Analisis Pengaruh Belanja Iklan terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi

Dyah Rizki Anggita; Rahayu Kusumawati

doi:10.54957/jurnalku.v1i4.89

Penulis

Dyah Rizki Anggita Politeknik Keuangan Negara STAN
Rahayu Kusumawati Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/jurnalku.v1i4.89

Kata Kunci:

belanja iklan, kinerja perusahaan, CSR

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh belanja iklan terhadap kinerja perusahaan yang diukur dengan penjualan dan profitabilitas perusahaan dengan pengungkapan Corporate Social Responsibility (CSR) sebagai variabel moderasi. Penelitian ini juga bertujuan untuk menganalisis pengaruh belanja iklan dan pengungkapan CSR terhadap kinerja perusahaan. Penelitian ini menggunakan data dari 40 perusahaan yang terdaftar di Bursa Efek Indonesia sektor Consumer Non-Cyclicals pada periode 2015 s.d. 2019. Penelitian ini merupakan penelitian kuantitatif dengan metode regresi linier berganda dengan menggunakan aplikasi STATA 16. Hasil dari penelitian ini menunjukkan bahwa belanja iklan berpengaruh positif dan signifikan terhadap penjualan perusahaan, namun tidak berpengaruh signifikan terhadap profitabilitas. Hasil dari penelitian ini juga menunjukkan bahwa CSR memoderasi secara tidak signifikan hubungan belanja iklan dengan kinerja perusahaan.

Biografi Penulis

Rahayu Kusumawati, Politeknik Keuangan Negara STAN

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