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The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Financial Distress Hou, Amin; Chaniago, Sabaruddin; Kawuri, Sri; Ayuni, Tyus Windi; Anggraini, Dwi Pertiwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4155

Abstract

The banking sector is a key driver of economic growth and financial stability, but it remains exposed to various risks that can lead to financial distress. Early detection using financial ratio analysis is therefore essential to strengthen resilience and protect stakeholder confidence. This study aims to examine the impact of financial ratios on financial distress. This study analyzes the current ratio, debt to equity ratio, and return on assets. The employed study methodology is a quantitative technique utilizing secondary data obtained from financial reports. Data were evaluated by multiple linear regression to ascertain both partial and simultaneous impacts of financial ratios on financial hardship. The findings indicate that current ratio, debt equity ratio, and return on assets significantly influence financial strain to some extent. Concurrent testing indicates that the three independent factors collectively exert a significant impact on financial hardship, with a determination coefficient of 75.9%. These findings affirm that effective management of liquidity, debt composition, and profitability is essential in mitigating the risk of financial distress within the banking industry. Practically, banks should actively manage liquidity, debt, and profitability to prevent financial distress.
Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi di UPT Puskesmas Tanjung Rejo Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Anastasya, Kristina Realita; Chaniago, Sabaruddin; Rizki, Ainur
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.9279

Abstract

This study aims to analyze the influence of compensation and work environment on employee performance with job satisfaction as a mediating variable at the UPT Puskesmas Tanjung Rejo, Percut Sei Tuan District, Deli Serdang Regency. This research is motivated by the importance of employee performance in improving the quality of health services, as well as indications of mismatches in compensation and working conditions that affect employee satisfaction and performance. This study uses a quantitative approach with a survey method. The research sample consisted of 44 respondents determined using the Slovin formula from a population of 78 employees. Data collection was carried out through the distribution of questionnaires, which were then analyzed using multiple linear regression analysis with the help of SPSS version 27. Data testing was conducted through classical assumption tests, t-tests, coefficient of determination tests (R²), and the Sobel test to determine the role of the mediating variable. The results of the study show that compensation and the work environment have a positive and significant effect on employee performance. In addition, compensation and the work environment also have a positive and significant effect on job satisfaction. Job satisfaction is proven to have a positive and significant effect on employee performance and acts as a mediating variable that strengthens the influence of compensation and the work environment on employee performance. This study concludes that providing fair compensation and a conducive work environment can increase job satisfaction, which in turn leads to improved employee performance. The results of this study are expected to serve as a consideration for management in improving the quality of human resources and health services.