Influence Aspects of Audited Financial Statements, Administration Aspects, and Company Operational Aspects to Company Health Level

Abstract

The purpose of this study was to determine the influence aspects of audited financial statements, administration aspects, and company operational aspects to company health level and the test results partially indicate that both financial aspects, operational aspects, and administrative aspects have a positive impact on corporate health. This research discusses how the company's health was reflected from financial aspects: return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection period, inventory turnover, total asset turnover (TATO) and total SE to assets. Results show that if the financial and administration aspects increase, then the health of the company will increase. The operational aspects have a positive and significant influence on the health of the company.