Pengaruh Current Ratio dan Debt to Equity Ratio pada Return On Assets RS Pertamedika IHC Tahun 2014-2023

Handini, Annisa Aprisila
Humaira
Putri Sesa Lestari An
Septi Sartika Sari

Jurnal Ekonomi dan Akuntansi
Vol. 4 No. 2 (2024): Mizania: Jurnal Ekonomi dan Akuntansi

        This study aimed to assess the impact of liquidity and solvency ratios on profitability at Pertamedika IHC Hospital between 2014 and 2023. The methodology used was multiple linear regression, using secondary data obtained from the hospital's annual reports. The findings of this study indicated that both current ratio and debt to equity ratio (DER) had a significant positive influence on return on assets (ROA). Together, these two ratios could explained 59% of the variation in hospital profitability. However, this study had several limitations, including limited data coverage and a focus on only two financial ratios. Therefore, it was recommended for future research to expand the scope of the study, include additional variables, and apply more sophisticated analytical methods in order to gain a deeper understanding of the factors affecting hospital financial performance.