PENGARUH RASIO KLAIM ASURANSI BERMASALAH TERHADAP KEMANDIRIAN KEUANGAN DENGAN RASIO EFEKTIVITAS ARUS KAS SEBAGAI VARIABEL INTERVENING PADA RSUD SITI FATIMAH

NUFALIZA, ANNISYA (2026) PENGARUH RASIO KLAIM ASURANSI BERMASALAH TERHADAP KEMANDIRIAN KEUANGAN DENGAN RASIO EFEKTIVITAS ARUS KAS SEBAGAI VARIABEL INTERVENING PADA RSUD SITI FATIMAH. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

Abstrak Annisya Nufaliza, Pengaruh Rasio Klaim Asuransi Bermasalah Terhadap Kemandirian Keuangan Dengan Rasio Efektivitas Arus Kas Sebagai Variabel Intervening pada RSUD Siti Fatimah. (Dibawah bimbingan Ibu Kusminaini Armin, S.E.,M.M dan Bapak Dimas Pratama Putra, S.E.,Ak.,M.Si). Penelitian ini dilatarbelakangi oleh adanya permasalahan klaim asuransi kesehatan yang berupa klaim pending, klaim dispute, dan keterlambatan pembayaran klaim yang berpotensi mengganggu arus kas rumah sakit serta memengaruhi tingkat kemandirian keuangan. Penelitian ini menggunakan data sekunder berupa laporan keuangan, laporan arus kas, laporan piutang pada RSUD Siti Fatimah periode Januari 2023 sampai Desember 2025. Teknik analisis data menggunakan bantuan IBM SPSS mencakup analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, koefisien determinasi (R²), Sobel Test. Hasil penelitian menunjukkan bahwa Rasio Klaim Asuransi Bermasalah tidak berpengaruh signifikan terhadap Kemandirian Keuangan (Sig. = 0,167 > 0,05), tetapi berpengaruh signifikan terhadap Rasio Efektivitas Arus Kas (Sig. = 0,045 < 0,05). Rasio Efektivitas Arus Kas tidak berpengaruh signifikan terhadap Kemandirian Keuangan (Sig. = 0,162 > 0,05). Hasil Sobel Test juga menunjukkan nilai t hitung sebesar 1,041 lebih kecil dari 1,96, sehingga Rasio Efektivitas Arus Kas tidak mampu memediasi pengaruh Rasio Klaim Asuransi Bermasalah terhadap Kemandirian Keuangan. Temuan ini mengindikasikan bahwa Kemandirian Keuangan RSUD Siti Fatimah kemungkinan dipengaruhi oleh faktor lain. Kata Kunci: Rasio Klaim Asuransi Bermasalah, Rasio Efektivitas Arus Kas, Kemandirian Keuangan, Variabel Intervening. Annisya Nufaliza, The Effect of the Problematic Insurance Claim Ratio on Financial Independence with the Cash Flow Effectiveness Ratio as an Intervening Variable at Siti Fatimah Regional General Hospital (RSUD Siti Fatimah). Supervised by Kusminaini Armin, S.E., M.M. and Dimas Pratama Putra, S.E., Ak., M.Si. This study was motivated by the existence of health insurance claim problems, including pending claims, disputed claims, and delays in claim payments, which have the potential to disrupt the hospital's cash flow and affect its level of financial independence. This study used secondary data in the form of financial statements, cash flow statements, and accounts receivable reports of RSUD Siti Fatimah for the period from January 2023 to December 2025. The data analysis technique employed IBM SPSS, including descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-test, F-test, coefficient of determination (R²), and Sobel Test. The results showed that the Problematic Insurance Claims Ratio had no significant effect on Financial Independence (Sig. = 0.167 > 0.05), but had a significant effect on the Cash Flow Effectiveness Ratio (Sig. = 0.045 < 0.05). The Cash Flow Effectiveness Ratio had no significant effect on Financial Independence (Sig. = 0.162 > 0.05). The Sobel Test results also showed a calculated t-value of 1.041, which was lower than 1.96, indicating that the Cash Flow Effectiveness Ratio was unable to mediate the effect of the Problematic Insurance Claims Ratio on Financial Independence. These findings indicate that the Financial Independence of RSUD Siti Fatimah is likely influenced by other factors. Keywords: Problematic Insurance Claims Ratio, Cash Flow Effectiveness Ratio, Financial Independence, Intervening Variable.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny ANNISYA NUFALIZA
Date Deposited:	21 Aug 2026 02:44
Last Modified:	21 Aug 2026 02:44
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11458

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