Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia
This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2025-05-01
|
| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ecojoin.org/index.php/EJA/article/view/2798 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849688539861614592 |
|---|---|
| author | Monifa Nirely Wijaya Diana Frederica |
| author_facet | Monifa Nirely Wijaya Diana Frederica |
| author_sort | Monifa Nirely Wijaya |
| collection | DOAJ |
| description | This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity, and audit quality has no significant effect on sticky cost. |
| format | Article |
| id | doaj-art-8a6ea770889f48bc9d03b597f395b9fb |
| institution | DOAJ |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-8a6ea770889f48bc9d03b597f395b9fb2025-08-20T03:21:56ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-05-0129229331110.24912/ja.v29i2.27982782Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in IndonesiaMonifa Nirely WijayaDiana FredericaThis study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity, and audit quality has no significant effect on sticky cost.https://ecojoin.org/index.php/EJA/article/view/2798sticky cost; assets intensity; good corporate governance; audit quality. |
| spellingShingle | Monifa Nirely Wijaya Diana Frederica Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia Jurnal Akuntansi sticky cost; assets intensity; good corporate governance; audit quality. |
| title | Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia |
| title_full | Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia |
| title_fullStr | Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia |
| title_full_unstemmed | Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia |
| title_short | Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia |
| title_sort | factors affecting sticky cost in non cyclical consumer companies in indonesia |
| topic | sticky cost; assets intensity; good corporate governance; audit quality. |
| url | https://ecojoin.org/index.php/EJA/article/view/2798 |
| work_keys_str_mv | AT monifanirelywijaya factorsaffectingstickycostinnoncyclicalconsumercompaniesinindonesia AT dianafrederica factorsaffectingstickycostinnoncyclicalconsumercompaniesinindonesia |