Analisis Investasi Teknologi Informasi terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan
Abstrak
This research aims to examine the effect of information technology investment on share value, Return On Assets (ROA) and Return On Equity (ROE) in health sector companies on the Indonesia Stock Exchange from 2019 to 2022. A research method based on the philosophy of positivism was used. to research a particular population or sample, data collection using research instruments, quantitative or statistical data analysis, with the aim of testing a predetermined hypothesis. The research results show that information technology investment influences the value of company shares, but has no effect on ROA and ROE. Limitations of this study include the focus on the health sector only and the low variability of the independent variables that can explain the dependent variable, indicating that other factors not investigated in the study also influenced the results by 73.4%. Conclusion, that the independent variables in this study have limitations in explaining the dependent variable.
Keywords: Information Technology Investment, Company Financial Performance, Health Sector
Referensi
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Aldalayeen, B. O. et al. 2013. “Information Technology And Its Impact On The Financial Performance: An Applied Study In Industrial Companies (Mining And Extraction).” European Scientific Journal 7(9): 234–44.
Aziz, Azwar. 2021. “Pemanfaatan Teknologi Informasi Dalam Pengembangan Bisnis Pos Information Technology Utilization in Business Post.” Puslitbang Sumber Daya dan Perangkat Pos dan Informatika 10(1): 35–50. https://bpostel.kominfo.go.id/index.php/bpostel/article/view/100104
Azizah, Nur, and Desy Purwasih. 2023. “Pengaruh Komponen Arus Kas Dan Laba Akuntansi Terhadap Return Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021).” Jurnal Akuntansi 3(2): 699–714. https://revenue.lppmbinabangsa.id/index.php/home/article/view/175
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Brigham, E. F, dan Huston, J.F. 2019. Dasar-Dasar Manajemen Keuangan. Edisi Empa. Jakarta: Salemba Empat. http://jurnal.ugj.ac.id/index.php/jka/article/view/5867
Christy, Marcellina Nadia, and Putu Prima Wulandari. 2018. “Analisis Reaksi Pasar Modal Indonesia Terhadap Pengumuman Making Indonesia 4.0 (Event Study Pada Lima Sub Sektor Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia).” Jurnal Ilmiah Mahasiswa FEB 7(2): 1–26. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5871
Gunawan, Hendra, and Serlyna. 2018. “Impact of Information Technology Investment to Financial Performance.” Journal of Applied Managerial Accounting 2(1): 41–46. https://www.neliti.com/publications/277699/impact-of-information-technology-investment-to-financial-performance-on-banking
Hermin, Hermin, Mulyana Machmud, and Hamida Hasan. 2023. “Pemanfaatan Teknologi Informasi Dalam Pengembangan Bisnis PT Pos Indonesia.” KONSTELASI: Konvergensi Teknologi dan Sistem Informasi 3(1): 208–16. https://ojs.uajy.ac.id/index.php/konstelasi/article/view/7027
Ikhsan, Bakti Maulana, and Rita Wijayanti. 2021. “Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting.” Duconomics Sci-meet (Education & Economics Science Meet) 1(01): 281–95. https://proceeding.unindra.ac.id/index.php/duconomics/article/view/5454
Jogiyanto. 2019. Teori Portofolio Dan Analisis Investasi. Edisi 10. Yogyakarta: BPFE. https://repo.iainbatusangkar.ac.id/xmlui/handle/123456789/25833
Kayfiyati, Hania Anis, and Paulus Th Basuki Hadiprajitno. 2022. “Hubungan Kapabilitas Teknologi Informasi Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 Dan 2019).” Diponegoro Journal of Accounting 11(3): 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/35043
Khasanah, Uswatun, and Titiek Suwarti. 2022. “Analisis Pengaruh DER, ROA, LDR Dan TATO Terhadap Harga Saham Pada Perusahaan Perbankan.” Jurnal Ilmiah Akuntansi Dan Keuangan 4(6): 2649–67. http://journal.ikopin.ac.id/index.php/fairvalue/article/view/1032
Lee, Sang, Matthew Alford, John Cresson, and Lara Gardner. 2018. “The Effects of Information Communication Technology on Stock Market Capitalization: A Panel Data Analysis.” Business and Economic Research 7(1): 261.
Nurul, Shinta, Shynta Anggrainy, and Siska Aprelyani. 2022. “Faktor-Faktor Yang Mempengaruhi Keamanan Sistem Informasi : Keamanan Informasi , Teknologi Informasi Dan Network ( Literature Review Sim ).” Jurnal Ekonomi Manajemen Sistem Informasi (Jemsi) 3(5): 564–73. https://dinastirev.org/JEMSI/article/view/992
Pratama, Wibi Pangestu. 2021. “Rentetan Kasus Dugaan Kebocoran Data Kesehatan Pemerintah.” CNN Indonesia. https://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/27090
Ramadhani, Nur Farida. 2020. “Pengaruh Investasi Teknologi Informasi (Ti) Terhadap Kinerja Keuangan Perusahaan Sektor Perbankan (Studi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2016-2019).” Jurnal Ilmiah Mahasiswa FEB 9(2): 1–25. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7350
Rintho, Rante Rerung. 2018. E-Commerce Menciptakan Daya Saing Melalui Teknologi Informasi. Yogyakarta: Deepublish.
Sanjaya, Surya, and Muhammad Fajri Rizky. 2018. “Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan.” E-Journal UIN 2(2): 277–93. https://core.ac.uk/download/pdf/266977185.pdf
Scniederjans, M.J., J.L. Hamaker, and A.M. Scniederjans. 2010. Information Technology Investment: Decision-Making Methodology. 2nd ed. Singapore: World Scientific Publishing.
Sutabri, Tata. 2019. Analisis Sistem Informasi. Yogyakarta: Andi. http://journal.thamrin.ac.id/index.php/jtik/article/view/1786
Talha, Muhammad, Fei Wang, Darchia Maia, and Goodwin Marra. 2022. “Impact of Information Technology on Accounting and Finance in the Digital Health Sector.” Journal of Commercial Biotechnology 27(2): 184–95. https://www.researchgate.net/publication/362835911_Impact_of_information_technology_on_accounting_and_finance_in_the_digital_health_sector
Tandio, Timothius. 2018. “Pengaruh Pelatihan Pasar Modal, Return, Persepsi Risiko, Gender, Dan Kemajuan Teknologipada Minat Investasi Mahasiswa.” E-Jurnal Akuntansi Universitas Udayana 16(3): 2316–41.
Wijinurtini, Junifa, Puspita Sari, and Rina Trisnawati. 2022. “SNPPM (Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat) Tahun 2022 Spesial Issue Pra-Muktamar Muhammadiyah Ke 48 Pengaruh Roa, Eps, Npm, Sales Growth Terhadap Harga Saham Perusahaan Healthcare Yang Terdaftar Di BEI.” SNPPM (Seminar Nasional Penelitian dan Pengabdian kepada Masyarakat) 2(1): 181–91. https://prosiding.ummetro.ac.id/index.php/snppm/article/view/122
Aldalayeen, B. O. et al. 2013. “Information Technology And Its Impact On The Financial Performance: An Applied Study In Industrial Companies (Mining And Extraction).” European Scientific Journal 7(9): 234–44.
Aziz, Azwar. 2021. “Pemanfaatan Teknologi Informasi Dalam Pengembangan Bisnis Pos Information Technology Utilization in Business Post.” Puslitbang Sumber Daya dan Perangkat Pos dan Informatika 10(1): 35–50. https://bpostel.kominfo.go.id/index.php/bpostel/article/view/100104
Azizah, Nur, and Desy Purwasih. 2023. “Pengaruh Komponen Arus Kas Dan Laba Akuntansi Terhadap Return Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021).” Jurnal Akuntansi 3(2): 699–714. https://revenue.lppmbinabangsa.id/index.php/home/article/view/175
BBC News Indonesia. 2021. “BPJS Kesehatan: Data Ratusan Juta Peserta Diduga Bocor - ‘Otomatis Yang Dirugikan Masyarakat’, Kata Pakar.” BBC News Indonesia. https://digilib.uns.ac.id/dokumen/detail/98760/
Brigham, E. F, dan Huston, J.F. 2019. Dasar-Dasar Manajemen Keuangan. Edisi Empa. Jakarta: Salemba Empat. http://jurnal.ugj.ac.id/index.php/jka/article/view/5867
Christy, Marcellina Nadia, and Putu Prima Wulandari. 2018. “Analisis Reaksi Pasar Modal Indonesia Terhadap Pengumuman Making Indonesia 4.0 (Event Study Pada Lima Sub Sektor Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia).” Jurnal Ilmiah Mahasiswa FEB 7(2): 1–26. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5871
Gunawan, Hendra, and Serlyna. 2018. “Impact of Information Technology Investment to Financial Performance.” Journal of Applied Managerial Accounting 2(1): 41–46. https://www.neliti.com/publications/277699/impact-of-information-technology-investment-to-financial-performance-on-banking
Hermin, Hermin, Mulyana Machmud, and Hamida Hasan. 2023. “Pemanfaatan Teknologi Informasi Dalam Pengembangan Bisnis PT Pos Indonesia.” KONSTELASI: Konvergensi Teknologi dan Sistem Informasi 3(1): 208–16. https://ojs.uajy.ac.id/index.php/konstelasi/article/view/7027
Ikhsan, Bakti Maulana, and Rita Wijayanti. 2021. “Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting.” Duconomics Sci-meet (Education & Economics Science Meet) 1(01): 281–95. https://proceeding.unindra.ac.id/index.php/duconomics/article/view/5454
Jogiyanto. 2019. Teori Portofolio Dan Analisis Investasi. Edisi 10. Yogyakarta: BPFE. https://repo.iainbatusangkar.ac.id/xmlui/handle/123456789/25833
Kayfiyati, Hania Anis, and Paulus Th Basuki Hadiprajitno. 2022. “Hubungan Kapabilitas Teknologi Informasi Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 Dan 2019).” Diponegoro Journal of Accounting 11(3): 1–13. https://ejournal3.undip.ac.id/index.php/accounting/article/view/35043
Khasanah, Uswatun, and Titiek Suwarti. 2022. “Analisis Pengaruh DER, ROA, LDR Dan TATO Terhadap Harga Saham Pada Perusahaan Perbankan.” Jurnal Ilmiah Akuntansi Dan Keuangan 4(6): 2649–67. http://journal.ikopin.ac.id/index.php/fairvalue/article/view/1032
Lee, Sang, Matthew Alford, John Cresson, and Lara Gardner. 2018. “The Effects of Information Communication Technology on Stock Market Capitalization: A Panel Data Analysis.” Business and Economic Research 7(1): 261.
Nurul, Shinta, Shynta Anggrainy, and Siska Aprelyani. 2022. “Faktor-Faktor Yang Mempengaruhi Keamanan Sistem Informasi : Keamanan Informasi , Teknologi Informasi Dan Network ( Literature Review Sim ).” Jurnal Ekonomi Manajemen Sistem Informasi (Jemsi) 3(5): 564–73. https://dinastirev.org/JEMSI/article/view/992
Pratama, Wibi Pangestu. 2021. “Rentetan Kasus Dugaan Kebocoran Data Kesehatan Pemerintah.” CNN Indonesia. https://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/27090
Ramadhani, Nur Farida. 2020. “Pengaruh Investasi Teknologi Informasi (Ti) Terhadap Kinerja Keuangan Perusahaan Sektor Perbankan (Studi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2016-2019).” Jurnal Ilmiah Mahasiswa FEB 9(2): 1–25. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/7350
Rintho, Rante Rerung. 2018. E-Commerce Menciptakan Daya Saing Melalui Teknologi Informasi. Yogyakarta: Deepublish.
Sanjaya, Surya, and Muhammad Fajri Rizky. 2018. “Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan.” E-Journal UIN 2(2): 277–93. https://core.ac.uk/download/pdf/266977185.pdf
Scniederjans, M.J., J.L. Hamaker, and A.M. Scniederjans. 2010. Information Technology Investment: Decision-Making Methodology. 2nd ed. Singapore: World Scientific Publishing.
Sutabri, Tata. 2019. Analisis Sistem Informasi. Yogyakarta: Andi. http://journal.thamrin.ac.id/index.php/jtik/article/view/1786
Talha, Muhammad, Fei Wang, Darchia Maia, and Goodwin Marra. 2022. “Impact of Information Technology on Accounting and Finance in the Digital Health Sector.” Journal of Commercial Biotechnology 27(2): 184–95. https://www.researchgate.net/publication/362835911_Impact_of_information_technology_on_accounting_and_finance_in_the_digital_health_sector
Tandio, Timothius. 2018. “Pengaruh Pelatihan Pasar Modal, Return, Persepsi Risiko, Gender, Dan Kemajuan Teknologipada Minat Investasi Mahasiswa.” E-Jurnal Akuntansi Universitas Udayana 16(3): 2316–41.
Wijinurtini, Junifa, Puspita Sari, and Rina Trisnawati. 2022. “SNPPM (Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat) Tahun 2022 Spesial Issue Pra-Muktamar Muhammadiyah Ke 48 Pengaruh Roa, Eps, Npm, Sales Growth Terhadap Harga Saham Perusahaan Healthcare Yang Terdaftar Di BEI.” SNPPM (Seminar Nasional Penelitian dan Pengabdian kepada Masyarakat) 2(1): 181–91. https://prosiding.ummetro.ac.id/index.php/snppm/article/view/122
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2024-02-13
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