Sustainable Business Accounting and Management Review

Assessment of PT Siloam International Hospitals Tbk's Financial Performance from a Liquidity and Solvency Perspective 2021-2023

Kaysha Malinda Sugiarto, Naufal Zaki Rizdiansyah — Tue, 31 Dec 2024 05:40:36 +0000

This research aims to measure the financial performance of PT Siloam International Hospitals Tbk in 2021 - 2023. Quantitative methods were chosen as the research methodology in this research. Secondary data used in this research is in the form of the company's annual financial report for 2021 - 2023. Analysis of the annual financial report in this research is seen from the solvency ratio and liquidity ratio in order to measure the company's financial performance, especially the company's ability to pay long-term and short-term liabilities. The annual financial report data used was obtained from the PT Siloam International Hospitals Tbk website, namely www.siloamhospitals.com. The results of the analysis can show whether the company's financial performance is good or bad during a certain period. This research should be able to contribute to understanding financial performance in the health services sector in Indonesia. Thus, the results obtained not only have academic value, but also provide practical benefits for companies and investors in facing complex economic challenges in the future.

The Interplay of Job Satisfaction, Compensation, Organizational Commitment, and Prophetic Leadership in Reducing Turnover Intention

Nadilla Triasih Agustin, Agus Samekto — Mon, 30 Dec 2024 00:00:00 +0000

This research aims to measure the financial performance of PT Siloam International Hospitals In the current era of globalization, many employees are competing fiercely for seats in existing large companies. However, not a few are also willing to leave and move from one company to another for various reasons. The purpose of this study is to examine the negative influence of job satisfaction, compensation, organizational commitment, and prophetic leadership style on turnover intention. The population of this study consists of the employees of PT. Pysil Lasibe Kasanea. The sample was determined using the convenience sampling method, where the sample selection is based on the willingness of volunteers from the population to become respondents. A quantitative method was employed in this study, with data collected through questionnaires. The data analysis technique used Partial Least Squares (PLS) with the WarpPLS 7.0 program.The results of this study indicate that job satisfaction, compensation, organizational commitment, and prophetic leadership style have a significant negative effect on turnover intention. These findings suggest that enhancing job satisfaction, compensation, organizational commitment, and prophetic leadership style can effectively reduce turnover intention, thereby improving employee retention and overall organizational performance.

Intellectual Capital Disclosure: Empirical Evidence of Ownership Structure, Firm Size, and Business Risk

Della Alvirah, Diyah Pujiati — Tue, 31 Dec 2024 00:00:00 +0000

Disclosure of intellectual capital plays a very important role in providing information needed by related parties in the business decision-making process. This study aims to empirically test the factors that influence intellectual capital disclosure. These factors include ownership structure, consisting of institutional ownership, managerial ownership, and government ownership, as well as business risk and company size. The research sample was taken from state-owned companies listed on the IDX in the period 2018-2023. The results of the analysis using multiple linear regression show that institutional ownership and company size have a positive effect on intellectual capital disclosure. On the other hand, managerial ownership, government ownership, and business risk do not show any effect on intellectual capital disclosure. The findings of this study provide important implications for state-owned companies to pay more attention to institutional share ownership and business risk in decision making. Since managers may focus more on short-term interests and financial gains than on disclosing intellectual information. Governments may have different objectives such as economic stability or public policy, which do not necessarily support disclosure of intellectual property information. Companies with high business risks may be more cautious about sharing intellectual information so as not to reveal weaknesses or threats that competitors could rely on.