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All Journal Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Journal of Government and Civil Society MANAGERIA: Jurnal Manajemen Pendidikan Islam Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) ABIS: Accounting and Business Information Systems Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Riset Akuntansi dan Keuangan Indonesia
Slamet Sugiri
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Sticky cost behavior of bank’s executive compensation in four South East Asian countries Slamet Sugiri; Rahmat Febrianto; Etik Kresnawati
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
Co-Authors Abdul Halim Arief Zulianto Susilo Eko Suwardi Ertambang Nahartyo ETIK KRESNAWATI Fauzan Misra Fitri Amalia Gama Pamungkas GUDONO GUDONO Hendrik Gamaliel Jogiyanto Hartono Mu'afi, M. Hanief Mujiati Mujiati Mujiati Mujiati Mulyasari, Windu NASUHI HIDAJAT nugroho wisnu murti Nurdiono Nurdiono Rahmat Febrianto Retno Yuni Nur Susilowati Sumiyana Sumiyana Supriyadi . Syafrita Ridha Ginting Toni Nurhadianto Toni Nurhadianto Tri Siwi Nugraheni Tri Siwi Nugraheni Tri Siwi Nugraheni, Tri Siwi Vita Elisa Fitriana Wahyu Dewi Hapsari Zaki Baridwan Zaki Baridwan