Pengaruh Net Profit Margin, Return On Assets dan Total Asset Turnover terhadap Ukuran Perusahaan pada Sektor Healthcare yang Terdaftar di BEI Periode 2021–2023
DOI:
https://doi.org/10.69718/ijesm.v3i3.503Keywords:
Net Profit Margin, Return on Assets, Total Asset Turnover, Ukuran Perusahaan, Sektor HealthcareAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Net Profit Margin (NPM), Return on Assets (ROA), dan Total Asset Turnover (TATO) terhadap ukuran perusahaan pada sektor Healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Ukuran perusahaan dalam penelitian ini diukur menggunakan logaritma natural total aset (Ln Total Aset). Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan data panel, serta menggunakan model regresi Random Effect (REM) data kemudian dianalisis menggunakan alat statistic Eviews. Sampel penelitian terdiri dari 20 perusahaan dengan total 60 observasi. Hasil analisis menunjukkan bahwa secara parsial, NPM, ROA, dan TATO berpengaruh positif dan signifikan terhadap ukuran perusahaan. Secara simultan, ketiga variabel independen juga terbukti memiliki pengaruh signifikan terhadap ukuran perusahaan. Nilai R-squared sebesar 0,9947 menunjukkan bahwa 99,47% variasi ukuran perusahaan dapat dijelaskan oleh NPM, ROA, dan TATO. Penelitian ini mengindikasikan bahwa kinerja keuangan, khususnya profitabilitas dan efektivitas penggunaan aset, memainkan peran penting dalam pertumbuhan perusahaan sektor kesehatan.References
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