ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN, ADMINISTRASI DAN UMUM SERTA HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR
Abstract
The purpose of this study is to analyze and provide empirical evidence whether there are behavioral indications that indicate selling costs, general and administrative costs, and cost of goods sold (COGS), and whether the intensity of the company's assets can affect the inherent cost behavior. Sticky cost behavior can be seen in the disproportionate changes in costs when there is a change in the volume of activity. This research uses descriptive quantitative method with multiple linear regression test. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period using purposive sampling technique. This study found no indication of sticky cost behavior in manufacturing companies.
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