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All Journal Cakrawala Repositori Imwi
Nur Aisyah Kustiani
State Finance Polytechnic STAN
Economics, Econometrics & Finance

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Asymmetric Cost Behavior In Indonesia Muh. Pungki Nur Setiawan; Nur Aisyah Kustiani; Intan Dwi Puspitasari
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.297

Abstract

Let’s say that last year’s sales had a 1% increase and expenses had a 0.53% increase compared to the year prior. If this year's sales decrease by 1%, how much will the expenses decrease? Most of us will answer that the expenses will decrease symmetrically, which is around 0.53%. However, this study finds that expenses increase by 0.53% per 1% increase in sales but only decrease by 0.39% per 1% decrease in sales. This phenomenon is called "asymmetric cost behavior" and occurred in the companies listed on the Indonesia Stock Exchange for the 2010–2017 period. This result fits with the study held by Anderson, Banker, and Jankiraman (2003), where they found that for a 1% increase in sales, the expense will increase by 0.55%, whereas it will only decrease by 0.35% when the sales decrease by 1%. Long-term assets, managerial decisions, and adjustment costs are the main factors behind this phenomenon.
Asymmetric Cost Behavior In Indonesia Muh. Pungki Nur Setiawan; Nur Aisyah Kustiani; Intan Dwi Puspitasari
Cakrawala Repositori IMWI Vol. 6 No. 2 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i2.297

Abstract

Let’s say that last year’s sales had a 1% increase and expenses had a 0.53% increase compared to the year prior. If this year's sales decrease by 1%, how much will the expenses decrease? Most of us will answer that the expenses will decrease symmetrically, which is around 0.53%. However, this study finds that expenses increase by 0.53% per 1% increase in sales but only decrease by 0.39% per 1% decrease in sales. This phenomenon is called "asymmetric cost behavior" and occurred in the companies listed on the Indonesia Stock Exchange for the 2010–2017 period. This result fits with the study held by Anderson, Banker, and Jankiraman (2003), where they found that for a 1% increase in sales, the expense will increase by 0.55%, whereas it will only decrease by 0.35% when the sales decrease by 1%. Long-term assets, managerial decisions, and adjustment costs are the main factors behind this phenomenon.
Co-Authors Intan Dwi Puspitasari Muh. Pungki Nur Setiawan