PENGARUH CR DAN ROI TERHADAP DER PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI BEI TAHUN 2017-2021

Luthfiyyana Rana Nafisahandra; Irmanafia Putra Yushartono; Sevitha Anvania Putri

Authors

Luthfiyyana Rana Nafisahandra Universitas Muhammadiyah Surabaya
Irmanafia Putra Yushartono Universitas Muhammadiyah Surabaya
Sevitha Anvania Putri Universitas Muhammadiyah Surabaya

Keywords:

Current Ratio, Return On Investment, Debt To Equity Ratio

Abstract

This study aims to determine the effect of CR and ROI variables on DER in Property and Real Estate Companies. The population used is Property and Real Estate Companies listed on the IDX with a research observation period of 2017 –2021. Sample selection using purposive sampling method based on certain criteria tailored to the purpose of the research problem. The number of samples used in this study was 10 from 79 companies. The data analysis technique used in this study is Linear Regression Analysis with Microsoft Excel and Stata version 64 program tools. The results of this study show that CR with a significance of 0.117 > 0.05 and ROI with a significance of 0.213 > 0.05, it does not have a significant effect on the capital structure. Simultaneously, CR and ROI affect DER.

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