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Kristyana Dananti
Department of Management, Solo Technology Christian University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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STICKY COST BEHAVIOR OF INDONESIA STOCK EXCHANGE MANUFACTURING COMPANIES Magdalena Nany; Kristyana Dananti; Priskilla Oktavia; Sundari Sundari
International Journal of Social Science Vol. 3 No. 1: Juni 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i1.5750

Abstract

When activity levels fluctuate, sticky costs tend to increase rather than decrease. The testing of a sticky cost model is used in this study to illustrate the behavior of sticky costs on the selling expenditures, general and administrative costs, and product costs that are incurred by manufacturing firms. This study makes use of secondary data collected from 164 industrial companies that were listed on the Indonesia Stock Exchange between 2018 and 2019. Multiple regression evaluated data. According to this study, selling expenses, administrative and general expenditures, as well as the cost of things sold, are all considered sticky costs. This finding confirms all previous forecasts
Co-Authors Magdalena Nany Priskilla Oktavia Sundari .