ANALISIS PERFORMA KEUANGAN PERUSAHAAN RUMAH SAKIT TERBUKA DI INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19
Rahmanda Bayu Prakosa, Eddy Junarsin, SE., MBA., PhD
2023 | Tesis | S2 Ilmu Kesehatan Masyarakat
Latar Belakang: Disrupsi
neraca keuangan rumah sakit pada pandemi COVID-19 diduga terjadi akibat
penurunan jumlah kunjungan pasien dan operasi elektif serta peningkatan
kebutuhan sumber daya untuk perawatan pasien COVID-19. Akan tetapi, terdapat
dugaan bahwa pandemi COVID-19 sebenarnya memberikan dampak positif terhadap
performa keuangan rumah sakit akibat komersialisasi tes skrining COVID-19 dan
peningkatan kunjungan pasien COVID-19. Performa keuangan rumah sakit di
Indonesia secara objektif dapat dilakukan melalui analisis laporan keuangan
perusahaan rumah sakit terbuka di Indonesia untuk mengetahui perbedaan sebelum
dan selama pandemi COVID-19
Tujuan Penelitian: Menilai
performa keuangan rumah sakit terbuka di Indonesia dan mengetahui perbedaan rasio
keuangan sebelum dan selama pandemi COVID-19
Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif deskriptif. Dilakukan pengambilan data retrospektif laporan keuangan perusaahaan terbuka di Indonesia tahun 2018 dan 2019 (sebelum pandemi COVID-19) dan tahun 2020 dan 2021 (selama pandemi COVID-19). Analisis statistik performa keuangan berupa rasio profitabilitas, likuiditas, aktivitas, solvabilitas, dan pasar dilakukan dengan uji paired T-test untuk distribusi data normal dan uji Wilcoxon untuk distribusi data abnormal.
Hasil Penelitian: Dari 9 sampel perusahaan rumah sakit terbuka,
diamati rasio profitabilitas meningkat sebesar 4,38% selama pandemi berlangsung
secara signifikan (p?0,05). Rasio
likuiditas, aktivitas, solvabilitas, dan pasar meningkat selama pandemi sebesar
156,60%, 2,55%, 114,98%, dan 127,18 secara berurutan, namun tidak bermakna
signifikan (p>0,05)
Kesimpulan: Terdapat peningkatan performa keuangan rumah sakit terbuka di
Indonesia selama pandemi COVID-19 diukur dari rasio profitabilitas, likuiditas, aktivitas, solvabilitas, dan pasar, namun
hanya peningkatan rasio profitabilitas yang bermakna signifikan.
Background: The disruption of hospital balance sheet in the COVID-19 pandemic occured due to a declining number of patient visits and elective surgeries and an escalating resources demand for the care of COVID-19 patients. Nevertheless, there were allegations that COVID-19 pandemic brought positive impacts in hospital financial performance due to commercializations of COVID-19 test kits and increased hospitalizations of COVID-19 patients. An objective hospital financial performance could be executed by analyzing the financial report of hospital holding companies to know the difference before and during COVID-19 pandemic.
Objectives: To measure the performance of hospital holding companies in Indonesia and to compare financial ratio before and during COVID-19 pandemic.
Methods: The study design is descriptive-quantitative. Retrospective data collection of 2019 (before COVID-19 pandemic) and 2021 (during COVID-19 pandemic) hospital holding companies’ financial reports will be obtained. Analysis of financial performance, such as profitability ratio, liquidity ratio, activity ratio, leverage ratio, and earning per share will be enected, followed by statistical analysis.
Results: Of the 9 samples of hospital holding companies, it was observed that the profitability ratio increased by 4.38% significantly during the pandemic (p?0.05). Liquidity, activity, solvency, and market ratios increased during the pandemic by 156.60%, 2.55%, 114.98% and 127.18 respectively, but not significantly (p>0.05).
Conclusion: There was an increase in the financial performance of hospital holding companies in Indonesia during the COVID-19 pandemic measured by profitability, liquidity, activity, solvency and market ratios, but only profitability ratio increased significantly
Kata Kunci : rasio keuangan, perusahaan rumah sakit terbuka, financial ratio, hospital holding companies
