The purpose of this research is to find out whether SG&A cost is sticky and to see whether good corporate governance is able to reduce the level of stickiness cost. Population of this research were manufacturing companies listed on Indonesia stock exchange in the period of 2017-2018. Sample was chosen using purposive sampling technique with total sample of 111 companies. Analysis model used in this research was multiple regression which processed using SPSS 25 assistance. This research found that SG&A cost increased by 0.275 percent when sales increased by 1%. While SG&A cost decreased by 0.068% when sales decreased by 1%. The result of this research also found that gcg is able to reduce the level of stickiness cost.

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