STICKY COST BEHAVIOR OF INDONESIA STOCK EXCHANGE MANUFACTURING COMPANIES

Authors

  • 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

DOI:

https://doi.org/10.53625/ijss.v3i1.5750

Keywords:

Sticky Cost, Selling Cost, Administrative And General Expenses, Cost Of Goods Sold

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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Published

2023-06-02

How to Cite

Magdalena Nany, Kristyana Dananti, Priskilla Oktavia, & Sundari, S. (2023). STICKY COST BEHAVIOR OF INDONESIA STOCK EXCHANGE MANUFACTURING COMPANIES. International Journal of Social Science, 3(1), 1–8. https://doi.org/10.53625/ijss.v3i1.5750

Issue

Vol. 3 No. 1: Juni 2023

Section

Articles

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Copyright (c) 2023 Magdalena Nany, Kristyana Dananti, Priskilla Oktavia, Sundari Sundari

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