DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA

The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market.

Authors

Institutions

Publication Details

Journal
Current Jurnal Kajian Akuntansi dan Bisnis Terkini
Published
2025-03-24
DOI
https://doi.org/10.31258/current.6.1.667-680
Primary Topic
Economic Growth and Fiscal Policies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA

Melati Oktafiyani, Agung Prajanto, Rhizma Putri Maylani
1 links
Current Jurnal Kajian Akuntansi dan Bisnis Terkini
Economic Growth and Fiscal Policies
article

DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA

Melati Oktafiyani, Agung Prajanto, Rhizma Putri Maylani
article en

Abstract

The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market.

Current Jurnal Kajian Akuntansi dan Bisnis TerkiniVol. 6(1)
Universitas Dian Nuswantoro (ID)
Openalex Percentile: Top 86%
Economic Growth and Fiscal Policies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.