Stickiness Cost Biaya Penjualan, Biaya Administrasi dan Umum
| Main Authors: | Nurdiana, Elvira, Eltivia, Nurafni, Sumiadji, - |
|---|---|
| Format: | Article info Journal |
| Terbitan: |
Jurusan Akuntansi Politeknik Negeri Malang
, 2016
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| Online Access: |
http://jmam.polinema.ac.id/index.php/jmam/article/view/38 |
Daftar Isi:
- The purpose of this study was to examined the stickiness cost of Sales, General,& Administration (SG&A)cost to net sales for textile and garment companies in Indonesia during 2007-2013. Furthermore, this research aims at examining the degree of stickiness cost when the sales decreases for two years in a row and examining the degree of stickiness cost related to asset intensity. Based on the purposive sampling technique, 14 companies were selected as the samples out of the overall population of 18 companies listed on Indonesia Stock Exchange. This study used multiple linear regression. The resultsindicated that SG&A cost was sticky. The decreasing sales in two successive years has no effect to stickiness degreeand the asset intensity does not influencethe stickiness degree of the textile and garment companies in Indonesia.