Assessment of PT Siloam International Hospitals Tbk's Financial Performance from a Liquidity and Solvency Perspective 2021-2023
Abstract
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.
Downloads
References
Alqam, M. A., Ali, H. Y., & Hamshari, Y. M. (2021), The Relative Importance of Financial Ratios in Making Investment and Credit Decisions in Jordan, International Journal of Financial Research, 12 (2), 284-293. https://doi.org/10.5430/ijfr.v12n2p284
Angelina, M., & Nursasi, E. (2021). Pengaruh penerapan green accounting dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211-224. https://jurnal.sttkd.ac.id/index.php/jmd/article/view/286
Anthony, Robert N. & Govindarajan, Vijay. (2007). Management Control Systems. 12th Edition, London: McGraw-Hill Education.
Aprilia, A., & Soebroto, N. W. (2020). Analisis Pengaruh Rasio Likuiditas, Efisiensi Operasi, dan Rasio Solvabilitas terhadap Kinerja Keuangan pada PT Bank Maybank Indonesia Tbk Periode 2010-2018. Keunis, 8(2), 167-186. http://dx.doi.org/10.32497/keunis.v8i2.2115
Arhinful, R., & Radmehr, M. (2023). The Impact of Financial Leverage on the Financial Performance of the Firms Listed on the Tokyo Stock Exchange. Sage Open, 13(4). https://doi.org/10.1177/21582440231204099
Ass, S. B. (2020). Analisis rasio solvabilitas dan profitabilitas untuk mengukur kinerja Keuangan Pada PT. Mayora Indah Tbk. BRAND Jurnal Ilmiah Manajemen Pemasaran, 2(2), 195-206. https://ejournals.umma.ac.id/index.php/brand/article/view/837
Brigham, E. F., & Houston, J. F. (2011). Fundamentals of Financial Management. Cengage Learning.
Ghenimi, A., Chaibi, H., & Omri, M. A. B. (2017), The effects of liquidity risk and credit risk on bank stability: Evidence from the MENA region, Borsa Istanbul Review, Volume 17, Issue 4, 238-248. https://doi.org/10.1016/j.bir.2017.05.002.
Gitman, L. J., & Zutter, C. J. (2018). Principles of Managerial Finance (14th Edition). Pearson.
Grediani, E., Saputri, E., & Hanifah, H. (2022). Analisis Rasio Solvabilitas, Likuiditas, dan Aktivitas Terhadap Kinerja Keuangan Perusahaan di Sektor Perdagangan yang Terdaftar di BEI Periode 2016-2020. Jurnal Ilmiah Akuntansi dan Keuangan, 11(1), 51-65. https://doi.org/10.32639/jiak.v11i1.62
Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (Abadi, Husnu). CV. Pustaka Ilmu Group Yogyakarta. https://www.researchgate.net/publication/340021548.
Hayes, A., Kindness, D. & Kvilhaug, S. (2024), What Is a Solvency Ratio, and How Is It Calculated? Investopedia.com. Updated June 15, 2024. https://www.investopedia.com/terms/s/solvencyratio.asp#:~:text=A%20solvency%20ratio%20is%20a,measure%20of%20its%20financial%20health.
Kasmir (2019). Analisis laporan keuangan, edisi Revisi cetakan 12. Depok: Rajawali Press.
Kenton, W. & Murry, C. (2024), Financial Performance: Definition, How it Works, and Example, investopedia.com. Updated June 19, 2024. https://www.investopedia.com/terms/f/financialperformance.asp
Kurnia, A. (2024), Data Kondisi dan Ketersediaan Fasilitas Kesehatan di Indonesia, Blogger, 30 October 2024. https://ehealth.co.id/blog/post/data-kondisi-dan-ketersediaan-fasilitas-kesehatan-di-indonesia/?form=MG0AV3
Mardanih, D. & Anggraini, M. D. (2024), Megah dan Mewah, Potret Rumah Sakit Terbengkalai Baru Satu Tahun di Dalamnya Masih Lengkap, Merdeka.com, 18 Desember 2024. https://www.merdeka.com/trending/megah-dan-mewah-potret-rumah-sakit-terbengkalai-baru-satu-tahun-di-dalamnya-masih-lengkap-261278-mvk.html?form=MG0AV3&page=5
Mustika, G., & Apriliani, I. N. (2022). Analisis Rasio Likuiditas Terhadap Kinerja Keuangan PT Garuda Indonesia pada Masa Pandemi (2020). Eco-Iqtishodi: Jurnal Ilmiah Ekonomi Dan Keuangan Syariah, 3(2), 95-104. https://doi.org/10.32670/ecoiqtishodi.v3i2.1052
Nursyamsir, R., Ismail, T., & Ismawati, I. (2023). Management Control System, Innovation Dan Organizational Performance. Owner: Riset dan Jurnal Akuntansi, 7(4), 3481-3493. https://doi.org/10.33395/owner.v7i4.1839
Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada PT. Bank BNI (Persero), TBK. Jurnal Aktiva: Riset Akuntansi dan Keuangan, 4(1), 32-43.
Pristiandaru, D. L. (2024), Jumlah Rumah Sakit di Indonesia Meningkat, tapi Masih Belum Merata, Kompas.com. 18 Maret 2024. https://lestari.kompas.com/read/2024/03/18/140000686/jumlah-rumah-sakit-di-indonesia-meningkat-tapi-masih-belum-merata?form=MG0AV3.
PT Siloam International Hospitals Tbk. (2021). Laporan Tahunan 2021. PT Siloam International Hospitals Tbk. https://mysiloam-api.siloamhospitals.com/public-asset/website-cms/website-cms-16521137796243841.pdf
PT Siloam International Hospitals Tbk. (2022). Laporan Tahunan 2022. PT Siloam International Hospitals Tbk. https://mysiloam-api.siloamhospitals.com/storage-down/laporan-tahunan/laporan-tahunan-17083175849635124.pdf
PT Siloam International Hospitals Tbk. (2023). Laporan Tahunan 2023. PT Siloam International Hospitals Tbk. https://mysiloam-api.siloamhospitals.com/storage-down/file-web-cms/17145342713297775.pdf
Rahmayanti, N. P., & Indiraswari, S. D. (2022). Pengaruh Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Aktivitas Terhadap Pertumbuhan Perusahaan. Al-KALAM: Jurnal Komunikasi, Bisnis dan Manajemen, 9(1), 36-46. http://dx.doi.org/10.31602/al-kalam.v9i1.5525
Ramadhani, A. A., & Pratiwi, D. (2023). Analisis Perbandingan Kinerja Keuangan pada PT Siloam International Hospitals Tbk Sebelum dan Sesudah Adanya Pandemi COVID-19. BALANCING: Accountancy Journal, 3(1), 42-54. https://doi.org/10.53990/balancing.v3i1.153
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2024). Fundamentals of Corporate Finance. Evergreen Release, McGraw-Hill Education.
Sari, T. A. M. & Ainun, M. B. (2024). Financial Resources and Firm Performance. Owner: Riset dan Jurnal Akuntansi, 8(3), 2092-2102. https://doi.org/10.33395/owner.v8i3.2289
Sari, W. (2021). Kinerja Keuangan. Publish Buku Unpri Press ISBN, 1(1). https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/1981
Soleha, A. R. (2022). Analisis laporan keuangan untuk menilai kinerja keuangan pt kimia farma, Tbk. Jurnal Ecodemica, 6(2), 199. https://doi.org/10.31294/eco.v6i2.13047
Wild, J. J., Subramanyam, K. R., & Halsey, R. F. (2014). Financial Statement Analysis (11th Edition). McGraw-Hill Education
Copyright (c) 2024 Kaysha Malinda Sugiarto, Naufal Zaki Rizdiansyah
This work is licensed under a Creative Commons Attribution 4.0 International License.