The Effect Of Financial Ratios On Changes In Net Income In The Health Sub-Sector In IDX
Keywords:
Financial Ratio, Net Profit Change, Health Sub-SectorAbstract
Profit changes are economic increases that occur during the accounting period and result in an increase in equity that is not a consequence of capital investment. These increases are in the form of forces, activities, and liabilities. This investigation proposes to investigate and evaluate the impact of liquidity, solvency, activity, and profitability on fluctuations in net income. This research was conducted at health sub-sector companies listed on the IDX in 2018-2022. Out of a total of 28 firms, 19 were used as samples for this study. This study found no statistically significant relationship between partial solvency and changes in net income. Changes in net income are significantly affected by liquidity, activity, and profitability, on the other hand. Alterations to net income are greatly influenced by the interplay of liquidity, solvency, activity, and profitability. The following ratios and statistics should be considered for future research: debt-to-equity, times interest-earned, gross profit margin, profit margin, return on equity, return on sales, return on capital employed, return on investment, and receivables turnover, inventory turnover, accounts payable, turnover, return on investment, and quick ratio.
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