Analisis Faktor-Faktor Yang Mempengaruhi Cost Stickiness Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Jazuli, Muhammad Asrin; Maksum, Azhar; Rini, Endang Sulistya

doi:10.22437/jssh.v4i1.9917

Cited by 3 publications

(7 citation statements)

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“…Asset intensity adalah rasio yang mengukur efektivitas dan efisiensi penjualan dalam pemanfaatan dan pengembangan aset, rasio ini menunjukkan banyaknya nilai dari total aset yang digunakan untuk tiap rupiah yang dihasilkan dari pendapatan penjualan. Rasio ini diukur dengan membandingkan antara total aset dengan penjualan bersih (Jazuli et al, 2020).…”

Section: Asset Intensityunclassified

“…Jika kondisi penjualan bersih meningkat, kenaikan biaya SG&A akan lebih besar daripada penurunan biaya SG&A saat penjualan bersih turun. Artinya, perubahan penjualan akan berdampak positif pada cost stickiness ((Evelyn, 2018), (Afiffah et al, 2018), (Jazuli et al, 2020), (Özkaya, 2020), (Azmi & Januryanti, 2021)).…”

Section: Gambar 1 Rerangka Konseptual Penelitian Perumusan Hipotesis ...unclassified

“…Untuk mencapai ini, manager akan memperkuat manajemen dan memperluas penjualan dengan menungkatkan biaya. Jika situasi ini terjadi karena peningkatan biaya, cost stickiness akan meningkat pada kondisi tersebut ( (Windyastuti & Biyanto, 2013), (Jazuli et al, 2020)).…”

Section: H1: Pertumbuhan Penjualan Berpengaruh Positif Terhadap Cost ...unclassified

“…perusahaan harus mengeluarkan biaya pembelian aset serta kehilangan investasi perusahaan. Semakin tinggi intensitas aset, semakin tinggi cost stickiness ((Evelyn, 2018), (Afiffah et al, 2018), (Jazuli et al, 2020), (Özkaya, 2020), (Azmi & Januryanti, 2021), (Walid, 2021)).…”

Section: H2: Profitabilitas Berpengaruh Positif Terhadap Cost Stickin...unclassified

“…Sedangkan profitability dan ukuran perusahaan tidak berpengaruh pada cost stikiness. Penelitian yang dilakukan oleh Jazuli et al (2020) mendapatkan hasil penelitian bahwa asset intensity dan leverage memiliki pengaruh signifikan positif terhadap cost stickiness. Employee intensity berpengaruh signifikan negatif pada tingkat cost stickiness.…”

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Pengaruh Pertumbuhan Penjualan, Profitabilitas, Asset Intensity, Ukuran Perusahaan Dan Employee Intensity Terhadap Cost Stickiness

Pebryanti,

Khomsiyah

2023

j. ekon. n.a. econo.

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Penelitian ini bertujuan untuk menganalisis perilaku cost stickiness serta faktor-faktor yang mempengaruhinya seperti pertumbuhan penjualan, profitabilitas, asset intensity, ukuran perusahaan dan employee intensity pada perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Populasi pada penelitian ini adalah 103 perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 76 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi berganda dan diolah dengan aplikasi software IBM SPSS statistic versi 24. Hasil penelitian menunjukan bahwa pertumbuhan penjualan berpengaruh positif terhadap cost stickiness. Profitabilitas dan asset intensity berpengaruh negatif terhadap cost stickiness. Sedangkan ukuran perusahaan dan employee intensity tidak berpengaruh terhadap cost stickiness.

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Section: Asset Intensityunclassified

Section: Gambar 1 Rerangka Konseptual Penelitian Perumusan Hipotesis ...unclassified

Section: H1: Pertumbuhan Penjualan Berpengaruh Positif Terhadap Cost ...unclassified

Section: H2: Profitabilitas Berpengaruh Positif Terhadap Cost Stickin...unclassified

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Pengaruh Pertumbuhan Penjualan, Profitabilitas, Asset Intensity, Ukuran Perusahaan Dan Employee Intensity Terhadap Cost Stickiness

Pebryanti,

Khomsiyah

2023

j. ekon. n.a. econo.

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Pengaruh Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity

Arliyansyah¹,

Izzalqurny

2023

Pusat Pengkajian dan Pengembangan Akuntansi

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This study examines the effect of institutional investors and competition intensity on sticky cost behavior with asset intensity as the control variable. As many as 77 companies from tourism, restaurant, and hotel in 2018-2021 was selected as sample. The results showed that institutional investors and competition intensity have no effect on sticky cost behavior. Institutional investors have no effect on sticky cost behavior due to low institutional ownership in tourism companies, restaurants, and hotels in 2018-2021. Competition intensity has no effect on sticky cost behavior due to the low intensity of competition in tourism companies, restaurants, and hotels in 2018-2021, so the competitive environment has not been able to provide information to investors, auditors, and parties involved in monitoring management behavior to adjust costs. This research provides a new contribution in the form of literature on the management and costs accounting field, especially regarding sticky cost behavior.

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Development of Integrated Early Childhood Art Innovations to Improve Artistic Abilities of Group B Children

Kustiawan¹,

Wulandari²,

Tirtaningsih³

et al. 2023

Proceedings of the International Conference on Educational Management and Technology (ICEMT 2022)

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Early childhood education should strive to stimulate, guide, nurture, and provide learning activities for all aspects of development, which includes the artistic aspect, in order to help children in achieving their developmental targets. Related to that, art is an activity that humans do consciously using visual, auditory, reading/writing, or kinesthetic media. An art development program in early childhood education institutes means that there are teachers who understand art development for children, also provide opportunities, places, times, and tools that children can use to explore, express, and appreciate the work of themselves and others in the form of visual, movement, music, drama, and various other fields of art in a pleasant atmosphere. However, the reality of learning in kindergarten, including learning in various art development programs, seems to be given only in the form of explanations and examples, which are then continued with certain themed assignments, causing children to be lazy and bored. Therefore, it is necessary to add new activity models for children's play and learning activities. Also, one solution that can be done to overcome these problems is by conducting research on the development of integrated early childhood art innovations, in order to improve children's artistic abilities.

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Analisis Faktor-Faktor Yang Mempengaruhi Cost Stickiness Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Cited by 3 publications

References 0 publications

Pengaruh Pertumbuhan Penjualan, Profitabilitas, Asset Intensity, Ukuran Perusahaan Dan Employee Intensity Terhadap Cost Stickiness

Pengaruh Pertumbuhan Penjualan, Profitabilitas, Asset Intensity, Ukuran Perusahaan Dan Employee Intensity Terhadap Cost Stickiness

Pengaruh Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity

Development of Integrated Early Childhood Art Innovations to Improve Artistic Abilities of Group B Children

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