Impact Of Efficiency and Productivity on EBITDA Margin
1Sunardi, 2Yulian Sahri, 3Hari wahyudi,4YCristian R
1,2,3,4Faculty of Economics and Business, University of Mataram
https://doi.org/10.47191/jefms/v8-i4-33ABSTRACT:
Research Objectives, explore the impact of operational efficiency and operational productivity on EBITDA Margin, and examine the comparison of each variable during and after the pandemic. Research methodology, the study used secondary data, data sources from the Annual Reports of healthcare sector companies listed on the Indonesia Stock Exchange in 2020-2023. The results of the study showed that efficiency had a positive and significant effect on EBITDA Margin, then productivity did not affect EBITDA Margin. While the profit margin, asset turnover and EBITDA Margin variables during the pandemic were better than after the pandemic. While the cost recovery rate and receivables turnover variables after the pandemic were better than during the pandemic. Conclusion, to create a high EBITDA Margin, efficiency must be increased, while with the targeted EBITDA Margin the company can determine high productivity. Generally, the performance of healthcare sector companies during the pandemic is better. Suggestions, further researchers can research efforts to increase EBITDA Margin.
KEYWORDS:
Profit Margin; Cost Recovery Rate; Asset Turnover; Receivable Turnover; EBITDA Margin.
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