Analisis perilaku Sticky Cost biaya produksi  pada perusahaan BUMN sektor manufaktur periode 2014-2020

Dinda Puri  Safitri; Ika Kristianti

doi:10.33395/owner.v6i2.835

Authors

Dinda Puri Safitri Universitas Kristen Satya Wacana
Ika Kristianti Universitas Kristen Satya Wacana

DOI:

10.33395/owner.v6i2.835

Abstract

The purpose of this study is to find out if there are indications of sticky cost behavior that exists in production costs. Sticky cost can be indicated by the response of production costs to changes in net sales. This research is empirical research using multiple linear regression analysis. This research sample is a state-owned company, especially the manufacturing sector, which existed in the current period from 2014 to 2020. Samples are taken by purposive sampling method. The total number of samples of state-owned enterprises in the manufacturing sector used is as many as 49 samples. This research is expected to provide benefits that are used as a reference in the development of literature with regard to cost behavior or sticky costs. In addition, another hope of this sticky cost-related research can help provide benefits that can later be used as input to managers in planning costs, because not all costs can change proportionally. From the manager's side, of course, this research is an evaluation material that will later be used for reference in decision making so that there is no indication of sticky cost behavior.

The conclusion of this study is that the production cost means that it shows that registered SOE manufacturing has sticky behavior where there is no decrease in production costs when net sales decrease, so that variable production costs are not affected. This is because the components in production costs are mostly fixed costs whose increases and also decreased costs are strongly influenced by changes in activity volume, and few variable cost components on production costs.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Kartikasari, R., Suzan, L., & Muslih, M. (2018). Perilaku Sticky Cost Terhadap Biaya Tenaga Kerja Dan Beban Usaha Pada Aktivitas Penjualan. Jurnal Riset Akuntansi Kontemporer, 10(1), 1–7. https://doi.org/10.23969/jrak.v10i1.1055

Ningrum, D. A., & Noegroho, Y. A. K. (2021). Analisis Perilaku Sticky Cost Biaya Penjualan, Administrasi, Dan Umum Serta Harga Pokok JIMEA, Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 1519–1539.

Prabowo, R., Hooghiemstra, R., & Van Veen-Dirks, P. (2018). State Ownership, Socio-political Factors, and Labor Cost Stickiness. European Accounting Review, 27(4), 771–796. https://doi.org/10.1080/09638180.2017.1329659

Putri, S. T. (2013). Perilaku Kelengketan Biaya (Sticky Cost) Fakultas : Ekonomika Dan Bisnis Program Studi : Akuntansi.

Vonna, S. R., & Daud, R. M. (2016). Analisis Perilaku Sticky Cost pada Biaya Produksi dan Non-produksi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 120–132.

Windyastuti., 2010, “Stickiness Kos Produksi dan Non-Produksi (Studi pada Perusahaan Plastik dan Kaca yang Terdaftar di BEJ)”. Buletin Ekonomi Vol. 8, No. 3, Desember 2010.

Mulachela, H. (2021). Biaya Produksi: Pengertian, Jenis, dan Penggolongannya. Retrieved from https://katadata.co.id/safrezifitra/finansial/61247fad5900d/biaya-produksi-pengertian-jenis-dan-penggolongannya

Syafnidawaty (2020). Apa Itu Populasi dan Sample Dalam Penelitian. Retrieved from https://raharja.ac.id/2020/11/04/apa-itu-populasi-dan-sampel-dalam-penelitian

Imam, B. P., Abu Hanifah, & E. Munawar Muchlis. (2021). Asymmetric Cost Behavior Concept Aproach in Analyzing Changes in Sales to Operating Costs (Research on Manufacturing Companies 2014 – 2019). 2021.

Pande, L., Setiawati, E., Karlinda, Y., & Putri, W. (2021). Perilaku Sticky Cost Dalam Kompensasi Eksekutif Bank BUMN dan Non BUMN Yang Terdaftar Di Bursa Efek Indonesia.