Windyastuti_Abstract_1712013

PENETAPAN TARGET TERHADAP STICKINESS COST

Windyastuti
Fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 (Lingkar Utara) Condongcatur, 55283.

Korespondensi dengan Penulis:
Windyastuti: Telp. +62 274 487 273; Fax. +62 274 486 255
E-mail:windyastuti.wijaya@gmail.com

Abstract

This study aimed to analyze the influence of manager targeting to the stickiness cost. The research data was a manufacturing company’s financial statements during 1999-2011 published at BEI. The research data included cost of sales, administration and general, net sales and Price Earnings Ratio (PER). This study used a dynamic panel data regression analysis. The results showed that cost of sales, administration and general were sticky. Furthermore, manager targeting caused the stickiness degree of sales, administration and general cost lower. Manager targeting changed the manager’s behavior. When the net sales declined, manager reduced the resource use drastically so the cost of Sales, Administration and General also decreased drastically.

Key words: administration and general, cost, cost of sales, net sales, price earnings ratio, stickiness.

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