Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Siloam International Hospitals Tbk Periode 2020-2023

Aurelle Latisha Hardana; Dalizanolo Hulu

doi:10.61132/rimba.v3i3.1929

Authors

Aurelle Latisha Hardana Universitas Pembangunan Jaya
Dalizanolo Hulu Universitas Pembangunan Jaya

DOI:

https://doi.org/10.61132/rimba.v3i3.1929

Keywords:

Financial Performance, Financial Ratios, Financial Statement Analysis, Hospital Industry, PT Siloam International Hospitals Tbk

Abstract

This study aims to analyze the financial performance of PT Siloam International Hospitals Tbk during the period 2020–2023 using a financial ratio approach. The method employed is a descriptive quantitative analysis of liquidity ratios, capital structure and solvency, return on investment, operational performance, asset utilization, and market size. The results of this study indicate that the company's capital structure and solvency, return on investment, operational performance, and asset utilization ratios are in the very good category, while the liquidity and market size ratios are considered fairly good but not yet optimal. Overall, PT Siloam International Hospitals Tbk demonstrates solid, efficient, and sustainable financial performance, making it a commendable example of financial management excellence in the private hospital sector in Indonesia in the post-pandemic era.

Downloads

Download data is not yet available.

References

Atul, U. N., Sari, Y. N. I., & Lestari, Y. J. (2022). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi TSM, 2(3), 89–96. https://doi.org/10.34208/ejatsm.v2i3.1396

Aurorita, B. S., Nugroho, M. R. A., Setiawan, R. A. F. P., Syifa, W. A., & Yulaeli, T. (2023). Pengaruh Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Perputaran Kas terhadap Likuiditas Perusahaan. (Literature Review Manajamen Keuangan ). SAMMAJIVA : Jurnal Penelitian Bisnis Dan Manajemen, 1(3), 235–250. https://doi.org/10.47861/sammajiva.v1i2.368

Corporate Finance Institute. (n.d.). Earnings Yield. https://corporatefinanceinstitute.com/resources/valuation/earnings-yield/

Delpania, Fitriano, Y., & Hidayah, N. R. (2023). Pengaruh ROA, EPS, Dan DER Terhadap Return Saham (Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 559–570. https://doi.org/10.37676/ekombis.v11i1.3217

Dharma, B., Atila, C. W., & Nasution, A. D. (2022). Mengapa PBV ( Price Book Value ) Penting Dalam Penilaian Saham (Perusahaan Farmasi Yang Terdaftar di BEI periode 2021). Jurnal Manajemen Dan Ekonomi Kreatif, 1(1), 80–89. https://doi.org/10.59024/jumek.v1i1.32

Faahtiah, S., Nurul Rahmatia, N., & Huda, N. (2024). Analisis Pengaruh ROCE Dan ROE Terhadap Dividend Yield (Studi Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di BEI). Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, Dan Manajemen (Baashima), 2(2), 113–126.

Faizhal, A., & Siregar, M. E. S. (2024). Analysis of Financial Statements To Measure the Financial Performance of PT. Siloam International Hospitals TBK. SSRN, 1–14.

Farah, I., Amin, C., & Pramudianto, P. (2021). The Effect of Debt To Asset Ratio, Long Term Debt To Equity Ratio and Time Interest Earned Ratio on Profitability. Bina Bangsa International Journal of Business and Management, 1(1), 68–78. https://doi.org/10.46306/bbijbm.v1i1.8

Febyola, S. (2023). Analisis rasio arus kas pada perusahaan healthcare yang terdaftar pada bei. Institut Teknologi dan Bisnis Palcomtech.

Fuad, H., & Soewondo, P. (2025). Analisis Kinerja Keuangan Rumah Sakit TBK di Indonesia Studi Kasus Pada PT. Siloam International Hospitals TBK. Syntax Literate: Jurnal Ilmiah Indonesia, 10(1), 39–53.

Hamad, S. (2024). The Average Collection Period , The Inventory Turnover Period , and The Average Inventory Period : Statistical Relations and Interpretation. 62–74. https://doi.org/10.19044/esipreprint.11.2024.p62

Hascarjani, H. R., Tirta, Y., Swari, W., & Lumbantobing, L. R. (2025). Jurnal Ilmu Ekonomi dan Bisnis Analisis Kinerja Keuangan Siloam Internasional Hospital ( Menggunakan. 3(1), 01–10.

Hermawan, H., & Hadrillah, T. (2023). Pengaruh Gross Profit Margin Operating Profit Margin Net Profit Margin Terhadap Harga Saham. 4(1), 1134–1143.

Iliemena, R. O., Amedu, M. J. A., & Uagbale-Ekatah, R. E. (2022). Empirical examination of sustainability reporting, return on capital employed and gross profit margin. European Journal of Sustainable Development Research, 7(1), em0204. https://doi.org/10.29333/ejosdr/12539

Indriasari, D., Widodo, E., & Widuri, T. (2023). Pengaruh LTDER, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan. 1(1), 22–37.

Istianah, Haliah, & Andi, K. (2023). Operating Cash Flow Analysis as a Financial Performance Measurement Tool. Formosa Journal of Multidisciplinary Research, 2(10), 1645–1654. https://doi.org/10.55927/fjmr.v2i10.6329

Lase, L. P. D., Telaumbanua, A., & Harefa, A. R. (2022). Analisis Kinerja Keuangan Dengan Pendekatan Rasio Profitabilitas. Jurnal Akuntansi, Manajemen, Dan Ekonomi (JAMANE), 1(2), 254–260.

Meliana, T. F., Septiana, A., & Dawam, A. (2022). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pt. Kimia Farma (Persero) Tbk Periode 2018-2020. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(2), 718–727.

Prayogi, A. (2021). Rasio Pasar sebagai Faktor Prediktif dalam Pengembalian Investasi. Journal of Economic, Management, Accounting and Technology, 4(2), 149–159. https://doi.org/10.32500/jematech.v4i2.1669

Putri, S. W., Pratiwi, D., Mulyawati, S., Tuku, M., & Hendayana, Y. (2024). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pt Siloam International Hospitals Tbk Periode 2021-2022. SENTRI: Jurnal Riset Ilmiah, 3(1), 213–220. https://doi.org/10.55681/sentri.v3i1.2156

Rahmawati, L., & Sembiring, E. E. (2022). Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19. Indonesian Accounting Literacy Journal, 2(3), 589–600. https://doi.org/10.35313/ialj.v2i3.3985

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/bjpsa.v3i1.259

Sari, F. R., Amalina, N., Dini, I. F., Nadhif, I. F., & Ekovindarani, N. V. (2024). Rasio Profitabilitas Rumah Sakit Siloam Tahun 2021 – 2022. Jurnal Ilmu Ekonomi, Manajemen Dan Bisnis, 2(2), 78–84. https://doi.org/10.30787/jiembi.v2i2.1571

Sari, P. A., & Hidayat, I. (2022). Analisis Laporan Keuangan. In CV Eureka Media Aksara.

Subramanyam, K. R. (2016). Financial Statement Analysis.

Sugiarto, K. M., & Rizdiansyah, N. Z. (2024). Assessment of PT Siloam International Hospitals Tbk’s Financial Performance from a Liquidity and Solvency Perspective 2021-2023. Sustainable Business Accounting and Management Review, 6(4), 1–8.

Sustiyatik, E., & Jauhari, T. (2021). Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Kesehatan di Bursa Efek Indonesia. Jurnal Aplikasi Pelayaran Dan Kepelabuhanan, 12(1), 56–69. https://doi.org/10.30649/japk.v12i1.79

Yaqin, M. A., & Imamah, N. (2021). Analisis Faktor Penentu Price Earnings Ratio: Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Administrasi Bisnis, 15(2), 24–39. https://doi.org/10.21776/ub.profit.2021.015.02.3