Financial performance measurement in healthcare paper

Order ready-to-submit essays — 100% plagiarism-free guaranteed!

Note: Our papers are 100% human-written. 

Need help with a tough assignment?

Tell us about your project and we will find the best writer for your paper

GET WRITING HELP NOW!

Slide 1: Introduction

• This paper studies the financial performance of IHH Healthcare Berhad during the COVID-19 pandemic.
• The obstacles of cost pressures arising from the pandemic, coupled with uneven revenue, have led many practitioners to adapt their operations in accordance with local standards.

This presentation reflects a discussion of how strategic financial and workforce management were able to maintain the affordability of investors within Malaysia’s private care sphere.

Slide 2: Background of the research

• The COVID-19 pandemic has placed an extraordinary burden on health systems worldwide.
• Malaysia has faced unprecedented patient surges, large disruptions of supply chains and increased costs of healthcare delivery (Amaran et al., 2021; Hashim et al., 2021).
• Malaysia’s telehealth market is expected to increase from USD 1,848.6 million in 2023 to USD 6,515.4 million by 2030 (Grand View Research, 2024; Nazar et al., 2024).
• Despite challenges like delayed elective procedures and increased OPEX, IHH Healthcare Berhad was able to achieve revenue growth, a larger patient population and expand its digital health.

It has been identified that operating cost, dividends, and labour management are important factors that determine its profitability.

Slide 3: Problem statement

• Huge operational and financial challenges were brought about by the COVID-19 pandemic in Malaysian private healthcare.
• IHH Healthcare Berhad is experiencing revenue volatility, rising OPEX from the cost of safety measures, workforce restructuring, and changing investor expectations.
• Previous literature indicates sectoral variations in pandemic effects (Karunathilake, 2021)
• However, there is no empirical study that examines whether OPEX, dividend per share (DPS), size of the workforce and COVID-19 trend together influence the Return on Assets (ROA) in Malaysia.

Reducing medical tourism and deferring elective procedures negatively impacted its shareholder returns, manpower planning, and cost management, which IHH was caught in the middle of. The gap that this study fills was the joint effect of these variables on the ROA of IHH amidst the pandemic.

Slide 4: Research objectives & questions

The research objectives are as follows;

• To determine the effect of Operating Expenses on the ROA of IHH Berhad during the COVID-19 pandemic.
• To examine the relationship between Dividend Per Share and ROA of IHH Berhad during the COVID-19 pandemic.
• To assess the influence of the Number of Employees on the ROA of IHH Berhad during the COVID-19 pandemic.
• To evaluate the impact of COVID-19 Case Trends on the ROA of IHH Berhad during the COVID-19 pandemic.

The research questions are as follows;

1. How do Operating Expenses affect the ROA of IHH Berhad during the COVID-19 pandemic?
2. What is the relationship between Dividend Per Share and ROA of IHH Berhad during the COVID-19 pandemic?
3. How does the Number of Employees influence the ROA of IHH Berhad during the COVID-19 pandemic?
4. What is the impact of COVID-19 Case Trends on the ROA of IHH Berhad during the COVID-19 pandemic?

This slide presents both the objectives and questions of the research.

Slide 5: Key concepts

• The COVID-19 pandemic has heavily impacted the financials of IHH Healthcare Berhad.
• The Return on Assets (ROA) is determined by OPEX, dividend policy, labour numbers, and the number of COVID cases (Amimakmur et al., 2024).
• OPEX came under increased pressure due to safety precautions, investment in technology, and workforce growth.
• Some of the efficiency was retained through strategic allocation of staff and an ombudsman in place for relocation and leave (Rahman et al., 2024).
• Classic dividend policies emphasised the trade-off between reinvestment and returns to shareholders.

Cost reduction and service delivery were possible through the adoption of telemedicine, and driven by these strategies, IHH has been able to maintain functional resilience and cushion in ROA in times of crises.

Slide 6: Conceptual framework/Theoretical framework

• This study was conceptualised based on the four independent variables, such as COVID-19 cases, dividend per share, and OPEX of IHH Healthcare Berhad.
• Dividend policy balanced a commitment to shareholder returns and reinvestment in growth.
• Changes in the workforce affected capacity and costs, and OPEX had a positive and negative impact on performance (Ouajdouni et al., 2024).
• The IHH case is positioned within the theoretical framework of Contingency Theory, RBV, Stakeholder Theory, and Dynamic Capabilities Theory.

This theory and concept demonstrate how IHH balanced and managed resources and stakeholder needs in organisational operations to maximise efficiencies, limit costs, continue service delivery, and ultimately ensure financial viability during the pandemic.

Slide 7: Hypothesis

• H1: The Number of Employees has a significant positive or negative impact on Return on Assets (ROA).
• H2: A decrease in Dividend Per Share (DPS) has a significant negative impact on Return on Assets (ROA).
• H3: Increased COVID-19 cases negatively impact Return on Assets (ROA) through increased operating costs and resource allocation challenges.
• H4: Increased Operating Expenses (OPEX) negatively impact Return on Assets (ROA).

The findings of this research are intended to prove the mentioned hypothesis.

Slide 8: Methods applied

• A positivist philosophy, empirical observation as a determinant of IHH Berhad’s financial performance during COVID-19 (Maretha, 2023; Park et al., 2020).
• Based on a quantitative and deductive approach, the hypotheses extracted from contingency theory and RBV are tested through secondary financial data from 2018 to 2023 (Bryman, 2016; Saunders et al., 2019).
• Through correlational and causal-comparative design, the study investigates relationships between COVID-19 cases, OPEX, DPS, and employee size, and Return on Assets (ROA) (Rahman et al., 2021; Ali & Miftah, 2022).

This research method helps to obtain generalisable and unbiased findings which have relevance to research in healthcare finance.

Slide 9: Data Collection and Analysis

• The secondary data derived from the annual reports of IHH Healthcare Berhad (2018–2023) from official and verified sources, pre-pandemic and pandemic periods (Bolander et al., 2021; Mohajan, 2020).
• Return on Assets (ROA) is the only dependent variable to be used in hypothesis testing, while COVID-19 cases, OPEX, DPS and employee size are the independent variables.
• Descriptive statistics were used to summarise trends, Pearson correlation, VIF tests and multiple regression analysis were applied to assess the effect of independent variables on the dependent ROA.

The use of secondary data collection and using SPSS for analysing the data to obtain statistically valid results for the research.

Slide 10: Descriptive Statistics for Key Financial Indicators

• Over 2018–2023, IHH Berhad had an average ROA of 3.23% (SD = 1.55), which dropped to a low of 1.2% in 2020.
• This was consolidated cost pressures from the pandemic and the deferral of elective procedures before recovering to 5.5% in 2021 (IHH, 2020 – 2025).
• The number of COVID-19 cases had an annual average of 1.25 million, but there was a wide variation.
• The DPS declined from RM 0.04 in 2019 to RM 0.01 in 2020, before recovering to RM 0.05 afterwards.
• The retention strategy is reflected in stable workforce numbers, while operating costs skyrocketed during peak COVID-19 because of PPE and ICU expansion (Chipps et al., 2025).

The findings of the descriptive stats indicated that profitability declines were hidden by revenue growth in 2020, exploiting the cost burden and changing demand shape.

Slide 11: Changes in Key Determinants of Financial Performance

• DPS from 2018–2023 was erratic, being reduced drastically in 2020 (RM 0.01).
• This coincided with a cash preservation strategy, before rebounding to RM 0.06 in 2021 and remaining stable afterwards (Gyamerah et al., 2025).
• PPE, setup of COVID-19 wards, and investments in telemedicine led to a gradual rise in OPEX and witnessed a minor decline in 2023 (Jalilian et al., 2025).
• Recognising the need for additional ICU, emergency, and digital transformation workforce during 2020–2021, hiring numbers rose, only to subsequently normalise (Khzer & Jaf, 2023).

These adjustments mirror IHH’s adaptability in calibrating shareholder returns with operating expenses and human resource costs to allow it to ride through the storms of COVID-19. However, on the other end, it carries structurally higher baseline costs relative to the pre-COVID-19 era.

Slide 12: ⁠Correlation Analysis

• Pearson correlation (2018–2023) revealed that Dividend per Share (DPS) had the strongest positive relationship with ROA (r = 0.81, p < 0.01)
• Regression confirming a significant positive effect (β = 0.142, p = 0.014) (Lastrucci et al., 2024).
• OPEX showed a strong negative correlation (r = –0.72, p < 0.01) and significant negative regression effect, supporting its adverse impact (Mihaela et al., 2022).
• The number of Employees was weakly negative (r = –0.33) but not significant (p = 0.096).
• COVID-19 cases correlated negatively (r = –0.65, p < 0.05), reflecting pandemic-driven cost pressures and reduced elective services.

It has been identified that DPS and OPEX were inversely related, highlighting the trade-off between shareholder payouts and rising crisis expenses.

Slide 13: ⁠Regression analysis 

• Multiple regression showed ROA was significantly influenced by OPEX, DPS, and, to a lesser extent, Number of Employees (Syaharuddin et al., 2022).
• The model explained 78% of ROA variance (R² = 0.78, F = 12.66).
• OPEX had a significant negative effect (β = –0.0045, p = 0.013), reflecting pandemic-driven cost pressures (Shelly-Anne et al., 2024).
• DPS had a significant positive effect (β = 0.142, p = 0.014), indicating strong investor confidence.
• The number of employees was weakly negative (β = –0.0006, p = 0.096), suggesting staffing changes did not meaningfully impact ROA.

This regression analysis has highlighted cost control and efficient capital use as key to financial resilience.

Slide 14: ⁠Hypothesis testing outcome

• H1 was unsupported, with a weak negative link between employee count and ROA (r = –0.33, p = 0.096).
• H2 was supported, as DPS had a strong positive correlation with ROA (r = 0.81, β = 0.142, p = 0.014).
• H3 was rejected, as COVID-19 cases correlated negatively with ROA (r = –0.65, p < 0.05), with impacts occurring indirectly via higher OPEX and staffing costs.
• H4 was supported, with OPEX showing a significant negative effect on ROA (β = –0.0045, p = 0.013).

OPEX had the largest influence, followed by DPS, while COVID-19’s effect was primarily cost-driven, not performance-enhancing.

Slide 15:Findings

• The results reveal that IHH Berhad experienced a steep decline in its revenue and net profit during the COVID-19 peak.
• Operating Expenses (OPEX) were the variable that exhibited the strongest negative correlation with ROA, suggesting that as OPEX increased, financial efficiency decreased.
• Regression analysis showed that Dividend Per Share (DPS) had a positive and significant effect on ROA.
• This refers to the fact that dividend payments were able to increase returns and provide signals of confidence to investors.

The employees had a low negative correlation with ROA and no statistical significance, suggesting it was the least impactful variable on a firm’s financial performance in the pandemic.

Slide 16:Conclusion

• The determinants of financial performance for IHH Healthcare Berhad during COVID-19 using OPEX, DPS and employee numbers as dependent variables.
• Results indicated that DPS had a significantly positive and non-ignorable relationship with ROA.
• This made DPS the prominent predictor of financial viability even during pandemic distress.
• The OPEX was highly detrimental, as it signified the adoption of additional costs such as safety management, digital upgrades, and building up service scope (Ahmad et al., 2024).

ROA was not significantly affected by employee count as demand accelerated in the face of rising COVID-19 cases; the consequent cost pressures led to a negative correlation of ROA and DPS.

Slide 17: Recommendation

• This study recommends IHH Healthcare Berhad to improve cost control by employing Lean healthcare, telehealth and centralised services.
• A balanced DPS policy, as it has a significant positive impact on ROA (β = 0.142, p < 0.05; r = 0.81), will help maintain investor confidence.
• Everyone should be reminded that through training, audits, and automated systems, organisations must strive for optimal workforce efficiency, not size.

Enhanced operational resilience and sustainable financial performance will be accomplished through integrating pandemic indicators & scenario planning along with stakeholder engagement.

Slide 18: Implications and limitations of the study

• This study showed that many internal financial, operational, and strategic decisions affected the performance of IHH Healthcare Berhad throughout COVID-19.
• Implications for reinforcing academic theory, managerial approaches, workforce decisions, policy adoption to promote resilience in the face of pandemic forces in a timely manner, and societal implications to place high trust in the private providers.
• Limitations include dependency upon a single financial measure (ROA), neglect of the qualitative knowledge and case data related to pandemics, small sample size, single company focus, secondary data reliance and static linear modelling.

These are limiting generalizability and confirming that further, more wide-reaching, and dynamic multi-organisational research is needed in the future.

 

 

 

 

References

Ahmad, A. I., Muhammad, N. R., Azmi, F. A., Daud, S. Z., Mohsin, A., Ismail, A., & Mohamad, A. L. (2024). Covid-19 Impact to Retail, Hospitality, and Office Space in Malaysia. Real Estate Management and Valuation, 32(1), 84-94. https://doi.org/10.2478/remav-2024-0008

Ali, H., & Miftah, H. (2022). Financial performance measurement in healthcare organisations: Evidence from emerging markets. Journal of Health Economics and Management, 15(3), 45–59.

---

Get Professional Assignment Help Cheaply

Are you busy and do not have time to handle your assignment? Are you scared that your paper will not make the grade? Do you have responsibilities that may hinder you from turning in your assignment on time? Are you tired and can barely handle your assignment? Are your grades inconsistent?

Whichever your reason is, it is valid! You can get professional academic help from our service at affordable rates. We have a team of professional academic writers who can handle all your assignments.

Why Choose Our Academic Writing Service?

• Plagiarism free papers
• Timely delivery
• Any deadline
• Skilled, Experienced Native English Writers
• Subject-relevant academic writer
• Adherence to paper instructions
• Ability to tackle bulk assignments
• Reasonable prices
• 24/7 Customer Support
• Get superb grades consistently

 

Online Academic Help With Different Subjects

Literature

Students barely have time to read. We got you! Have your literature essay or book review written without having the hassle of reading the book. You can get your literature paper custom-written for you by our literature specialists.

Finance

Do you struggle with finance? No need to torture yourself if finance is not your cup of tea. You can order your finance paper from our academic writing service and get 100% original work from competent finance experts.

Computer science

Computer science is a tough subject. Fortunately, our computer science experts are up to the match. No need to stress and have sleepless nights. Our academic writers will tackle all your computer science assignments and deliver them on time. Let us handle all your python, java, ruby, JavaScript, php , C+ assignments!

Psychology

While psychology may be an interesting subject, you may lack sufficient time to handle your assignments. Don’t despair; by using our academic writing service, you can be assured of perfect grades. Moreover, your grades will be consistent.

Engineering

Engineering is quite a demanding subject. Students face a lot of pressure and barely have enough time to do what they love to do. Our academic writing service got you covered! Our engineering specialists follow the paper instructions and ensure timely delivery of the paper.

Nursing

In the nursing course, you may have difficulties with literature reviews, annotated bibliographies, critical essays, and other assignments. Our nursing assignment writers will offer you professional nursing paper help at low prices.

Sociology

Truth be told, sociology papers can be quite exhausting. Our academic writing service relieves you of fatigue, pressure, and stress. You can relax and have peace of mind as our academic writers handle your sociology assignment.

Business

We take pride in having some of the best business writers in the industry. Our business writers have a lot of experience in the field. They are reliable, and you can be assured of a high-grade paper. They are able to handle business papers of any subject, length, deadline, and difficulty!

Statistics

We boast of having some of the most experienced statistics experts in the industry. Our statistics experts have diverse skills, expertise, and knowledge to handle any kind of assignment. They have access to all kinds of software to get your assignment done.

Law

Writing a law essay may prove to be an insurmountable obstacle, especially when you need to know the peculiarities of the legislative framework. Take advantage of our top-notch law specialists and get superb grades and 100% satisfaction.

What discipline/subjects do you deal in?

We have highlighted some of the most popular subjects we handle above. Those are just a tip of the iceberg. We deal in all academic disciplines since our writers are as diverse. They have been drawn from across all disciplines, and orders are assigned to those writers believed to be the best in the field. In a nutshell, there is no task we cannot handle; all you need to do is place your order with us. As long as your instructions are clear, just trust we shall deliver irrespective of the discipline.

Are your writers competent enough to handle my paper?

Our essay writers are graduates with bachelor’s, masters, Ph.D., and doctorate degrees in various subjects. The minimum requirement to be an essay writer with our essay writing service is to have a college degree. All our academic writers have a minimum of two years of academic writing. We have a stringent recruitment process to ensure that we get only the most competent essay writers in the industry. We also ensure that the writers are handsomely compensated for their value. The majority of our writers are native English speakers. As such, the fluency of language and grammar is impeccable.

What if I don’t like the paper?

There is a very low likelihood that you won’t like the paper.

Reasons being:

• When assigning your order, we match the paper’s discipline with the writer’s field/specialization. Since all our writers are graduates, we match the paper’s subject with the field the writer studied. For instance, if it’s a nursing paper, only a nursing graduate and writer will handle it. Furthermore, all our writers have academic writing experience and top-notch research skills.
• We have a quality assurance that reviews the paper before it gets to you. As such, we ensure that you get a paper that meets the required standard and will most definitely make the grade.

In the event that you don’t like your paper:

• The writer will revise the paper up to your pleasing. You have unlimited revisions. You simply need to highlight what specifically you don’t like about the paper, and the writer will make the amendments. The paper will be revised until you are satisfied. Revisions are free of charge
• We will have a different writer write the paper from scratch.
• Last resort, if the above does not work, we will refund your money.

Will the professor find out I didn’t write the paper myself?

Not at all. All papers are written from scratch. There is no way your tutor or instructor will realize that you did not write the paper yourself. In fact, we recommend using our assignment help services for consistent results.

What if the paper is plagiarized?

We check all papers for plagiarism before we submit them. We use powerful plagiarism checking software such as SafeAssign, LopesWrite, and Turnitin. We also upload the plagiarism report so that you can review it. We understand that plagiarism is academic suicide. We would not take the risk of submitting plagiarized work and jeopardize your academic journey. Furthermore, we do not sell or use prewritten papers, and each paper is written from scratch.

When will I get my paper?

You determine when you get the paper by setting the deadline when placing the order. All papers are delivered within the deadline. We are well aware that we operate in a time-sensitive industry. As such, we have laid out strategies to ensure that the client receives the paper on time and they never miss the deadline. We understand that papers that are submitted late have some points deducted. We do not want you to miss any points due to late submission. We work on beating deadlines by huge margins in order to ensure that you have ample time to review the paper before you submit it.

Will anyone find out that I used your services?

We have a privacy and confidentiality policy that guides our work. We NEVER share any customer information with third parties. Noone will ever know that you used our assignment help services. It’s only between you and us. We are bound by our policies to protect the customer’s identity and information. All your information, such as your names, phone number, email, order information, and so on, are protected. We have robust security systems that ensure that your data is protected. Hacking our systems is close to impossible, and it has never happened.

How our Assignment  Help Service Works

1.      Place an order

You fill all the paper instructions in the order form. Make sure you include all the helpful materials so that our academic writers can deliver the perfect paper. It will also help to eliminate unnecessary revisions.

2.      Pay for the order

Proceed to pay for the paper so that it can be assigned to one of our expert academic writers. The paper subject is matched with the writer’s area of specialization.

3.      Track the progress

You communicate with the writer and know about the progress of the paper. The client can ask the writer for drafts of the paper. The client can upload extra material and include additional instructions from the lecturer. Receive a paper.

4.      Download the paper

The paper is sent to your email and uploaded to your personal account. You also get a plagiarism report attached to your paper.

PLACE THIS ORDER OR A SIMILAR ORDER WITH US TODAY!!!

---

The post Financial performance measurement in healthcare paper appeared first on Assignment Acer.