ASTUTI, INDAH KUSUMA (2020) PENGARUH KINERJA KEUANGAN DAN KINERJA PELAYANAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA. S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018. The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Keywords: Financial Performance, Service Performance, Financial Independence, Cost Recovery Rate. Tujuan dari penelitian ini adalah untuk mengetahui pegaruh kinerja keuangan yang diukur dengan indikator current ratio, fixed asset turnover, return on asset dan kinerja pelayanan yang diukur dengan indikator bed occupancy ratio, turn over interval, dan length of stay terhadap tingkat kemandirian keuangan rumah sakit. Objek penelitian ini adalah rumah sakit umum pemerintah milik Kementerian Kesehatan Republik Indonesia yang sudah menjadi Badan Layanan Umum (BLU). Sampel penelitian yang digunakan adalah metode sampel jenuh atau sensus yang mengambil seluruh populasi menjadi sampel penelitian. Studi ini menggunakan data sekunder pada tahun 2016-2018. Hasil penelitian ini menunjukkan bahwa kinerja keuangan (current ratio, fixed asset turn over, return on asset) dan kinerja pelayanan (bed occupancy ratio, turn over interval, length of stay) secara bersama-sama memiliki pengaruh positif dan signifikan terhadap kemandirian keuangan rumah sakit yang diukur dengan indikator cost recovery rate. Secara parsial, current ratio memiliki pengaruh negatif signifikan, fixed asset turnover memiliki pengaruh positif tidak signifikan, return on asset memiliki pengaruh positif signifikan, bed occupancy ratio memiliki pengaruh positif tidak signifikan, turn over interval memiliki pengaruh positif tidak signifikan, dan length of stay memiliki pengaruh negatif tidak signifikan terhadap kemandirian keuangan rumah sakit yang diukur dengan indikator cost recovery rate. Kata kunci: Kinerja Keuangan, Kinerja Pelayanan, Kemandirian Keuangan, Cost Recovery Rate.
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