JIA (Jurnal Ilmiah Akuntansi)
Vol 8 No 1 (2023)

Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals

Maqhfirah Rahayu (Unknown)
Heru Fahlevi ((Scopus ID: 57189895148), Accounting Department, Universitas Syiah Kuala)
Ratna Mulyany (Unknown)



Article Info

Publish Date
31 Aug 2023

Abstract

This study aims examine the influence of patient profile, severity, length of stay, and bed class for cost recovery rate (CRR) of inpatient cases in three Indonesian public hospitals located in Aceh Province, Indonesia. Data were collected from hospital insurance claim from 2018 to 2020. The number of patient dataset collected in this study is 23,125 cases from top ten most frequent cases. Using Multiple Linear Regression, this study found that patient gender, age, length of stay, severity and bed class have a positive significant effect on CRR the inpatient cases. In addition, this study also used questionnaires to elaborate the perspective of managers and doctors in the public hospitals on cost management system and procedures in their hospitals. The results suggested that improved cost management system and procedures are required to improve CRR of the patient treatments.

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...