Dinamika Akuntansi Keuangan dan Perbankan
Vol 13 No 1 (2024): Vol. 13 No. 1 2024

DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022

Nurani, Bulan Karima (Unknown)
Rahmatika, Ulya (Unknown)
Jayanti, Fitri Dwi (Unknown)



Article Info

Publish Date
10 Sep 2024

Abstract

The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.

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Journal Info

Abbrev

fe9

Publisher

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...