International Journal of Social Science
Vol. 3 No. 1: Juni 2023

STICKY COST BEHAVIOR OF INDONESIA STOCK EXCHANGE MANUFACTURING COMPANIES

Magdalena Nany (Department of Accounting, Solo Technology Christian University)
Kristyana Dananti (Department of Management, Solo Technology Christian University)
Priskilla Oktavia (Department of Accounting, Solo Technology Christian University)
Sundari Sundari (Department of Computer Science, Duta Bangsa University)

Article Info

Publish Date
02 Jun 2023

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

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Journal Info
International Journal of Social Science
Website

Abbrev

IJSS

Publisher

bajang Institute

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

Description

"IJSS” for International Journal of Sosial Science, published by Bajang Instiute. Published in two formats, printed version of ISSN:2798-3463 and the online version of ISSN:2798-4079, both of which are published six times in one year. The scope of the journal studies broadly includes: Culture (a ...