Analisis Kinerja Keuangan Rumah Sakit yang Tercarat di Bursa Efek Indonesia Sebelum dan Saat Adanya Pandemi COVID-19

MUTIARA AMALIA WIDIA PUTRI, financial performance, hospital, pandemic

2021 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dan strategi yang dipergunakan pada rumah sakit yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan saat masa pandemi COVID-19. Penelitian ini menggunakan metode kualitatif dengan objek penelitian rumah sakit yang terdaftar di BEI pada tahun 2019 dan 2020. Analisis kinerja keuangan dilakukan secara vertikal dan horizontal menggunakan current ratio, profit margin, Return on Assets (ROA), dan debt ratio, sedangkan strategi dikelompokkan berdasarkan strategi overall cost leadership, differentiation, dan focus. Hasil penelitian menunjukkan bahwa kinerja keuangan tujuh rumah sakit yang tercatat di Bursa Efek Indonesia (BEI) sebelum dan saat adanya pandemi COVID-19 beragam tergantung sudut pandang rasio keuangan yang dilihat. Secara keseluruhan, RSU Royal Prima dan Metro Healthcare Indonesia merupakan rumah sakit yang memiliki perubahan kinerja keuangan paling baik saat adanya pandemi COVID-19 dan secara umum ketujuh rumah sakit melakukan dua bentuk strategi yang meliputi cost leadership dan differentiation.

This study aims to analyze the financial performance and strategies used in hospitals listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study uses a qualitative method with the object of research being hospitals listed on the IDX in 2019 and 2020. The analysis of financial performance is carried out vertically and horizontally using the current ratio, profit margin, Return on Assets (ROA), and debt ratio, while the strategies are grouped by overall cost leadership, differentiation, and focus strategies. The results showed that the financial performance of the seven hospitals listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic varied depending on the point of view of the financial ratios seen. Overall, RSU Royal Prima and Metro Healthcare Indonesia were the hospitals that had the best changes in financial performance during the COVID-19 pandemic and in general the seven hospitals carried out two forms of strategy which included cost leadership and differentiation.

Kata Kunci : kinerja keuangan, rumah sakit, pandemi