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Going concern issues indicate the circumstances in which the hospital must continue to operate in the future. The aim of the study is to obtain empirical evidence of the simultaneous influence of physician compliance in filling medical records, factoring, and credit maturity as an intervening variable on hospital performance. The research quantitative method with the type of research is hypothesis testing. This type of research is causality. Data source is secondary. The unit of analysis is the company. The time horizon is a one shot study. Data analysis using path analysis. The results showed that the compliance of doctors in filling medical records for credit maturity was rejected; the effect of accounts receivable maturity on hospital performance received; the effect of accounts receivable maturity on factoring is rejected; the effect of credit maturity on hospital performance was rejected; the effect of factoring on hospital performance was accepted; and Doctors compliance in filling medical records on hospital performance is accepted. The reseaerch findings that hospitals must make factoring in order to get around uncollectible receivables into cash in the company. So going going concern in overcoming cash flow problems due to late payment from BPJS Health.