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PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ALTMAN PADA RUMAH SAKIT ADVENT BANDAR LAMPUNG

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ABSTRACT EFFECT OF FINANCIAL RATIOS ON FTNANCIAL PERFORMANCE AT BANDAR LAMPUNG ADVENTIST HOSPITALS By Erik Maradona Siahaan NIM: 1034008 Financial ratios are important factors in knowing a company's financial performance. ln this case discussed the effect of financial ratios for the financial performance of Bandar Lampung Adventist Hospital. Which are at issue is whether financial ratios (in Altman method) significantly influence the financial performance on Bandar Lampung Adventist Hospital. The method used to prove whether the financial ratios aflect the financial performance of the linear regression method. And tested with the rtest (partial) and F-test (simultaneous). The results of this study indicate that the variable lrquidity ratio (ratio rvorking capital to total assets), ratio profitability (ratio of retained earnings to total assets), profitability ratios (ratio earnings before interest and taxes to total assets), solvency ratio (ratio of equity value of book value of total debt) and the activity ratio (ratio of sales to total assets) affect the financial performance contained in Bandar Lampung Adventist Hospital. Keyrwords: Liquidity ratios, Profitability Ratios, Solvency Ratios. Actiritl llatios Financial Performance and Altman method.