PENGARUH IMPLEMENTASI KEBIJAKAN TARIF INDONESIA CASE BASE GROUPs (INA-CBGs) SEBAGAI POLA PEMBAYARAN JAMINAN KESEHATAN NASIONAL (JKN) TERHADAP LIQUIDITY RATIO DAN ACTIVITY RATIO (Pada RSUP. Dr. Hasan Sadikin Tahun 2008-2014)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
The objective of this research was to determine influence Of Tariff Policy Implementation Indonesia Case Base Groups (INA-CBGs) Pattern As a National Health Insurance Payment (JKN) toward liquidity ratio (cash ratio and current ratio) and activity ratio (receivable turnover, inventory turnover and collection period) both partial and that simultaneous. This research was conducted at Dr. Hasan Sadikin General Hospital period from 2008 to 2014. The research used a descriptive verificative analytical method by using secondary data, that is financial statements of Dr. Hasan Sadikin General Hospital for a time period of 2008-2014, where as the data analysis method used was a multivariate manova analysis and hypothesis test used multivariate tests and tests of between-subjects effects at level of significance 5% by using SPSS 21 program. The result of partial test showed that Indonesia Case Base Groups (INA-CBGs) Tariff significant influence to cash ratio. Meanwhile on the other partial test results show that Indonesia Case Base Groups (INA-CBGs) Tariff has not influence to current ratio, receivable turnover, inventory turnover and collection period on Dr. Hasan Sadikin General Hospital period from 2008 to 2014
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Keywords
Indonesia Case Base Groups (INA-CBGs) Tariff, Financial performance, cash ratio, current ratio, receivable turnover, inventory turnover, collection period