Pengaruh Leverage, Tangibilitas, Perputaran Kas, Perputaran Piutang Dan Ukuran Perusahaan Terhadap Profitabilitas
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Abstract
Penelitian ini ditujukan untuk mengkaji pengaruh leverage, tangibilitas, perputaran kas, perputaran piutang dan ukuran perusahaan pada profitabilitas perusahaan di sektor healthcare yang terdaftar pada BEI rentang waktu 2022–2024. Penelitian ini menerapkan pendekatan kuantitatif dengan metode kausalitas dan data sekunder berupa laporan finansial perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling oleh karena itu, sampel penelitian terdiri dari 18 perusahaan dengan total 54 observasi. Analisis data memakai regresi data panel model Fixed Effect Model (FEM). Hasil penelitian ini menunjukkan bahwasannya secara parsial perputaran piutang berpengaruh positif dan signifikan pada profitabilitas. Sementara itu, leverage, tangibilitas, perputaran kas dan ukuran perusahaan tidak memiliki pengaruh yang signifikan kepada profitabilitas. Hasil penelitian ini menunjukkan bahwa efisiensi dalam pengelolaan piutang merupakan faktor penting dalam meningkatkan profitabilitas perusahaan sektor healthcare. Penelitian ini diharapkan mampu menjadi referensi bagi manajemen perusahaan sebagai dasar dalam menetapkan kebijakan keuangan serta bagi investor dalam mengevaluasi kinerja perusahaan.
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