FINANCIAL PERFORMANCE ANALYSIS OF TYPE C HOSPITALS IN THE WORKING AREA OF PT NUSANTARA SEBELAS MEDIKA
DOI:
https://doi.org/10.52630/jmbv.v9.i1.59Keywords:
financial ratios, financial performanceAbstract
The purpose of this study is to analyze financial ratios including liquidity ratios, activity ratios, leverage ratios and profitability ratios to assess the financial performance of 3 (three) type C hospitals managed by PT Nusantara Sebelas Medika, namely Wonolangan Hospital, Djatiroto Hospital and Elizabeth Hospital. The results of this study indicate that Based on the test results in the Algorithm Bootstrapping table, the effect of Liquidity (X1) on Leverage (Z1) is not proven to have a significant effect, the Effect of Liquidity (X1) on Cash Flow (Z2) is not proven to have a significant effect and does not get support with a negative direction of influence in this study, the Effect of Activity (X2) on Leverage (Z1) is not proven to have a significant effect, the Effect of Growth (X3) on Cash Flow (Z2) is not proven to have a significant effect, the Effect of Growth (X3) on Leverage (Z1) is proven to have a significant effect, the Effect of Liquidity (X1), Activity (X2), Growth (X3) on Profitability Performance (Y) is proven to have a significant effect and gets support with a positive direction of influence in this study, the Effect of Leverage (Z1) on Leverage (Z1) is proven to have a significant effect. The Effect of Leverage (Z1), Cash Flow (Z2) on Profitability Performance (Y) is proven to have a significant effect.
References
Baridwan, Zakki. 2004. Intermediate Accounting. Edisi Kedelapan. Penerbit BPFE: Yogyakarta.
Harahap, Sofyan Syarif. 2011. Analisa Kritis Atas Laporan Keuangan. PT. Raja Grafindo Persada: Jakarta.
I Made Sudana. 2011. Manajemen Keuangan Rumah sakit Teori dan Praktik. Erlangga: Jakarta.
Ikatan Akuntansi Indonesia. 2007. Standar Akuntansi Keuangan. Penerbit Salemba Empat: Jakarta.
Kasmir. 2010. Pengantar Manajemen Keuangan. Edisi Pertama, Cetakan Kedua, Penerbit Kencana: Jakarta.
Kasmir. 2012. Analisis Laporan Keuangan. Edisi Pertama, Cetakan Kelima, Penerbit Rajawali Pers: Jakarta.
Martono dan Harjito. 2001. Manajemen Keuangan. Edisi Pertama, Cetakan Pertama, Penerbit Ekonosia: Yogyakarta.
Moeljadi. 2006. Manajemen Keungan Pendekatan Kuantitatif dan Kualitatif. Jilid 1. Bayu Media Publishing: Malang
Mulyadi. 2001. Akuntansi Manajemen. Edisi Ketiga. Salemba Empat: Jakarta.
Munawir, 2007. Analisa Laporan Keuangan. Cetakan Pertama, Edisi Keempat, Penerbit Liberty: Yogyakarta
Sugiyono. 2004. Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta: Bandung
Sundjaja, Ridwan dan Inge Berlian. 2003. Manajemen Keuangan. Penerbit Literata Lintas Media: Jakarta.
Syamsuddin, Lukman. 2009.
Manajemen Keuangan Rumah sakit (Konsep Aplikasi Dalam Perencanaan Pengawasan Dan Pengambilan Keputusan). Penerbit PT. Raja Grafindo Persada: Jakarta.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Terms
VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share ” copy and redistribute the material in any medium or format
- Adapt ” remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
-
Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
