Pengaruh biaya riset dan pengembangan terhadap Penjualan

Research and development activities are one way for companies to continue to be able to maintain their existence in the midst of intense competition among business industries. The result of innovation from R&D activities will be able to help companies in increasing company sales. This research aims to examine whether research and development cost affect the company’s sales. The research population was companies listed on the IDX during 2015-2019. The sample was selected using a purposive sampling technique so the sample was 155 samples. Research hypotheses are tested using simple linear regression. The result show that research and development cost has a positive effect on sales. Based on the results of this research, companies that have invested in research and development activities can still maintain this activities because it can increase company sales. Meanwhile, for companies that have not invested in research and development activities can start to invest in this activities because this activities can increase company sales