KINERJA KEUANGAN EMITEN RUMAH SAKIT PASCAPANDEMI: PERAN PERTUMBUHAN PENDAPATAN DAN MANAJEMEN MODAL KERJA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023–2025

Authors

  • Fawwaz Lutfi Mahri STIE Isti Ekatana Upaweda Yogyakarta Author
  • Nerys Lourensius L Tarigan STIE Isti Ekatana Upaweda Yogyakarta Author
  • Saidin Ali STIE Isti Ekatana Upaweda Yogyakarta Author

Abstract

This study examines the effect of revenue growth and working capital management on the financial performance of hospital companies listed on the Indonesia Stock Exchange during 2023–2025. An explanatory quantitative approach was employed using secondary data from annual financial statements. Purposive sampling resulted in 11 companies, yielding 33 observations. Panel data regression analysis was conducted using the Random Effect Model in EViews 14. The findings reveal that revenue growth and working capital management have a positive and significant effect on financial performance, measured by Return on Assets (ROA). The model demonstrates moderate explanatory power, with an Adjusted R-squared of 44.08%.

Keywords: revenue growth; working capital management; financial performance; ROA; hospital issuers

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Published

2026-07-08

Issue

Vol. 23 No. 1 (2026)

Section

Articles

How to Cite

KINERJA KEUANGAN EMITEN RUMAH SAKIT PASCAPANDEMI: PERAN PERTUMBUHAN PENDAPATAN DAN MANAJEMEN MODAL KERJA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023–2025. (2026). Jurnal Optimal, 23(1), 17-34. https://jurnal.stieieu.ac.id/index.php/opt/article/view/192