Peran Engagement Rate Media Sosial Terhadap Intensitas Input Media Sosial dan Nilai Perusahaan

Authors

  • Trisye Natalia Kilay Universitas Pattimura, Indonesia
  • Amelia Josefien Viotty Radianto Universitas Pattimura, Indonesia

DOI:

https://doi.org/10.59837/jan.v2i3.86

Keywords:

engagement rate social media, intensitas input sosial media, nilai perusahaan

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung dari intensitas input media sosial terhadap nilai perusahaan dan menguji pengaruh tidak langsung dari intensitas input media sosial terhadap nilai perusahaan melalui engagement rate media sosial. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia periode 2021 sampai dengan 2023. Kriteria pemilihan sampel penelitian yaitu perusahaan yang terdaftar di BEI dari tahun 2021-2023, memiliki akun Instagram bercentang biru dari tahun 2020 sampai tahun 2023, dan jumlah like maupun jumlah komentar dapat terlihat. Intensitas input media sosial dan engagement rate media sosial diperoleh dengan cara scrapping data Instagram di apify dari 17 bank yang terdaftar di BEI untuk tahun 2021 sampai tahun 2023. Nilai perusahaan diperoleh dari perhitungan Tobins’Q yang bersumber dari laporan keuangan setiap bank. Berdasarkan hasil uji menggunakan model 4 dari dari makro process Hayes, intensitas input media sosial tidak berpengaruh secara langsung terhadap nilai perusahaan. Selain itu, engagement rate media sosial juga tidak memediasi pengaruh intensitas sosial media terhadap nilai perusahaan.

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Published

2024-11-11

How to Cite

Kilay, T. N., & Radianto, A. J. V. (2024). Peran Engagement Rate Media Sosial Terhadap Intensitas Input Media Sosial dan Nilai Perusahaan . Jurnal Akuntansi Neraca, 2(3). https://doi.org/10.59837/jan.v2i3.86

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