Abstract :
In 2020 there is a covid-19 virus which is one of the events that has a significant impact on the world economy. Companies minimize the difficulty of paying high interest expenses, which is caused by changing economic conditions that affect company performance. This study aims to determine the effect of profitability, liquidity, leverage, agency costs on the interest coverage ratio. The subject of this research is property and real estate companies listed on the Indonesia Stock Exchange. This study uses secondary data with a total sample size of 118 company data. This study uses multiple linear regression analysis with the SPSS version 26 application. The results of this study indicate that (1) profitability has a positive effect on the interest coverage ratio (2) leverage has no effect on the interest coverage ratio (3) liquidity has no effect on the interest coverage ratio (4) agency costs have no effect on the interest coverage ratio.