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Journal : INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen

Factors Affecting Cost Stickiness in Manufacturing Companies Listed on the IDX for the 2016-2022 Period Wulandari, Inayah; Ulfah, Yana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2244

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