Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas Rumah Sakit Permata Cibubur Kota Bekasi Periode 2013 – 2023
Item
Title
Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas Rumah Sakit Permata Cibubur Kota Bekasi Periode 2013 – 2023
Description
Vanny Andjani, Ani Nuraini, dan Mariati Tamba Fakultas Ekonomi Dan Bisnis, Universitas Respati Indonesia
[email protected]
Abstrak
Profitabilitas merupakan indikator utama keberlanjutan operasional rumah sakit dalam industri layanan kesehatan. Namun, banyak rumah sakit di Indonesia, termasuk Rumah Sakit Permata Cibubur, mengalami fluktuasi Profitabilitas yang disebabkan oleh faktor keuangan seperti Likuiditas, Solvabilitas, dan Aktivitas aset. Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Solvabilitas, dan Aktivitas terhadap Profitabilitas Rumah Sakit Permata Cibubur selama periode 2013–2023. Penelitian ini menggunakan desain Kausal-Komparatif dengan pendekatan kuantitatif. Analisis data dilakukan dengan menggunakan Regresi Linear Berganda. Data sekunder diperoleh dari laporan keuangan Rumah Sakit Permata Cibubur yang telah diaudit. Populasi berjumlah 13 laporan dengan sampel sejumlah 11 Laporan Tahunan Keuangan yang disajikan dalam Laporan Triwulanan. Teknik pengambilan sampel dilakukan dengan Purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) ada pengaruh negatif signifikan Likuiditas terhadap Profitabilitas, (2) ada pengaruh negatif tidak signifikan Solvabilitas terhadap Profitabilitas, (3) ada pengaruh positif tidak signifikan Aktivitas terhadap Profitabilitas, (4) ada pengaruh positif dan signifikan ketiga variabel independen (Likuiditas, Solvabilitas, dan Aktivitas) secara simultan terhadap Profitabilitas.
Kata kunci: Profitabilitas, Likuiditas, Solvabilitas, Aktivitas
Abstract
Profitability is a key indicator of the operational sustainability of hospitals in the healthcare industry. However, many hospitals in Indonesia, including Permata Cibubur Hospital, experience profitability fluctuations due to financial factors such as Liquidity, Solvency, and Asset Activity. This study aims to examine the effect of the Liquidity, Solvency, and Asset Activity on profitability of Permata Cibubur Hospital during the period 2013–2023. A causal-comparative research design with a quantitative approach was employed. Data analysis was conducted using multiple linear regression. Secondary data were obtained from audited financial statements of Permata Cibubur Hospital. The population consisted of 13 financial reports, with 11 annual financial reports presented in quarterly form selected as the sample using purposive sampling. The findings indicate that (1) Liquidity has a negative and significant effect on Profitability, (2) Solvency has a negative but no significant effect on Profitability,
(3) Asset Activity has a positive but not significant effect on Profitability, and (4) Liquidity, Solvency, and Asset Activity simultaneously have a positive and significant effect on profitability.
Keywords : Profitability, Liquidity, Solvency, Activity Ratio
[email protected]
Abstrak
Profitabilitas merupakan indikator utama keberlanjutan operasional rumah sakit dalam industri layanan kesehatan. Namun, banyak rumah sakit di Indonesia, termasuk Rumah Sakit Permata Cibubur, mengalami fluktuasi Profitabilitas yang disebabkan oleh faktor keuangan seperti Likuiditas, Solvabilitas, dan Aktivitas aset. Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Solvabilitas, dan Aktivitas terhadap Profitabilitas Rumah Sakit Permata Cibubur selama periode 2013–2023. Penelitian ini menggunakan desain Kausal-Komparatif dengan pendekatan kuantitatif. Analisis data dilakukan dengan menggunakan Regresi Linear Berganda. Data sekunder diperoleh dari laporan keuangan Rumah Sakit Permata Cibubur yang telah diaudit. Populasi berjumlah 13 laporan dengan sampel sejumlah 11 Laporan Tahunan Keuangan yang disajikan dalam Laporan Triwulanan. Teknik pengambilan sampel dilakukan dengan Purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) ada pengaruh negatif signifikan Likuiditas terhadap Profitabilitas, (2) ada pengaruh negatif tidak signifikan Solvabilitas terhadap Profitabilitas, (3) ada pengaruh positif tidak signifikan Aktivitas terhadap Profitabilitas, (4) ada pengaruh positif dan signifikan ketiga variabel independen (Likuiditas, Solvabilitas, dan Aktivitas) secara simultan terhadap Profitabilitas.
Kata kunci: Profitabilitas, Likuiditas, Solvabilitas, Aktivitas
Abstract
Profitability is a key indicator of the operational sustainability of hospitals in the healthcare industry. However, many hospitals in Indonesia, including Permata Cibubur Hospital, experience profitability fluctuations due to financial factors such as Liquidity, Solvency, and Asset Activity. This study aims to examine the effect of the Liquidity, Solvency, and Asset Activity on profitability of Permata Cibubur Hospital during the period 2013–2023. A causal-comparative research design with a quantitative approach was employed. Data analysis was conducted using multiple linear regression. Secondary data were obtained from audited financial statements of Permata Cibubur Hospital. The population consisted of 13 financial reports, with 11 annual financial reports presented in quarterly form selected as the sample using purposive sampling. The findings indicate that (1) Liquidity has a negative and significant effect on Profitability, (2) Solvency has a negative but no significant effect on Profitability,
(3) Asset Activity has a positive but not significant effect on Profitability, and (4) Liquidity, Solvency, and Asset Activity simultaneously have a positive and significant effect on profitability.
Keywords : Profitability, Liquidity, Solvency, Activity Ratio