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p-Index From 2021 - 2026
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All Journal Journal of Information System, Applied, Management, Accounting and Research
L.M Hasriadi
Universitas Mulawarman, Samarinda, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management

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ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN DAN BIAYA ADMINISTRASI & UMUM PADA PERUSAHAAN NON-CYCLICALS TAHUN 2022-2024 Gracia Helena Pasapan; I Melda Dyah Fitriani; L.M Hasriadi
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2392

Abstract

Cost behavior is not always symmetric in response to changes in business activity. Sticky cost phenomenon occurs when costs increase more when sales rise than they decrease when sales fall, potentially reducing a company’s efficiency and profitability. This study aimed to analyze sticky cost behavior in selling costs and general and administrative costs among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2022–2024. A quantitative method with an associative approach was employed. Purposive sampling yielded 86 sample companies with 248 observations. Hypotheses were tested using multiple linear regression with an interaction variable as the primary sticky cost indicator. The results indicate that neither selling costs nor general and administrative costs exhibit significant sticky cost behavior. Both hypotheses are rejected, suggesting that companies in this sector tend to be flexible in adjusting operating costs in response to changes in sales revenue.
Co-Authors Gracia Helena Pasapan I Melda Dyah Fitriani