ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014)
Abstract: The aim of this research is to investigate
whether there is any indication of sticky cost behavior on the production and
non-production costs. The cost stickiness can be indicated by response costs of
production and non-production costs to changes in net sales. This study is an
empirical study using multiple linear regression analysis. The samples of this
study are manufacturing companies listed in Indonesia Stock Exchange during
2011-2014. Samples are taken by simple random sampling method. Total sample of
companies used are 57 companies.
The research results provide of sticky cost behavior indication on
production and non-production costs in Indonesian manufacturing company. With
the result of this study, non-production costs are sticky but production costs
are not sticky.
Penulis: Suci Riskia Vonna,
Rulfah M. Daud
Kode Jurnal: jpakuntansidd160664
