LANNY INDRIANI, . (2025) PENGARUH RASIO LIKUIDITAS, RASIO AKTIVITAS, RASIO SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh rasio likuiditas, rasio aktivitas, rasio solvabilitas, dan ukuran perusahaan terhadap perubahan laba pada perusahaan sektor healthcare yang terdaftar di bursa efek indonesia. Sampel penelitian diperoleh dari data sekunder berupa laporan keuangan perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia selama periode 2022-2024. Berdasarkan hasil analisis dalam penelitian ini, dapat disimpulkan bahwa rasio aktivitas dan rasio solvabilitas memiliki pengaruh signifikan, namun baik rasio likuiditas maupun ukuran perusahaan tidak memiliki pengaruh. Penelitian ini menunjukkan bahwa efektivitas pemanfaatan aset dan struktur pendanaan merupakan faktor yang memengaruhi naik turunnya laba perusahaan sektor healthcare, sementara tingkat likuiditas dan ukuran perusahaan tidak terbukti memberikan kontribusi berarti. Selain itu, jumlah sampel yang hanya mencakup perusahaan sektor healthcare serta periode pengamatan yang terbatas pada tiga tahun, sehingga hasilnya belum dapat digeneralisasikan untuk sektor lain atau jangka waktu yang lebih panjang. ***** This study aims to examine the effect of liquidity ratio, activity ratio, solvency ratio, and company size on changes in earnings in healthcare sector companies listed on the Indonesian stock exchange. The research sample was obtained from secondary data in the form of financial reports of healthcare sector companies listed on the Indonesia Stock Exchange during the period 2022-2024. Based on the results of the analysis in this study, it can be concluded that the activity ratio and solvency ratio have a significant influence, but neither the liquidity ratio nor company size has an influence. This study shows that the effectiveness of asset utilization and funding structure are factors that influence the rise and fall of healthcare sector companies profits, while the level of liquidity and company size is not proven to make a significant contribution. In addition, the number of samples that only include healthcare sector companies and the observation period is limited to three years, so the results cannot be generalized to other sectors or a longer period of time.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Prof. Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, AK, CA ; 2). Muhammad Yusuf S.E., M.M |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Lanny Indriani . |
Date Deposited: | 01 Aug 2025 08:35 |
Last Modified: | 01 Aug 2025 08:35 |
URI: | http://repository.unj.ac.id/id/eprint/57329 |
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