PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term has a significant effect on profitability, which in represented by the Net Profit Margin Ratio (NPM). period 2018-2021. problem formulation aims how influence profitability quantitative research. With type data used secondary obtained financial statements VI . analysis technique multiple linear regression using SPSS version 26.0 program with equation Y = -0.018 - 0.064X1 + 0.133X2. Based results tests SPSS, it found that there no between profitability. Meanwhile, for can be concluded In F test or simultaneous test, simultaneously. Adjusted R2 value 14.6% coefficient indicates variable explained debt. While remaining 85.4% influenced other variables are not model.