COST STICKINESS PADA PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA
Abstract
Tujuan dari penelitian ini adalah untuk menguji apakah terdapat perilaku cost stickiness pada beban penjualan, umum dan administrasi serta apakah tingkat cost stickiness akan semakin kuat seiring dengan peningkatan intensitas aset pada perusahaan sektor teknologi di Indonesia. Metode yang digunakan dalam penelitian ini menggunakan desain kuantitatif dengan analisis regresi linear berganda. Sampel penelitian didapatkan dari laporan keuangan tahunan milik 17 perusahaan sektor teknologi yang terdaftar pada Bursa Efek Indonesia dengan periode observasi selama tahun 2019-2021. Berdasarkan pengujian dengan model Anderson, Banker, Janakiraman (ABJ) ditemukan bahwa beban penjualan, umum dan administrasi tidak terindikasi sticky cost. Namun ketika intensitas aset dimasukkan sebagai variabel pemoderasi ke dalam model ABJ maka intensitas aset memperkuat perilaku cost stickiness dalam beban penjualan, umum dan administrasi pada perusahaan sektor teknologi di Indonesia.
References
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Banker, R. D., Byzalov, D., & Plehn-Dujowich, J. M. (2014). Demand uncertainty and cost behavior. Accounting Review, 89(3), 839–865. https://doi.org/10.2308/accr-50661
Banker, R. D., Huang, R., Natarajan, R., & Zhao, S. (2019). Market Valuation of Intangible Asset: Evidence on SG&A Expenditure. The Accounting Review, 94(6), 61–90. https://doi.org/10.2308/accr-52468
Chen, J. V., Kama, I., & Lehavy, R. (2019). A contextual analysis of the impact of managerial expectations on asymmetric cost behavior. Review of Accounting Studies, 665–693. https://doi.org/10.1007/s11142-019-09491-2
Ciftci, M., & Zoubi, T. A. (2019). The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research, 31(3), 65–81. https://doi.org/10.2308/jmar-52331
Enache, L., & Srivastava, A. (2018). Should intangible investments be reported separately or commingled with operating expenses? New evidence. Management Science, 64(7), 3446–3468. https://doi.org/10.1287/mnsc.2017.2769
Hamermesh, D. S., & Pfann, G. A. (1996). Adjustment Costs in Factor Demand. Journal of Economic Literature, 34(3), 1264–1292.
Kartikasari, R., Suzan, L., & Muslih, M. (2018). Perilaku sticky cost terhadap biaya tenaga kerja dan beban usaha pada aktivitas penjualan. Jurnal Riset Akuntansi Kontemporer, 10(1), 1–7.
Kaspereit, T., & Lopatta, K. (2019). Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level. Journal of Management Accounting Research, 31(3), 99–127. https://doi.org/10.2308/jmar-52345
Nugroho, P.I., & Endarwati, W. (2014). Do the cost stickiness in the selling , general and administrative costs occur in manufacturing companies in indonesia? The Indonesian Journal of Accounting Research, 17(3), 275–290.
Li, W. L., & Zheng, K. (2017). Product market competition and cost stickiness. Review of Quantitative Finance and Accounting, 49(2), 283–313. https://doi.org/10.1007/s11156-016-0591-z
Lusiana, L., & Kristianti, I. (2020). Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies. Jurnal Keuangan Dan Perbankan, 24(2), 214–224. https://doi.org/10.26905/jkdp.v24i2.3195
Ningrum, D. A., & Noegroho, Y. A. K. (2021). Analisis perilaku sticky cost biaya penjualan , administrasi dan umum serta harga pokok penjualan pada perusahaan manufaktur. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 1519–1539.
Onel, G. (2018). Adjustment costs and threshold effects in factor demand relationships. Applied Economics, 50(18), 2070–2086. https://doi.org/10.1080/00036846.2017.1388908
Ratnawati, L., & Nugrahanti, Y. W. (2015). Perilaku Sticky Cost Biaya Penjualan , Biaya Administrasi Dan Umum Serta Manufaktur. Jurnal Ekonomi Dan Bisnis, XVIII(2), 65–80.
Reynoso, L. F. L., Vela-Beltrán-del-Río, C., & Martínez-Berrones, J. L. (2021). Sticky Costs and Expenses are not Alike: Mexican Reality. Journal of Accounting, Business and Management (JABM), 28(1), 14. https://doi.org/10.31966/jabminternational.v28i1.823
Venieris, G., Naoum, V. C., & Vlismas, O. (2015). Organisation capital and sticky behaviour of selling, general and administrative expenses. Management Accounting Research, 26(2014), 54–82. https://doi.org/10.1016/j.mar.2014.10.003
Vonna, S. R., & Daud, R. M. (2016). Analisis Perilaku Sticky Cost pada Biaya Produksi dan Non-produksi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 120–132.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Banker, R. D., & Byzalov, D. (2014). Asymmetric cost behavior. Journal of Management Accounting Research, 26(2), 43–79. https://doi.org/10.2308/jmar-50846
Banker, R. D., Byzalov, D., & Plehn-Dujowich, J. M. (2014). Demand uncertainty and cost behavior. Accounting Review, 89(3), 839–865. https://doi.org/10.2308/accr-50661
Banker, R. D., Huang, R., Natarajan, R., & Zhao, S. (2019). Market Valuation of Intangible Asset: Evidence on SG&A Expenditure. The Accounting Review, 94(6), 61–90. https://doi.org/10.2308/accr-52468
Chen, J. V., Kama, I., & Lehavy, R. (2019). A contextual analysis of the impact of managerial expectations on asymmetric cost behavior. Review of Accounting Studies, 665–693. https://doi.org/10.1007/s11142-019-09491-2
Ciftci, M., & Zoubi, T. A. (2019). The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research, 31(3), 65–81. https://doi.org/10.2308/jmar-52331
Enache, L., & Srivastava, A. (2018). Should intangible investments be reported separately or commingled with operating expenses? New evidence. Management Science, 64(7), 3446–3468. https://doi.org/10.1287/mnsc.2017.2769
Hamermesh, D. S., & Pfann, G. A. (1996). Adjustment Costs in Factor Demand. Journal of Economic Literature, 34(3), 1264–1292.
Kartikasari, R., Suzan, L., & Muslih, M. (2018). Perilaku sticky cost terhadap biaya tenaga kerja dan beban usaha pada aktivitas penjualan. Jurnal Riset Akuntansi Kontemporer, 10(1), 1–7.
Kaspereit, T., & Lopatta, K. (2019). Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level. Journal of Management Accounting Research, 31(3), 99–127. https://doi.org/10.2308/jmar-52345
Nugroho, P.I., & Endarwati, W. (2014). Do the cost stickiness in the selling , general and administrative costs occur in manufacturing companies in indonesia? The Indonesian Journal of Accounting Research, 17(3), 275–290.
Li, W. L., & Zheng, K. (2017). Product market competition and cost stickiness. Review of Quantitative Finance and Accounting, 49(2), 283–313. https://doi.org/10.1007/s11156-016-0591-z
Lusiana, L., & Kristianti, I. (2020). Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies. Jurnal Keuangan Dan Perbankan, 24(2), 214–224. https://doi.org/10.26905/jkdp.v24i2.3195
Ningrum, D. A., & Noegroho, Y. A. K. (2021). Analisis perilaku sticky cost biaya penjualan , administrasi dan umum serta harga pokok penjualan pada perusahaan manufaktur. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 1519–1539.
Onel, G. (2018). Adjustment costs and threshold effects in factor demand relationships. Applied Economics, 50(18), 2070–2086. https://doi.org/10.1080/00036846.2017.1388908
Ratnawati, L., & Nugrahanti, Y. W. (2015). Perilaku Sticky Cost Biaya Penjualan , Biaya Administrasi Dan Umum Serta Manufaktur. Jurnal Ekonomi Dan Bisnis, XVIII(2), 65–80.
Reynoso, L. F. L., Vela-Beltrán-del-Río, C., & Martínez-Berrones, J. L. (2021). Sticky Costs and Expenses are not Alike: Mexican Reality. Journal of Accounting, Business and Management (JABM), 28(1), 14. https://doi.org/10.31966/jabminternational.v28i1.823
Venieris, G., Naoum, V. C., & Vlismas, O. (2015). Organisation capital and sticky behaviour of selling, general and administrative expenses. Management Accounting Research, 26(2014), 54–82. https://doi.org/10.1016/j.mar.2014.10.003
Vonna, S. R., & Daud, R. M. (2016). Analisis Perilaku Sticky Cost pada Biaya Produksi dan Non-produksi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 120–132.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2023-04-01
How to Cite
Zacharias, J. (2023). COST STICKINESS PADA PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(1), 117-135. https://doi.org/10.31955/mea.v7i1.2290
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