Analisis Pengaruh Pertumbuhan Pendapatan, Pertumbuhan Biaya dan Economic Value Added Terhadap Kinerja Keuangan dengan Operation Cash Flow Sebagai Variabel Intervening di Klinik Mata Tritya Surabaya. (Analysis of the Influence of Revenue Growth, Cost Growth, and Economic Value Added on Financial Performance with Operating Cash Flow as an Intervening Variable at Tritya Eye Clinic Surabaya).

Sumirat, Esti (2025) Analisis Pengaruh Pertumbuhan Pendapatan, Pertumbuhan Biaya dan Economic Value Added Terhadap Kinerja Keuangan dengan Operation Cash Flow Sebagai Variabel Intervening di Klinik Mata Tritya Surabaya. (Analysis of the Influence of Revenue Growth, Cost Growth, and Economic Value Added on Financial Performance with Operating Cash Flow as an Intervening Variable at Tritya Eye Clinic Surabaya). Masters thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tritya Eye Clinic as one of the eye health service provider clinics that has been established since 2009 and has developed until now, also supports and succeeds in the Universal Health Coverage program by accepting patients who use general financing and BPJS Health financing. The phenomenon that occurs is the difference in payment systems that apply between general patients and BPJS Health patients. The BPJS Health payment system refers to the INA-CBG's (Indonesian Case Based Groups) tariff system, which is based on package rates. The payment is known as the Prospective Payment system. That is, the payment system in the health care system, both hospitals and doctors in an amount determined before medical services are carried out without regard to medical actions or the length of treatment in the hospital (Sulastomo, 2007). As for general patients, the payment system applied is fee for service. According to the Chairman of the National CaseMix Center (NCC) bambang Wibowo Fee for service (FFS) is a retrospective type of hospital payment method, where payment is applied after health services are provided. The purpose of this study was to analyze the effect of revenue growth, cost growth and economic value added on the financial performance of the tritya eye clinic with operating cash flow as an intervening variable. This study uses quantitative methods with secondary data sources. The research population is all financial reports from the Tritya Eye Clinic for the period 2019 to 2023. The data analysis method uses SEM-PLS analysis. The results showed that partially the variables of revenue growth, cost growth and economic value added had an insignificant effect on operating cash flow. Revenue growth and cost growth have an insignificant effect on financial performance, but Economic Value Added has a significant effect on Financial Performance, and these three variables have an insignificant effect on financial performance mediated by operation cash flow at the Surabaya tritya eye clinic.

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