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All Journal AKUNTABILITAS JWEM (Jurnal Wira Ekonomi Mikroskil) Jurnal Al-Iqtishad Jurnal Pengabdian UntukMu NegeRI Jurnal Kajian Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika J-MAS (Jurnal Manajemen dan Sains) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL MUTIARA AKUNTANSI Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Joong-Ki : Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomi Trisakti PROGRESIF Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Innovation Research and Knowledge Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Zul Azmi
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : J-MAS (Jurnal Manajemen dan Sains)

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Faktor-Faktor Yang Mempengaruhi Sticky Cost Zul Azmi; Januryanti Januryanti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.219

Abstract

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.
Co-Authors Abdul Rahman Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Alfi Diansyah Anisa Larasati Annisa Rahima Ramadhani Anriva, Della Hilia Ayu Lestari Tambunan Bagus Andi Kriswoyo Bagus Suripto Bustamin Bustamin Cily Tria Marisa Cindy Clara Desli Daffa Muzain Hanami Delsi Dean Fanny Yolanda Della Hilia Anriv Della Hilia Anriva Elsa Hertianti Evi Marlina Evi Marlina Evi Marlina Evi Marlina Fadrul Fadrul Faizah Hardi Yanti Fitri Yanti Galuh Setiadi GHEA ARDILIA Gia Ardila Hanna Bella Pesta Saragih Hasan Idris Indah Pramitha Sari Indra Jaya Intan Diane Binangkit Intan Indah Eka Fitri Intan Putri Azhari Intan Putri Azhari Intan Veronika Irma Muhsen Isnaniah Muslim Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jumadil Arsa Lawita, Nadia Fathurrahmi Ledia Tereza Linda Hetri Suriyanti M Ilham Bintang Setiadi Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mesi Helmaini Mutia Afrianti Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Neng Murialti Nik Maheran Bint Nik Muhammad Niken Azzahra Zl Nuraima Nuraima Osa Husni Nisa Oza Aidha Putri Putri Inti Amelia Lubis Rahmad Hidayat Alhadi Rama Gita Suci Rama Gita Suci Rama Gita Suci Rani Novita Della Ressy Agmallia Riyadi Aprayuda Rizda Akira Henur Siti Rodiah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Sri Mulyani Sugianto Sugianto Suriyanti, Linda Hetri SURYANI TASYA AULIANDARI THYO YOHANA BR MANIK Tri Wahyuningsih Triana Lady Viana Nurhasanah Wahyu Abdi Wardayani wardayani Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Yossi Dharma Yulisda Rata Widayanti Zunaida Zunaida