PENGARUH BIAYA R&D BIAYA IKLAN TERHADAP KINERJA LABA

Abstract

The main firm’s goal according to theory of the firm is to increase owners’ by increasing the
performance of profit. The performance of profit the firm can be influenced by many factors,
among them research and development intensity and advertising intensity. The purpose of
this study was to obtain empirical evidence of the effect of R&D and advertising expense to
to performance of profit. The population used in this study is manufacture company in
Indonesian stock exchange during the period 2016-2018. The sampling technique using
purposive sampling method and obtained sample 48 of manufacture company. The method
used is quantitative research method. For the method of data analysis using multiple linear
regression analysis. As for data processing using IBM SPSS 23.0 The results showed R&D
expense didnt have affect on performance of profit. Whereas advertising expensehave affect
on performance of profit