Multiple Regression Analysis Model Research Articles

Effect of Healthcare Service Quality and Price on Patient Satisfaction

Healthcare services is a place that is needed by all levels of society. Good service will influence patient satisfaction. Patient satisfaction in health services is very important to pay attention to because it can describe the quality of service at the health service location. Knowing patient satisfaction is very useful for the relevant agencies in order to evaluate programs that are being implemented and to find which parts need improvement. This study aims to analyze the influence of service quality and price on patient satisfaction at Kartika Husada Jatiasih Hospital. This type of research is a survey. The analytical method used in this research uses linear and multiple regression analysis models. The research results show that service quality has a positive and significant effect on patient satisfaction at Kartika Husada Jatiasih Hospital. Price has a positive and significant effect on patient satisfaction at Kartika Husada Jatiasih Hospital. Service quality and price have a positive and significant effect on patient satisfaction at Kartika Husada Jatiasih Hospital. Managerial implications include holding regular training for all hospital staff and implementing an effective feedback system to get input from patients about the quality of service

Application of ultrasound-guided single femoral triangle and adductor canal block in arthroscopic knee surgery: a prospective, double-blind, randomized clinical study

PurposeTo compare the difference in analgesic effect between femoral triangle block (FTB) and adductor canal block (ACB) during arthroscopic knee surgery.MethodsPatients who underwent arthroscopic knee surgery were randomized preoperatively to FTB group or ACB group. For each group, 20 mL of 0.1% ropivacaine was injected. Primary outcomes: The numeric rating score (NRS) at 12 h after surgery at rest and during movement. Secondary outcome: (1) The NRS at post anesthesia care unit (PACU) and 2, 24 h after surgery at rest and during movement; (2) The quadriceps muscle strength at PACU and 2, 12, 24 h after surgery; (3) Consumption of Rescue analgesia; (4) Incidence of adverse reactions.ResultsThe NRS at 12 h after surgery at rest and during movement of ACB group were higher than FTB group. Among secondary outcomes, the NRS at PACU at rest and during movement, 2 h after surgery during movement of FTB group lower than ACB group; the quadriceps muscle strength at 2 h after surgery of FTB group stronger than ACB group. After multiple linear regression model analysis, the data showed additional statistically significant reduction NRS at 24 h after surgery at rest (0.757, p = 0.037) in FTB group. Other outcomes were similar between two groups.ConclusionsThe FTB appears to provide superior pain control after knee arthroscopy than ACB, the FTB is superior to the ACB in quadriceps muscle strength at 2 h after surgery.Trial registrationThe trial was registered in the Chinese Clinical Trial Registry (ChiCTR2300068765). Registration date: 28/02/2023.

Investment Decisions of the Individual Investors in the Capital Market of Bangladesh

Investment decisions of the individual investors in the capital market are influenced by various factors. Main objective of this study is to find out the influences of the factors on investment decisions of individual investors in the capital market in Bangladesh. A highly structured questionnaire has been used to collect primary data from 384 individual investors who are traded in the Dhaka Stock Exchange (DSE). The study respondents have been selected at a simple random method. Analysis of variance (ANOVA), multiple regression model, graphs, charts and tabular analysis have been used to analyze collected data and to test hypotheses of the study. The results showed that EPS has positive influence (β=0.0682, t=1.2439 and p=0.2143, test of hypothesis 2) on investment decisions and rank of EPS is 4 with mean score of 3.8099 and S.D=0.5087 (table 3). It has also found that dividend has positive relationship (β=0.0590, t=1.1054 and p=0.2697, test of hypothesis 3) with investment decisions and dividend is ranked 6 with mean score of 3.5755 and S.D=0.5593 (table 3). Accordingly, P/E ratio has a negative influence (β =-0.0069, t=-0.1341 and p=0.8934) on investment decisions of the individual investors. Therefore, this study will be very helpful to the individual investors to make correct investment decisions by analysing EPS, dividend trends and P/E ratio of the company.

Measuring the Impact of Value-Added Tax Cuts on Consumers in Vietnam

This study aims to explore how temporary changes in VAT rates affect consumer perception and behavior in Vietnam. The research is conducted based on self-administered questionnaires collected from residents of Vietnam. The snowball sampling technique was utilized to gather the data set during 2023. A questionnaire was prepared and evenly distributed among three main subjects from three different sectors and with income levels in three groups: low; medium; and high, respectively: (1) Workers from the manufacturing and industrial sector; (2) Lecturers from the education and training sector; (3) Managers from the finance and banking sector. A total of 513 usable questionnaires were analyzed. This paper employs the multiple regression analysis model (OLS) to test the study hypothesis. Analysis results reveal that the reduction of VAT in Vietnam from 10% to 8% has significantly impacted consumer behavior, where consumer products within the daily and durable goods categories are anticipated to grow, however, expenditure on entertainment products or services tends to decrease. Additionally, reasons leading to changes in consumer behavior were also discussed in the study. The findings of this paper will offer insightful perspectives for policymakers in formulating future VAT policies, especially considering the items that significantly influence changes in consumer purchasing power following VAT changes.

THE EFFECT OF GCG MECHANISM AND CSR ON FINANCIAL PERFORMANCE

This study aims to determine and examine The Effect of independent commissioners, managerial ownership, audit committees, and corporate social responsibility on financial performance both partially and simultaneously (together) in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange Period 2017-2021. The data analysis technique in this research is descriptive and verification. Testing the hypothesis using a multiple linear regression analysis model. The study results show that some GCG components affect financial performance, and others do not. The independent board of commissioners and audit committee do not affect ROA. Managerial ownership and CSR affect ROA. Then the independent board of commissioners also does not affect EPS. Managerial ownership, audit committee, and CSR affect EPS. Together the independent board of commissioners, managerial ownership, audit committee, and, CSR affect ROA and EPS in textile and garment sub-sector companies for the 2017-2021 period.

PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Sub sektor Farmasi Periode 2017-2021)

This study intends to investigate how financial distress and leverage affect managing profitability. The populationof this study includes all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period, the sample was determined by purposive sampling, namely 8 companies. The data collectiontechnique uses documentation techniques, namely collecting financial reports for the pharmaceutical sub-sectorin the 2017-2021 period. This research method uses quantitative methods with descriptive and verification dataanalysis techniques and hypothesis testing using multiple linear regression analysis models. The results show thatthe coefficient of determination (R Square) indicates that financial distress and leverage impact earningsmanagement by 20.2%, whereas other factors not included in this study influence the remaining factors. Partialhypothesis testing shows that financial distress has no effect on earnings management while leverage has asignificant effect on earnings management. Simultaneously financial distress and leverage have a significant effecton earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period.

Analysis of The Influence Between Mining, Agriculture and Processed Product Exports on Indonesia's Sales Development in International Trade in the Time Frame 2019-2022

Exports are one of the international trade activities that provide benefits to Indonesia, including capital transactions, employment, and foreign exchange reserves. There are 2 types of exports, namely oil and gas and non-oil and gas exports. The value of non-oil and gas exports tends to be higher than oil and gas exports. So this research focuses on three non-oil and gas sectors, which consist of mining, agriculture, and processing industry (processed products). The purpose of this study is to determine the effect of mining, agriculture, and processed product exports on Indonesia's sales in international trade in the 2019-2022 timeframe. This research uses a quantitative approach, and a multiple linear regression analysis model with the IBM SPSS 22 application. The research data comes from the Central Bureau of Statistics, the Ministry of Trade, and related agencies. The variables used include 3 independent variables and 1 dependent variable. The independent variables are mining exports (X1) with the commodities used are coal, copper, lignite, iron and steel, agricultural exports (X2), and exports of processed products (X3), and Indonesia's sales as the dependent variable (Y). Based on the results of the study, partially shows that mining exports, and processed products have a significant positive effect on Indonesian sales. While agricultural exports (X2) have no effect on Indonesian sales (Y).

The Influence of Loyalty, Performance Evaluation, Motivation and Work Experience On Position Promotion At Pt Inet Global Indo

The purpose of this research is to find out how Loyalty, Performance Evaluation, Motivation and Work Experience influence position promotion at PT. Internet Global Indo. This research uses a quantitative approach with a multiple linear regression analysis model. The population of this study are permanent employees who work at PT. Inet Global Indo, numbering 35 people. The sampling technique used was a saturated sampling technique, with a sample size of 35 respondents. The data collected is primary data, obtained through a survey method using a questionnaire. The research results show that both Loyalty, Performance Evaluation, Motivation and Work Experience partially or simultaneously have a positive and significant influence on job promotion at PT. Internet Global Indo.

UKURAN PERUSAHAAN MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE

This study aims to examine the effect of capital intensity, real earnings management and political connections on tax avoidance with company size as a moderating variable. This study uses a population of property and real estate sector companies listed on the Indonesia Stock Exchange. The data in this study are secondary data obtained from the company's annual financial statements in 2020 - 2022. The sampling method uses purposive sampling technique, the population that will be used as a research sample is a population that meets certain criteria. The sample of companies that met the research criteria was 28 companies. The outlier data is 10 financial statement data. This study uses multiple linear regression analysis models and Moderated Regression Analysis (MRA) analysis with the SPSS version 25 program. The results showed that capital intensity and political connections have a negative effect on tax avoidance. While real earnings management has a positive effect on tax avoidance. Company size cannot weaken the influence of capital intensity, real earnings management and political connections on tax avoidance.

Pengaruh kemampuan diri dan kesiapan untuk berubah terhadap kinerja Karyawan Monahara Center of Borobudur Study Kabupaten Magelang

This study aims to examine the effect of self-ability and readiness to change on work motivation and employee performance, examine the effect of work motivation on employee performance, and examine the stronger influence between self-ability and readiness to change on performance if mediated by work motivation. The research sample was 127 employees of Manohara Center of Borobudur Study in Magelang District. The statistical analysis tool used in this study is the Multiple Linear Regression Analysis and Path Analysis model. Based on the results of the study using Multiple Linear Regression Analysis and path analysis (Path Analysis) shows the results between that self-ability and readiness to change have a significant effect on employee work motivation, self-ability has a significant influence on employee performance, while readiness to change does not have a significant effect on performance, work motivation has a significant influence on employee performance.

Stock Price Synchronicity And Institutional Ownership: The Role Of Sustainability Reporting, Political Connection, And Leverage

This research study is aimed to evaluate how institutional ownership affects the degree of correlation among stock prices, as well as the influence of sustainability reporting, political connections, and leverage. The study takes sample data from companies that were on the LQ45 index at the end of the year, or December 31, for the years 2019–2022 using purposive sampling method. Hypothesis testing uses a multiple linear regression analysis model in the form of a moderated regression analysis (MRA) to test moderator variables. The findings indicated that leverage has negative effect on stock price synchronicity, while neither sustainability reporting nor political connections influenced stock price synchronicity. Institutional ownership as a moderating variable is able to strengthen the negative influence of leverage on stock price synchronicity, On the other hand, the presence of institutional ownership does not have an ability to impact the correlation between sustainability reporting and political relationships on stock price synchronicity

How Does Financial Instability in Lebanon Affect Purchasing Power? In-depth Analysis

The article thoroughly explores the significant impact of financial instability on purchasing power across all sectors in Lebanon. While inflation resulting from currency fluctuations drives up the costs of essential goods, economic uncertainty undermines incomes. Through a review of existing literature, presentation of a mathematical model, and proposal of mitigation strategies, the article aims to address these adverse effects. Practical solutions, ranging from enhancing financial education to fostering a resilient local economy, are considered to aid individuals in navigating this complex scenario and restoring a basic level of financial stability. In our study, we employed a combination of statistical methods, including the Multiple Regression Model and correlation analysis, to effectively identify the impact of financial instability on purchasing power in Lebanon. Through these techniques, our goal was to gain a comprehensive understanding of the relationship between purchasing power, inflation, and incomes, shedding light on how changes in financial stability might affect purchasing power in Lebanon.

Assessing right ventricular peak strain in myocardial infarction patients with mitral regurgitation by cardiac magnetic resonance feature tracking.

Although it is known that mitral regurgitation (MR) in patients with myocardial infarction (MI) may increase the right ventricular (RV) afterload, leading to RV dysfunction, the exact detrimental effects on RV function and myocardial peak strain remain unresolved. In this study, we assessed the impact of MR on the impairment of RV myocardial deformation in patients with MI and explored the independent influential factors of RV peak strain. A total of 199 MI participants without or with MR were retrospectively assessed in this study. The cardiovascular magnetic resonance examination protocol included a late gadolinium-enhanced (LGE) imaging technique and a cine-balanced steady-state free precession sequence. Statistical tests, including two independent sample t-test or Mann-Whitney U-test, analysis of variance, Kruskal-Wallis test, and multiple linear regression analysis models were performed. The MI (MR+) group exhibited significantly lower RV strain parameters in the radial, circumferential and longitudinal directions when compared to the control and the MI (MR-) groups (both P<0.05). The RV global longitudinal peak strain (GLPS) in the MI group significantly decreased when compared with that in the control group (P<0.05). As moderate-severe MR worsened in patients with MI, RV myocardial global peak strain and the peak systolic strain rate (PSSR) gradually decreased. Multiple linear regression analysis revealed that left ventricular (LV) GLPS, triglycerides, and age were independently correlated with RV GLPS (all P<0.05). RV end-systolic volume (RVESV) acted as an independent association factor for RV global peak strain. MR may exacerbate the impairment of RV peak strain and functions in patients with MI. LV GLPS was positively correlated with RV GLPS. However, RVESV, triglycerides, and age acted as independent risk factors associated with worsening RV GLPS.

Pengaruh Opini, Reputasi KAP, COSO Framework, Laba, dan Struktur Modal terhadap Tingkat Kepercayaan Investor

This research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence will be described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from the infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, the application of the COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable reputation of public accountant firms has a partial influence on the level of investor confidence. For the four independent variables themselves have a simultaneous influence on the investor confidence. A high level of investor confidence is coveted by all companies. The higher the investor's trust, the higher capital that can be used by the company for operational activities. Every company is flocking to increase its value in order to gain strong investor confidence. The components studied are audit opinion, KAP reputation, COSO Framework, net income, and capital structure on the level of investor confidence in the infrastructure, utilities and transportation industries. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable KAP reputation has a partial influence on the level of investor confidence. For the four independent variables themselves have simultaneous influence on the investor confidence.

원자력규제기관활동이 방사선작업종사자의 원자력규제정책 만족도에 미치는 매개효과(mediation effect) 분석

In order to prevent radiation-related disasters for radiation workers, the higher the average radiation exposure dose for each industry, the stronger the regulatory level of nuclear and radiation safety regulatory agencies is for its purpose and relevance. Therefore, nuclear regulatory agencies must apply radiation safety-related licensing and technical standards for nuclear power facilities differently for each type of nuclear business operator depending on the degree of risk of exposure to radiation. From the perspective of a nuclear regulatory agency with limited administrative and financial resources, this study was conducted to efficiently prioritize the regulated sectors of nuclear power operators and promote scientification of regulatory administration by incorporating evidence-based administration. Using the results of the 「2021 Nuclear Safety Survey」 conducted on 2,000 radiation workers, we investigated how radiation workers' satisfaction with nuclear regulation policy changes depending on the activities of nuclear regulatory agencies between independent, mediating, and dependent variables. Direct effects and indirect effects were measured and tested. Four exogenous factors, including the accident response human management system (ERHMS), accident response material management system (ERMMS), in-house safety culture (CISC), and recurrence prevention safety education system (RPSES) for radiation workers subject to nuclear regulation by the nuclear regulatory administrative agency. The regulatory agency activity satisfaction (RAAS), which is a mediating factor, and the endogenous factor 'nuclear energy and radiation safety' regulatory policy satisfaction (NRPS) were set as independent variables, mediators, and dependent variables, respectively. We examined whether the reliability, validity, and correlation between survey items and measurement variables were significant through reliability analysis, correlation analysis, and factor analysis. As a result of multiple regression analysis and structural equation modeling (SEM) mediation effect analysis, the 'activities of regulatory agencies' regarding the accident response human and material management system, in-house safety culture, and accident recurrence prevention education system are related to the nuclear and radiation safety regulatory policy of radiation workers. It was confirmed that it was an influential factor that made a significant difference in satisfaction. When comparing the sizes of standardization coefficients, the sizes of factors affecting satisfaction with nuclear regulation policy are: in-house safety culture (β=0.395), accident response human management system (β=0.080), accident response material management system (β=0.077), Relapse prevention safety education system (β=0.042) appeared in that order. The implications of this study are that the direction of the nuclear safety regulation policy of regulatory agencies that carry out nuclear regulation administration with limited administrative and financial resources is related to the in-house safety culture (CISC) and accident response human management system of nuclear power operators to prevent nuclear and radiation safety accidents. It can be said that it has been verified through quantitative research that strengthening nuclear safety through reinforcement is more effective and efficient

Analysis of Hospitalization Costs and Influencing Factors of AKI in Adult Patients

Objective: To investigate the economic burden of patients with acute kidney injury (AKI) by analyzing the distribution of hospitalization expenses and its influencing factors in the Affiliated Hospital of Hebei University. Methods: The hospitalization information of patients with AKI from January 2020 to January 2023 was collected and sorted through the hospital charging system and the factors affecting the total hospitalization cost were analyzed by multiple linear regression. Results: Univariate analysis showed that age, occupation, marriage, length of hospitalization, recovery of renal function, and stage of AKI had significant effects on hospitalization cost (P &lt; 0.05). The result of the multiple linear regression analysis model showed that age (t = 4.11, P &lt; 0.0001), length of hospitalization (t = 16.10, P &lt; 0.0001), recovery of renal function (t = 3.26, P &lt; 0.0001), AKI stage (t = 5.23, P = 0.002) are factors affecting the economic burden of patients with AKI. Conclusion: AKI patients should be managed according to age stratification to effectively control the progression of the disease and improve the quality of the medical services provided. This will reduce the economic burden of patients.

Breaking the budget chains: Empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting

Background: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited.Aim: This research investigates Beyond Budgeting’s effect on Iraqi small- and medium-sized enterprise (SME) performance, focusing on competitive advantage.Setting: The study targets Iraqi SMEs, considering their diverse business landscape. A random sample of 353 accountants was chosen from a research community of 22 974 individuals. SPSS and AMOS 26 software and a custom questionnaire were used.Method: The authors conducted multiple linear regression analysis and Structural Equation Modeling to address our study’s objectives. Additionally, we utilised maximum likelihood procedures to assess factor loadings, construct validity and reliability.Results: Beyond Budgeting implementation significantly affected both financial and nonfinancial performance. It demonstrated positive effects on cost leadership and competitive advantage differentiation. However, an indirect negative impact on nonfinancial performance was observed through the influence on cost leadership, suggesting a trade-off between cost reduction and other nonfinancial factors.Conclusion: The study acknowledges limitations in sample size and the need for considering additional factors. Further research is required to understand Beyond Budgeting’s limited adoption in Iraq. The study contributes valuable insights on Beyond Budgeting as a substitute for traditional approaches, benefiting managers and policymakers.Contribution: This study emphasises Beyond Budgeting’s significant impact on Iraqi SME performance, highlighting the relationship between Beyond Budgeting, competitive advantage strategies, financial and nonfinancial performance. The findings provide insights for enhancing budgeting practices in Iraqi SMEs.

Developing a prototype system of computer-aided appointment scheduling: A radiology department case study.

Scheduling patient appointments in hospitals is complicated due to various types of patient examinations, different departments and physicians accessed, and different body parts affected. This study focuses on the radiology scheduling problem, which involves multiple radiological technologists in multiple examination rooms, and then proposes a prototype system of computer-aided appointment scheduling based on information such as the examining radiological technologists, examination departments, the patient's body parts being examined, the patient's gender, and the patient's age. The system incorporated a stepwise multiple regression analysis (SMRA) model to predict the number of examination images and then used the K-Means clustering with a decision tree classification model to classify the patient's examination time within an appropriate time interval. The constructed prototype creates a feasible patient appointment schedule by classifying patient examination times into different categories for different patients according to the four types of body parts, eight hospital departments, and 10 radiological technologists. The proposed patient appointment scheduling system can schedule appointment times for different types of patients according to the type of visit, thereby addressing the challenges associated with diversity and uncertainty in radiological examination services. It can also improve the quality of medical treatment.

Sex differences in the relationship between serum total bilirubin and risk of incident metabolic syndrome in community-dwelling adults: Propensity score analysis using longitudinal cohort data over 16 years

BackgroundResearch on identifiable risks for metabolic syndrome (MetS) is ongoing, and growing evidence suggests that bilirubin is a potent antioxidant and cytoprotective agent against MetS. However, there have been conflicting results on the association between bilirubin and MetS. Our study aimed to validate the association by separately stratifying data for men and women in a longitudinal prospective study.MethodsData were derived from the Korean Genome Epidemiology Study provided by the Korea Centers for Disease Control and Prevention. Data from 5,185 adults aged 40–69 years (3,089 men and 2,096 women) without MetS were analyzed. The participants were divided according to sex-specific quartiles of serum total bilirubin levels and followed up biennially for 16 years (until 2018). The log-rank test was used for obtaining the Kaplan-Meier curves of cumulative incidence of MetS according to sex-specific serum total bilirubin quartiles, and the hazard ratios (HRs) with 95% confidence intervals (CIs) for incident metabolic syndrome were analyzed with a multiple Cox proportional hazard regression analysis model, after propensity score matching for removing differences at baseline.ResultsWith increasing serum total bilirubin quartiles, the incidence rate per 1000 person-years proportionally decreased in both men and women. After propensity score matching and adjusting for confounding variables, the HRs (95% CIs) for MetS of the highest quartile in reference to the lowest quartile were 1.00 (0.80–1.24) for men and 0.80 (0.65–0.99) for women. Higher quartiles of serum total bilirubin showed significantly lower cumulative incidence of MetS in women (log-rank test p = 0.009), but not in men (log-rank test p = 0.285).ConclusionSerum total bilirubin levels were significantly inversely associated with MetS in women, but there was no significant association observed in men. Sex differences in the effects of serum total bilirubin should be noted when predicting incident MetS by sex in clinical settings.

Pengaruh Rasio Tunggakan Dan Rasio Penagihan Terhadap Profitabilitas (Survey Pada PT. Bank National Nobu Tbk Cabang Palembang Square Periode 2018-2020)

This study aims to analyze the effect of the arrears ratio and collection ratio on profitability at PT Bank National Nobu Tbk Palembang Square Branch. The sample selection was determined by purposive sampling from the year of 2018 to 2020. The analytical model used in this study was a multiple linear regression analysis model. Based on the results of research and analysis conducted, it can be concluded that partially the ratio of arrears has no effect on profitability at PT Bank National Nobu Tbk Palembang Square Branch. While the billing ratio has an effect on profitability at PT Bank National Nobu Tbk. Meanwhile, the ratio of arrears and the ratio of collections together affects the profitability of PT Bank National Nobu Tbk. This research is expected to be additional literature on the topic of corporate profitability.