PERILAKU STICKYNESS BIAYA PEMASARAN DAN ADMINISTRASI UMUM DI PERUSAHAAN PABRIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2023)

Sunarni, Ch. Wiwik PERILAKU STICKYNESS BIAYA PEMASARAN DAN ADMINISTRASI UMUM DI PERUSAHAAN PABRIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2023). [Research] (Unpublished)

Text (Ch. Wiwik Sunarni) Laporan Penelitian Perorangan a.n. Wiwik Sunarni.pdf Restricted to Repository staff only Download (1MB)

Abstract

Cost behavior is the reaction of costs due to a change in business activity. In general, there are fixed costs, variable costs and semi-variable costs. The traditional cost model will link the costs and the activity in an accounting period. If the selling activity increase by 5%, the costs will also increase by 5 % and vice versa. (Atmanto et.al.,2009). However, in the real situation the increase in selling activity will cause the higher increase in costs compared to when the sales activity decreases in a proportional way. Anderson et.al. (2003) stated that the stickiness of costs is not just influence by the proportion of fixed and variable costs but also influence by the manager decisions. The objective of this research is to find indication of stickiness behavior of sales, general and administrative costs (SGA) in manufacturing companies listed in Indonesian Stock Exchange for the last 10 years (range 2010 until 2020). This study uses selling, general administration costs as dependent variable. There will be a stickiness behavior if there is a higher SGA cost when sales revenue is increasing compared to when sales revenue is decreasing. By using purposive random sampling, there are 26 manufacturing companies that meet the conditions. The research proved that there is a stickiness behavior in manufacturing companies listed in Indonesian Stock Exchange for the last 10 years (2010 until 2020). By using Anderson et.al. model (2003), the result shown that β1= 0.132421 > 0, β2= -0.103363<0 or β1+ β2=0.029058 < β1. The result mean that every 1% increase in sales revenue then the Sales and General Administration costs will increase by 0.132421%. If the sales revenue decreased by 1 % then the Sales and General Administration costs will decrease by 0.029058 %. It shown that the increasing cost is higher when sales is increased compared to the decreasing cost when the sales is decreased.

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