J-MAS (Jurnal Manajemen dan Sains)
Vol 6, No 1 (2021): April

Faktor-Faktor Yang Mempengaruhi Sticky Cost

Zul Azmi (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)
Januryanti Januryanti (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau)

Article Info

Publish Date
29 Apr 2021

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.

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Journal Info
J-MAS (Jurnal Manajemen dan Sains)
Website

Abbrev

jmas

Publisher

Universitas Batanghari Jambi

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...