Factors Affecting Cost Stickiness in Manufacturing Companies Listed on the IDX for the 2016-2022 Period
Year: 2024
Type: article
Abstract: This study aims to examine sales growth, asset intensity, employee intensity, and leverage on cost stickiness in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The type of research is quantitative using secondary data. The sampling technique uses the purposive sampling method with a total of 65 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data analysis used is SPSS 25 software. The results of this study are that sales growth and asset intensity have a positive and significant effect on cost stickiness, employee intensity has a positive but not significant effect on cost stickiness, and leverage has a negative and significant effect on cost stickiness
Source: INOVASI
Authors: Inayah Wulandari, Yana Ulfah
Institution: Mulawarman University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411770431