Pengaruh <i>Current Ratio</i> dan <i>Debt to Equity Ratio</i> pada <i>Return On Assets</i> RS Pertamedika IHC Tahun 2014-2023

This study aimed to assess the impact of liquidity and solvency ratios on profitability at Pertamedika IHC Hospital between 2014 and 2023. The methodology used was multiple linear regression, using secondary data obtained from the hospital's annual reports. The findings of this study indicated that both current ratio and debt to equity ratio (DER) had a significant positive influence on return on assets (ROA). Together, these two ratios could explained 59% of the variation in hospital profitability. However, this study had several limitations, including limited data coverage and a focus on only two financial ratios. Therefore, it was recommended for future research to expand the scope of the study, include additional variables, and apply more sophisticated analytical methods in order to gain a deeper understanding of the factors affecting hospital financial performance.

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Journal
MIZANIA Jurnal Ekonomi Dan Akuntansi
Published
2024-09-30
DOI
https://doi.org/10.47776/mizania.v2i2.1649
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Pengaruh Current Ratio dan Debt to Equity Ratio pada Return On Assets RS Pertamedika IHC Tahun 2014-2023

Annisa Aprisila Handini, Humaira, Putri Sesa Lestari An, Septi Sartika Sari
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MIZANIA Jurnal Ekonomi Dan Akuntansi
Financial Analysis and Corporate Governance
article

Pengaruh Current Ratio dan Debt to Equity Ratio pada Return On Assets RS Pertamedika IHC Tahun 2014-2023

Annisa Aprisila Handini, Humaira, Putri Sesa Lestari An, Septi Sartika Sari
article en

Abstract

This study aimed to assess the impact of liquidity and solvency ratios on profitability at Pertamedika IHC Hospital between 2014 and 2023. The methodology used was multiple linear regression, using secondary data obtained from the hospital's annual reports. The findings of this study indicated that both current ratio and debt to equity ratio (DER) had a significant positive influence on return on assets (ROA). Together, these two ratios could explained 59% of the variation in hospital profitability. However, this study had several limitations, including limited data coverage and a focus on only two financial ratios. Therefore, it was recommended for future research to expand the scope of the study, include additional variables, and apply more sophisticated analytical methods in order to gain a deeper understanding of the factors affecting hospital financial performance.

MIZANIA Jurnal Ekonomi Dan AkuntansiVol. 4(2)
Universitas Informatika dan Bisnis Indonesia (ID)
Openalex Percentile: Top 48%
Financial Analysis and Corporate Governance
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Pengaruh <i>Current Ratio</i> dan <i>Debt to Equity Ratio</i> pada <i>Return On Assets</i> RS Pertamedika IHC Tahun 2014-2023 — Annisa Aprisila Handini, Humaira, et al. · MIZANIA Jurnal Ekonomi Dan Akuntansi (2024) | TGRS Research Map | TGRS