Analysis of Factors That Influence Sticky Costs in Transportation Sub-Sector Companies

Lailatus Saadah (Management, Faculty of Economics, Universitas KH. A. Wahab Hasbullah, Indonesia)
Dita Hafizah (Management, Faculty of Economics, Universitas KH. A. Wahab Hasbullah, Indonesia)
Putri Marsella Zalianti (Management, Faculty of Economics, Universitas KH. A. Wahab Hasbullah, Indonesia)

International Journal of Accounting, Business, and Economic Policy
Vol. 1 No. 1 (2025): January

This study aims to analyse sticky cost behaviour in transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Sticky cost is a phenomenon in which costs do not decrease proportionally when business activity decreases. This study uses a descriptive approach with secondary data in the form of company financial statements processed with panel data analysis techniques. The independent variables tested include sales, company size, asset intensity, intellectual capital, and leverage. The results showed that the level of sticky costs in transport sub-sector companies was very low, indicating high cost flexibility. This finding implies that companies in this sub-sector are able to adjust their cost structure efficiently to manage financial risk and improve competitiveness.