoderasi pengaruh tingkat efektifitas layanan dan tingkat kemandirian, namun tidak memoderasi rasio likuiditas, solvabilitas, aktivitas, dan ukuran perusahaan terhadap kinerja keuangan satuan kerja BLU kesehatan. Kata kunci: Likuiditas, Solvabilitas, Aktivitas, Ukuran Perusahaan, Tingkat Efektivitas, Tingkat Kemandirian, Realisasi Belanja Modal, Kinerja Keuangan.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55121110065
Uncontrolled Keywords: Kata kunci: Likuiditas, Solvabilitas, Aktivitas, Ukuran Perusahaan, Tingkat Efektivitas, Tingkat Kemandirian, Realisasi Belanja Modal, Kinerja Keuangan Keywords: Liquidity, Solvency, Activity, Firm Size, Effectiveness Level, Level Of Autonomy, Capital Expenditure Realization, Financial Performance.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: SITI NOVI NUR CAHYANI
Date Deposited: 06 Sep 2023 03:02
Last Modified: 06 Sep 2023 03:02
URI: http://repository.mercubuana.ac.id/id/eprint/80389

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