Faktor-Faktor yang Mempengaruhi Cost Stickiness - Suatu Kajian Pustaka
This study aims to analyze the existing empirical research literature on determinant of cost stickiness. Cost stickiness has attracted the attention of professionals dan academics since Anderson, Banker dan Janakiraman (2003) discuss the asymmetrical cost behavior in their research. This study is a qualitative research dan use document analysis method to answer research question. We collected 25 empirical studies from 30 international journal in the 2013-2019 to make a complete dan integrated analysis. We classified determinants of cost stickiness into 2 (two) main groups: internal dan external factors. Internal factors, such as historical sales information, labor adjustment cost, earning management, intellectual capital, corporate governance, ownership, internal control, compensation dan incentive scheme, corporate social responsibility, management orientation, management optimistic behavior, dan company financing source do have impact on cost stickiness. External factors, such as market competition, law dan regulation, culture, dan external auditor have impact on cost stickiness as well. This research contributes by summarize variables that influence sticky asymmetrical cost behavior for practical business environment dan highlights future research opportunities.
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