Khusnatussalwa, Naela (2025) PENGARUH PEMBIAYAAN BERBASIS UTANG (DAR, DER, ICR) TERHADAP PROFITABILITAS PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2022-2024. Undergraduate thesis, Universitas Nusantara PGRI Kediri.
![]() |
Text (Full text)
RAMA_62201_2112020021.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy |
![]() |
Text (Similarity)
RAMA_62201_2112020021_SIMILARITY.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (997kB) |
![]() |
Text (Cover sd BAB 1 + References)
RAMA_62201_2112020021_0715078102_0730036503_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (826kB) |
![]() |
Text (BAB 2)
RAMA_62201_2112020021_0715078102_0730036503_02.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (258kB) | Request a copy |
![]() |
Text (BAB 3)
RAMA_62201_2112020021_0715078102_0730036503_03.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (286kB) | Request a copy |
![]() |
Text (BAB 4)
RAMA_62201_2112020021_0715078102_0730036503_04.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (321kB) | Request a copy |
![]() |
Text (BAB 5)
RAMA_62201_2112020021_0715078102_0730036503_05.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (129kB) | Request a copy |
![]() |
Text (References)
RAMA_62201_2112020021_0715078102_0730036503_06_ref.pdf - Bibliography Available under License Creative Commons Public Domain Dedication. Download (118kB) |
![]() |
Text (Lampiran)
RAMA_62201_2112020021_0715078102_0730036503_07_lamp.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (665kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengevaluasi dampak pembiayaan utang yang diukur melalui Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan Interest Coverage Ratio (ICR) terhadap profitabilitas perusahaan di sektor properti dan real estate selama periode 2022-2024 Metode deskriptif kuantitatif digunakan. Penelitian ini melibatkan 94 perusahaan. Sampling purposive digunakan, dengan 34 perusahaan sebagai sampel penelitian. Studi ini menggunakan variabel independen dan dependen. Analisis dilakukan dengan menggunakan uji asumsi klasik, regresi linear berganda, koefisien determinasi, dan uji hipotesis, semua yang dibantu oleh program statistik IBM SPSS. Fokus penelitian ini adalah periode pasca-pandemi terbaru (2022–2024) dan penerapan PSAK 72, yang mengubah pengakuan pendapatan properti dan memasukkan variabel baru Interest Coverage Ratio (ICR) yang belum banyak diteliti sebelumnya. Hasil yang diperoleh menunjukkan bahwa Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan Interest Coverage Ratio (ICR) mempengaruhi profitabilitas pada sektor real estate dan property baik secara parsial dan simultan.
Item Type: | Thesis (Undergraduate) |
---|---|
Uncontrolled Keywords: | DAR, DER, ICR, ROA, Property |
Subjects: | 550 Economics > 560 Economics 550 Economics > 562 Accounting 550 Economics > 568 Other unspecified economic fields |
Divisions: | Fakultas Ekonomi dan Bisnis > S1-Akuntansi |
Depositing User: | Naela Khusnatussalwa |
Last Modified: | 07 Aug 2025 13:24 |
URI: | http://repository.unpkediri.ac.id/id/eprint/20833 |
Actions (login required)
![]() |
View Item |