E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.05.TAHUN 2017

PERILAKU COST STICKINESS DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Luh Pande Eka Setiawati (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)
Ni Putu Sri Harta Mimba (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)



Article Info

Publish Date
14 May 2017

Abstract

This study aims to prove empirically that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher compared with the percentage decrease in cash compensation received when the bank's revenue declined (sticky cost behavior). As well as to see the different levels of sticky cost in executive compensationstate BUMN Bank and non BUMN Bank that listed in the Indonesia Stock Exchange. This study uses secondary data. Sampling technique used purposive sampling. Total samples is as many as 31 companies. Data analysis technique used is the analysis of multiple linear regression and Mann Whitney test. The analysis showed that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher than the percentage decrease in cash compensation received when the bank's revenue declined or there are cost stickiness behavioral on executive compensation further results of the study showed no difference in the level of cost stickiness on executive compensation BUMN Banks and non BUMN.

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Journal Info

Abbrev

EEB

Publisher

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...