ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KESEHATAN (RUMAH SAKIT)

Abstract

This research aims to analyze financial ratios to assess financial performance in health sector companies (hospitals) listed on the Indonesia Stock Exchange in 2013-2017. The data analysis technique used is quantitative methods. The results of this research are based on liquidity ratios which include Current Ratio and Quick Ratio, solvency ratios which include Debt to Asset Ratio and Debt to Equity Ratio, Fixed Assets Turn Over and Total Assets Turn Over activity ratios, profitability ratios which include Return On Investment and Return On Equity, namely PT. Mitra Keluarga Karyasehat Tbk shows that the financial condition is quite good, PT. Onix Capital Tbk shows unfavorable financial performance conditions, PT. Prodia Widyahusada Tbk shows unfavorable financial performance conditions, PT. Sarana Meditama Metropolitan Tbk shows the condition of financial performance that is not good, PT. Siloam International Hospitals Tbk shows a fairly good financial performance condition, PT. Sejahteraraya Anugrahjaya Tbk shows good financial performance conditions. With these results, it turns out that there are many companies whose financial performance results are not good. So that the analysis uses a comparison of industry averages of bad results to be better, then using industry averages is recommended.
Keywords: liquidity ratio, solvability ratio, activity ratio, profitability ratio, financial performance.