Financial Performance Analysis before and after Status Change to Regional Public Service Agency of General Hospital dr.Fauziah Bireuen, Indonesia

Abstract

Financial performance is one of the dimensions measured of the Regional Public Service Agency. This study aims to analyze differences in financial performance in regional of General Hospital dr. Fauziah Bireuen before and after Regional Public Service Agency. This research uses data of budget realization report, income realization report Regional Public Service Agency in 2007-2009 as before Regional Public Service Agency and 2015-2017 as after Regional Public Service Agency. This research uses normality test, paired sample t-test by using SPSS program. Based on normality test results, the data used in this study is normally distributed. From the result of paired sample t test indicating current ratio, receivable billing period and inventory turnover rate it can be concluded that there is no difference in financial performance before and after application RPSA. Meanwhile, cash ratio, fixed asset turnover ratio, ratio of return on fixed assets, and ratio of non-state tax income of operational costs were found to be different before and after the implementation RPSA. Keywords— Hospital; Financial performance