CD Skripsi
Pengaruh Risiko Bisnis Terhadap Rasio Profitabilitas Dengan Utang Perusahaan Sebagai Variabel Moderasi (Pada Perushaan Basic Materials Yang Terdaftar Di Bei) Periode 2019-2023
ABSTRACT
This study aims to examine the effect of business risk and profitability on corporate debt as a moderating variable. The measurement of corporate debt used in this study is Dept To Equity (DER). The sample used was 26 basic materials sectors listed on the IDX for the 2019-2023 period using the purposive sampling method with Simple Regression Analysis Technique and Moderation Regression analysis. The results of the study indicate that Business Risk (DOL) has a positive and significant effect on Profitability (ROA), while Corporate Debt (DER) cannot moderate Business Risk (DOL) on Profitability (ROA) and actually weakens Profitability (ROA).
Keywords : Business Risk (DOL), Corporate Debt (DER), Profitability (ROA).
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