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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis Journal of Consumer Sciences JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : Akuntansi Krida Wacana

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FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Afiffah, Annida; Murdayanti, Yunika; Purwohedi, Unggul
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.
FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Annida Afiffah; Yunika Murdayanti; Unggul Purwohedi
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Arthika Dewi, Mega Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Sih Afsari Utami, Andini Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Ulupu, IGKA Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam