Muspa, Muspa
Patria Artha University

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Analisis Implementasi Pengelolaan Keuangan Badan Layanan Umum Rumah Sakit Umum RSUP Dr. Wahidin Sudirohsodo Makassar Qaiman, Bahar; Muspa, Muspa; Arman, Agus
Patria Artha Management Journal Vol 2, No 1 (2018): Patria Artha Management journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/pamj.v2i1.106

Abstract

ABSTRACT This Analysis of Financial Management Implementation of Public Service Agency ofRSUP Dr. General Hospital. Wahidin Sudirohusodo Makassar. The purpose of this studywas to find out about the implementation of financial management of the Central PublicService Agency that has been implemented by the General Hospital Center Dr. WahidinSudirohusodo Makassar and its impact on the performance of hospital services. Thisresearch uses descriptive approach. The method of analysis to be used by the authors inthis study is the method of quantitative analysis that is using the analysis of FinancialRatios based on Regulation of the Director General of Treasury Number: Per-34 / PB /2014. The results of the analysis show the financial condition of Dr. WahidinSudirohusodo Makassar during the year 2013-2016 is quite good, based on Regulation ofDirector General of Treasury Number: PER-34 / PB / 2014. Dr. Wahidin SudirohusodoMakassar, which has an overall financial ratios and revenues of BLU, is 79% with arating of financial performance classified as "healthy enough"      
KINERJA KEUANGAN DAN UMUR PERUSAHAAN SEBAGAI FAKTOR PENENTU TINGKAT UNDERPRICING PERUSAHAAN NON KEUANGAN YANG MELAKUKAN INITIAL PUBLIC OFFERING Muspa, Muspa
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 1 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

This study aims to analyze the Influence of Financial Performance and the age of the company against the level of underpricing in non-financial companies that conduct Initial Public Offering. The samples used in this study amounted to 44 non-financial companies experiencing underpricing. The method of analysis used in this study is multiple regression analysis with the help of SPSS version 20.0. The observation period is 3 years from 2012 to 2014. The results of this study indicate that the Return on Equity positive and not significant, Debt to Equity Ratio and age of the company have a negative and not significant. While simultaneously, the variable Return On Equity, Debt to Equity Ratio, and age of the company together have no significant effect . The influence of Return On Equity, Debt to Equity Ratio and firm age to the underpricing variable is 5.80% and the rest is influenced by other factors not studied in this research as 94,20%.