Research on Cost Stickiness in International Journals: A Bibliometric Study

Krisnadewi, Komang Ayu; Niroula, Ballav; Mendo, Andi Yusniar

doi:10.26740/jaj.v13n2.p144-158

Cited by 2 publications

(2 citation statements)

References 65 publications

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“…Managers use cost behavior to forecast operational activity costs (Banker dan Chen, 2006 in [2]. The pricing pattern is uneven and has a tendency to be persistent [3]. According to Weiss (2010), A cost is said to be sticky when there is a rise in that cost that is an equal amount more than there is a drop in that cost as a result of a change in activity.…”

Section: Introductionmentioning

confidence: 99%

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Magdalena Nany,

Kristyana Dananti,

Priskilla Oktavia

et al. 2023

IJSS

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When activity levels fluctuate, sticky costs tend to increase rather than decrease. The testing of a sticky cost model is used in this study to illustrate the behavior of sticky costs on the selling expenditures, general and administrative costs, and product costs that are incurred by manufacturing firms. This study makes use of secondary data collected from 164 industrial companies that were listed on the Indonesia Stock Exchange between 2018 and 2019. Multiple regression evaluated data. According to this study, selling expenses, administrative and general expenditures, as well as the cost of things sold, are all considered sticky costs. This finding confirms all previous forecasts

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Section: Introductionmentioning

confidence: 99%

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Magdalena Nany,

Kristyana Dananti,

Priskilla Oktavia

et al. 2023

IJSS

View full text Add to dashboard Cite

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“…Previous research on sticky costs is related to agency conflicts and corporate governance (Ali et al, 2021;Riegler & Weiskirchner-Merten, 2021;Zonatto et al, 2018); certain industries (Cohen et al, 2017;Kartikasari et al, 2018;Lusiana & Kristianti, 2020;Safitri & Kristianti, 2022); managerial characteristics (Krisnadewi et al, 2022;Restuti et al, 2022); also CSR (Fan et al, 2021;Golden et al, 2020;Habib & Hasan, 2019b). There is also research using employee costs as an independent variable in research on cost stickiness (Laffranchini et al, 2020;.…”

Section: Introductionmentioning

confidence: 99%

Does CSR increase cost stickiness?

Kristianti,

Yuyetta

2022

J. Keuang. dan Perbank.

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This study aims to provide evidence of corporate social responsibility (CSR) engagement with cost stickiness. Cost stickiness is an asymmetrical cost behavior in which the magnitude of the increase in costs tends to be higher when there is an increase in activity compared to the decrease in costs when there is a decrease in activity. The pattern of changes in costs depends not only on the size of the activity but also on the direction of the change. The research hypothesis states that the involvement of CSR requires the long-term commitment of the company in value creation activities, so it is difficult to suppress committed resources instantly. This study uses employee welfare costs and donations as a proxy for CSR. The research sample is a manufacturing company in Indonesia, with the observation year of 2017–2020. The results of the study prove that there is cost stickiness in selling, administrative, and general costs, and the degree of cost stickiness increases when CSR costs are added to the research model. The results also confirm that changes in activity levels and changes in costs are not always the same. These findings provide new evidence for understanding how CSR affects cost stickiness in manufacturing firms.

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Research on Cost Stickiness in International Journals: A Bibliometric Study

Cited by 2 publications

References 65 publications

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Sticky Cost Behavior of Indonesia Stock Exchange Manufacturing Companies

Does CSR increase cost stickiness?

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