PENGARUH PERUBAHAN PENJUALAN, CAPITAL INTENSITY RATIO DAN EARNING MANAGEMENT TERHADAP COST STICKINESS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019)

SIMBOLON, CARISSA MEGUMI ESPERANZA (2021) PENGARUH PERUBAHAN PENJUALAN, CAPITAL INTENSITY RATIO DAN EARNING MANAGEMENT TERHADAP COST STICKINESS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of changes in sales, capital intensity ratio and earning management as proxied by discretionary accrual (DA) on cost stickiness which is proxied by selling, administrative and general (PA&U) costs. Samples of this study came from 46 basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2019. This study uses multiple linear regression analysis and uses SPSS Statistic 25 to test the significance of cost stickiness on changes in sales, capital intensity ratio and earning management. This study did not find the phenomenon of cost stickiness in manufacturing companies in the basic industry and chemical sectors, but did find indications of a relationship between changes in sales and capital intensity ratio with cost stickiness. This study also found that earning management cannot reduce cost stickiness behavior. Keywords: Cost Stickiness, Sticky Cost, Perubahan Penjualan, Capital Intensity Ratio, Earning Management Penelitian ini bertujuan untuk menguji pengaruh perubahan penjualan, capital intensity ratio dan earning management yang diproksikan dengan discretionary accrual (DA) terhadap cost stickiness yang diproksikan dengan biaya penjualan, administrasi dan umum (PA&U). Sampel berasal dari 46 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015 hingga 2019. Penelitian ini menggunakan analisis regresi regresi linear berganda dan menggunakan SPSS Statistic 25 untuk menguji signifikansi cost stickiness pada perubahan penjualan, capital intensity ratio dan earning management. Penelitian ini tidak menemukan fenomena cost stickiness pada perusahaan manufaktur sektor industri dasar dan kimia, namun menemukan indikasi adanya hubungan perubahan penjualan dan capital intensity ratio dengan cost stickiness. Penelitian ini juga menemukan bahwa earning management tidak dapat menurunkan perilaku cost stickiness. Kata Kunci: Cost Stickiness, Sticky Cost, Perubahan Penjualan, Capital Intensity Ratio, Earning Management

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010022
Uncontrolled Keywords: Cost Stickiness, Sticky Cost, Perubahan Penjualan, Capital Intensity Ratio, Earning Management
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Jan 2025 08:26
Last Modified: 21 Jan 2025 08:26
URI: http://repository.mercubuana.ac.id/id/eprint/93671

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