Mira Mira , Amelia Rezki Septiani Amin
Program Studi Manajemen, Universitas Muhammadiyah Makassar

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Pengaruh Insentitas Research and Development (R&D) Hajrah Hajrah; Mira Mira , Amelia Rezki Septiani Amin
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.8778

Abstract

This study aims to analyze the effect of Research and Development (R&D) intensity on the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The type of research used is quantitative exploratory. The data source used is secondary data. The sample used is purposive sampling. The results of the study indicate that Research and Development (R&D) intensity has a significant positive effect on financial performance, as measured by Return On Asset (ROA). This finding identifies that companies that increase investment in Research and Development (R&D) tend to experience increased profitability and competitiveness in the market. This study provides recommendations for company management to further optimize Research and Development (R&D) activities as a strategy to improve financial performance and competitiveness of companies in an increasingly competitive industry. Keywords: Research and Development (R&D) Intensity, Financial Performance