The Impact Of Dar, Der, Fato, And Tato On Roa In Companies Listed On Idx Health Subsector

Abstract

This research was conducted because it saw the phenomenon and problem of an increase in profits in health sector companies when the co-19 pandemic occurred, and a decrease in profits when the co-19 pandemic receded (endemic) with the aim of analyzing and knowing how the impact of DAR, DER, FATO, and TATO affects ROA before, during, and after the co-19 pandemic occurred in health sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Quantitative methods were used in this study. This study also involved 30 companies as a population, and 14 of them were taken as samples using purposive sampling technique. The analysis method used in this research is the Classical Assumption Test method, Multiple Linear Regression Analysis, Coefficient of Determination Analysis (R2). The data processing was carried out using SPSS version 23. The results of hypothesis testing research, namely, partial tests show that DAR, DER, and FATO have no effect and are not significant to ROA and TATO has a positive and significant effect on ROA. While the simultaneous test shows that DAR, DER, FATO, and TATO together have a significant effect on ROA.