Abstrak Penelitian dilakukan untuk mengetahui Kinerja PT. Kalbe Farma Tbk, dengan menggunakan perspektif Balanced Scorecard yang terdiri atas perspektif Keuangan, perspektif Pelanggan, perspektif Proses Bisnis Internal dan perspektif Pembelajaran dan Pertumbuhan. Metode penelitian yang digunakan yakni pendekatan kwantitatif, dengan menggunakan data sekunder sebagai data penelitian yang diperoleh dari annual report PT Kalbe Farma Tbk, periode 2020 – 2022. Data dianalisis dengan menggunakan Analisis Balanced Scorecard. Berdasarkan hasil analisis, disimpulkan bahwa kinerja PT Kalbe Farma Tbk untuk periode penilaian 2021 – 2022 mengalami peningkatan kinerja dibandingkan dengan periode sebelumnya yakni periode 2020 – 2021. Berdasarkan hasil analisis, secara spesifik, ditemukan secara umum komponen perspektif yang dinilai mengalami penurunan terkecuali komponen keuangan yaitu ROE dan Eficiency Cost yang mengalami peningkatan. Disarankan kepada Manajemen untuk melakukan identifikasi yang lebih mendalam, agar diperoleh nilai kinerja yang lebih baik pada periode penilaian berikutnya. Kata Kunci: Balanced Scorecard, Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal. Perspektif Pembelajaran dan Pertumbuhan
This study was based on the phenomenon which shown that the return on Equity (ROE) of USP KPRI Sejahterah Ministry of Religious Affairs of Luwu Regency, 2007 – 2021 has fluctuated. This study used the Liquidity proxied by the Current Ratio, the Capital Structured proxied by the Debt to Equity Ratio and the Efficiency proxied by the Efficiency Ratio, as the Independent Variable and the Financial Performance proxied by Return on Equity (ROE) as the Dependent Variable. This research was conducted to know the influence of Liquidity, Capital Structure and Efficiency on Financial Performance of USP KPRI Sejahterah Ministry of Religious Affairs of Luwu Regency, 2007–2021. The data this research was Secondary Data of Financial Report from USP KPRI Sejahterah Ministry Religious Affairs of Luwu Regency 2007 – 2021, which has been approved in General Annual Meeting. This research used Multiple Linear Regression Analysis to analize the influence of Independent variable to Dependent variable and using Purposive Sampling Technique in determining the research sample. The result of analysis shown that the Liquidity proxied by Current Ratio partially had a negative did not significant effect on the Financial Performance, the Capital Structure proxied by the Debt to Equity Ratio partially had a positive and significant effect on the Financial Performance and Efficiency of the company proxied by Efficiency Ratio partially had a negative and significant on the Financial Performance. Based on partial analysis, Capital Structure variable was the dominant variable affecting Financial Performance (ROE) KSP KPRI Sejahterah of Ministry Religious Affairs of Luwu Regency..
Aktifitas organisasi bisnis sering diperhadapkan pada kendala pengelolaan keuangan dalam pencapaian tujuan. Penelitian bertujuan mencari faktor yang mempengaruhi kinerja keuangan perusahaan Farmasi yang terdaftar di BEI pada periode 2013 – 2021. Penelitian menggunakan metode Kuantitatif dengan pendekatan Asosiatif. Populasi penelitian mencakup seluruh perusahaan Farmasi yang Listing di BEI pada tahun 2013-2021. Yang menjadi sampel penelitian adalah data rasio indikator keuangan (Likuiditas, Solvabilitas, Aktifitas dan Profitabilitas) yang diambil dari annual report perusahaan Farmasi. Teknik sampling yang digunakan adalah Purposive Sampling. Berdasarkan analisis dan pembahasan, diperoleh hasil penelitian yakni CR, ATO dan DAR, baik secara Parsial maupun Simultan, tidak berpengaruh Signifikan terhadap NPM perusahaan Farmasi.
This study was based on the phenomenon which shown that the return on Equity (ROE) of USP KPRI Sejahterah Ministry of Religious Affairs of Luwu Regency, 2007 – 2021 has fluctuated. This study used the Liquidity proxied by the Current Ratio, the Capital Structured proxied by the Debt toEquity Ratio and the Efficiency proxied by the Efficiency Ratio, as the Independent Variable and the Financial Performance proxied by Return on Equity (ROE) as the Dependent Variable. This research was conducted to know the influence of Liquidity, Capital Structure and Efficiency on Financial Performance of USP KPRI Sejahterah Ministry of Religious Affairs of Luwu Regency, 2007 – 2021. The data this research was Secondary Data of Financial Report from USP KPRI Sejahterah Ministry Religious Affairs of Luwu Regency 2007 – 2021, which has been approved in General Annual Meeting. This research used Multiple Linear Regression Analysis to analize the influence of Independent variable to Dependent variable and using Purposive Sampling Technique in determining the research sample. The result of analysis shown that the Liquidity proxied by Current Ratio partially had a negative did not significant effect on the Financial Performance, the Capital Structure proxied by the Deb to Equity Ratio partially had a positive and significant effect on the Financial Performance and Efficiency of the company proxied by Efficiency Ratio partially had a negative and significant on the Financial Performance. Based on partial analysis, Capital Structure variable was the dominant variable affecting Financial Performance (ROE) KSP KPRI Sejahterah of Ministry Religious Affairs of Luwu Regency.
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