Factors Affecting Cost Stickiness in Manufacturing Companies Listed on the IDX for the 2016-2022 Period

Authors

  • Inayah Wulandari Universitas Mulawarman, Samarinda, Indonesia.
  • Yana Ulfah Universitas Mulawarman, Samarinda, Indonesia.

DOI:

https://doi.org/10.30872/jinv.v20i4.2244

Keywords:

Cost Stickiness, Sales Growth, Asset Intensity, Employee Intensity, Leverage

Abstract

This study aims to examine sales growth, asset intensity, employee intensity, and leverage on cost stickiness in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The type of research is quantitative using secondary data. The sampling technique uses the purposive sampling method with a total of 65 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data analysis used is SPSS 25 software. The results of this study are that sales growth and asset intensity have a positive and significant effect on cost stickiness, employee intensity has a positive but not significant effect on cost stickiness, and leverage has a negative and significant effect on cost stickiness

References

Afiffah, A., Murdayanti, Y., Purwohedi, U., & Jakarta, U. N. (2018). Fenomena Perilaku Sticky Cost. Ejournal Ukrida, 18(1), 141–152. http://ejournal.ukrida.ac.id/ojs/index.php/akun/issue/view/315

Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003). Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1), 47–63. https://doi.org/10.1111/1475-679X.00095

Apriliawati, R., & Nugrahanti, Y. W. (2015). Sticky Cost Behavior on Sales, Administrative and General Costs (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2009-2012 Period). Optimum: Journal of Economics and Development, 5(2), 168. https://doi.org/10.12928/optimum.v5i2.7866

Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A note on cost stickiness: Some international comparisons. Management Accounting Research, 17(2), 127–140. https://doi.org/10.1016/j.mar.2006.02.001

Evelyn, E. (2019). The effect of changes in sales, asset intensity, profitability, size, and leverage on cost stickiness. Journal of Muara Economics and Business, 2(2), 411. https://doi.org/10.24912/jmieb.v2i2.1609

Indriana, E., Armeliza, D., & Sumiati, A. (2021). Pengaruh asset intensity, free cash flow, profitability, dan leverage terhadap cost stickiness. http://repository.unj.ac.id/id/eprint/14487

Jazuli, M. A., Maksum, A., & Rini, E. S. (2020). Analysis of Factors Affecting Cost Stickiness in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period. Journal of Socio-Humanities Sciences, 4(1), 205–222. https://doi.org/10.22437/jssh.v4i1.9917

Nany, Magdalena, Lyna, Haloho, E... (n.d.). Sticky Cost Behavior in Trading Companies Listed on the Indonesia Stock Exchange. 21(3), 236–248.

Panmanee, P. dan. (2012). The Determinants of Sticky Cost Behavior: A structural Equation Modeling Approach.

Pebryanti, Y., & Khomsiyah. (2023). The Effect of Sales Growth, Profitability, Asset Intensity, Company Size and Employee Intensity on Cost Stickiness. Trisakti Economic Journal, 4(1), 23–32. https://doi.org/10.25105/jet.v4i1.18160

Yasukata, K. (2011). Are “Sticky Costs” the Result of Deliberate Decision of Managers? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1444746

Downloads

Published

2024-11-30

Issue

Section

Articles