Accounting Research Journal
Vol. 5 No. 1 (2026): Accounting Research Journal (September 2026 - March 2027)

PENGARUH BIAYA PROMOSI TERHADAP LABA BERSIH PT UNILEVER INDONESIA TBK.

Yusuf Maulana, Dede (Unknown)
Istikomah (Unknown)
Chandra, Dharnita (Unknown)



Article Info

Publish Date
30 Oct 2026

Abstract

This study aims to examine and analyze the impact of promotional costs on the net profit of PT Unilever Indonesia Tbk. Promotional costs constitute a crucial component of a company's marketing activities, serving to boost sales, introduce products, and maintain market competitiveness. This research employs a quantitative method utilizing secondary data—specifically, the financial statements of PT Unilever Indonesia Tbk—covering the study period. The analysis seeks to determine the relationship and the magnitude of the impact that promotional costs have on the company's net profit. The findings are expected to provide insights into the effectiveness of promotional spending in supporting net profit generation and to serve as a basis for management to formulate more effective marketing strategies and cost management practices. Through proper management of promotional costs, the company is expected to increase sales and sustain its net profit performance.

Copyrights © 2026






Journal Info

Abbrev

accrual

Publisher

Subject

Economics, Econometrics & Finance

Description

Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual ...