THE EFFECT OF FINANCIAL PERFORMANCE ON THE LEVEL OF FINANCIAL INDEPENDENCE REGIONAL PUBLIC SERVICE AGENCY (BLUD) REGIONAL PUBLIC HOSPITAL (RSUD) INDRASARI RENGAT

Abstract

The financial performance of the Regional Public Service Agency (BLUD) of RSUD Indrasari

Rengat has fluctuated, this greatly affects the level of financial independence as a hospital that

has implemented the pattern of financial management of the Regional Public Service Agency

(PPK-BLUD). From 2016-2020, the financial performance of the Indrasari Rengat Hospital for

the liquidity ratio seen from the current ratio has decreased. Furthermore, there was an increase

in the solvency ratio and fluctuations in the profitability ratio, this was also supported by the

research gap of several previous studies such as the research of Wijayanti (2015), and Mentari

(2018), and Tama (2018).

This research was conducted at the BLUD RSUD Indrasari Rengat, the research was carried out

for approximately 6 (six) months. The purpose of this study was to analyze and examine the effect

of financial performance (Liquidity Ratio - Current Ratio, Solvency Ratio, Profitability Ratio) on

the level of financial independence of the BLUD RSUD Indrasari Rengat, Indragiri Hulu

Regency.

This study uses quantitative methods, namely research that analyzes and examines the effect of

financial performance (Liquidity Ratio - Current Ratio, Solvency Ratio, Profitability Ratio) on the

level of financial independence of BLUD Indrasari Rengat Hospital, Indragiri Hulu Regency. By

analyzing the data using multiple linear regression, correlation coefficient, and hypothesis testing

which will later be assisted by using SPSS version 24.

Based on the results of the study, showed that financial performance, namely the liquidity ratio

(current ratio), solvency ratio, and profitability ratios had a positive and significant effect on the

level of financial independence at the BLUD RSUD Indrasari Rengat.