PENGARUH ASSET INTENSITY DAN EMPLOYEE INTENSITY TERHADAP STICKY COST PADA BIAYA PENJUALAN, ADMINISTRASI, DAN UMUM
ABSTRACT: The aim of this
study is to find the indication of sticky cost behavior in manufacturing
companies in Indonesia between 2009 and 2012 and to see whether the sticky cost
level is affected by asset intensity and employee intensity. The indication of
sticky cost can be seen from a higher cost when sales volume is increasing compared
to when sales volume is decreasing in the equal proportion. This study found
that selling, gen-eral, and administrative increase 0,475% percent per 1
percent increase in sales and decrease 0,409 percent per1 percent decrease in
sales. The degree of stickiness also increase following the increase of asset
intensity. However, the rise of stickiness does not follow the increase in
employee intensity.
Penulis: Yuniasih
Wahyuningtyas, Yeterina Widi Nugrahanti
Kode Jurnal: jpmanajemendd140525
