Kinerja Keuangan Badan Layanan Umum Rumah Sakit Se-Jabotabek

  • Sonny Sulaksono
  • Darmansyah Darmansyah
DOI: https://doi.org/10.35838/jrap.2017.004.02.13
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Keywords: cash ratio, receivable turn over, firm size, gross profit margin.

Abstract

ABSTRACT

This study aims to identify and analyze the significant effect of cash ratio, receivable turn over, firm size on the financial performance proxyed by gross profit margin at General Hospital Service Agency located in Jakarta, Bogor, Tangerang and Bekasi. This research method using quantitative analysis method with secondary data retrieval, obtained from financial report data of hospital of Public Service Agency in Jabotabek area year 2013-2015 which measured by using ratio scale. The results of this study show that cash ratio partially does not affect significantly to gross profit margin, and the frequency of cash ratio movement that occurs partially has no impact on gross profit margin. Receivable turn-over is partially significant to gross profit margin, and the frequency of partially receivable turnover movements will have an impact on gross profit margin. Firm Size partially significant effect on gross profit margin, and firm size changes that occur partially impact on gross profit margin generated.

ABSTRAK

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh signifikan cash ratio, receivable turn over, firm size terhadap kinerja keuangan yang diproksikan oleh gross profit margin pada Rumah Sakit Badan Layanan Umum yang berlokasi di wilayah Jakarta, Bogor, Tangerang dan Bekasi. Metode penelitian ini menggunakan metode analisis kuantitatif dengan pengambilan data sekunder, diperoleh dari data laporan keuangan rumah sakit Badan Layanan Umum di wilayah Jabotabek tahun 2013-2015 yang diukur dengan menggunakan skala rasio. Hasil penelitian ini menunjukkan cash ratio secara parsial tidak berpengaruh secara signifikan terhadap gross profit margin, dan frekuensi atas pergerakan cash ratio yang terjadi secara parsial tidak berdampak apapun terhadap gross profit margin. Receivable turn-over secara parsial berpengaruh secara signifkan terhadap gross profit margin, dan frekuensi pergerakan Receivable turn-over yang terjadi secara parsial akan berdampak pada gross profit margin. Firm Size secara parsial berpengaruh secara signifikan terhadap gross profit margin, dan perubahan firm size yang terjadi secara parsial berdampak terhadap gross profit margin yang dihasilkan.

JEL Classification: H83, I18, L25

How to Cite
Sulaksono, S., & Darmansyah, D. (1). Kinerja Keuangan Badan Layanan Umum Rumah Sakit Se-Jabotabek. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(02), 161-169. https://doi.org/10.35838/jrap.2017.004.02.13
Issue
Vol 4 No 02 (2017)
Section
Articles

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