Pengaruh Kredit Bermasalah dan Tingkat Suku Bunga Terhadap Laba Perusahaan Dengan Tingkat Profitabilitas Sebagai Intervening

Annisa Azzahra (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara)
Hendra Gunawan (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara)
Syauki Aditya (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara)

Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Vol. 2 No. 2 (2023): MARET 2023

This research aims to determine the effect of non-performing loans and interest rates on company profits with profitability levels as an intervention in the case study at PT. BPR Duta Adiarta. The research uses a quantitative approach method and uses SPPS V.25. The object of this research is employees or employees of PT. BPR Duta Adiarta Medan, totaling 30 people. The sources and techniques for collecting data in this research are the data sources used are primary data and secondary data. The techniques used are observation, interviews, questionnaires and research instruments. Data processing in this research uses a PLS-based SEM approach. The results of data analysis show that four hypotheses are accepted, namely H1, H2, H3, H4 and H5 are rejected, so hypotheses H1, H2, H3, H4 are accepted. while in H5, where the P Values are above the significance value. This shows that there is a significant influence between bad credit and interest rates on the level of profitability and company profits.