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Pengaruh Kelengketan Biaya terhadap Kesempatan Pertumbuhan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

DEWA KETUT MEGAN MAHENDRA, Singgih Wijayana, S.E., M.Sc., Ph.D.,

2020 | Skripsi | S1 AKUNTANSI

Costs that rise more in proportion along with the increase in revenue but do not retain the identical proportion when accompanying decreasing revenue is labelled as sticky. Cost stickiness is said to occur due to management�s confidence in future prospects of the company and based on that statement, this study assumes that a sticky cost structure is likely to be accompanied by high growth opportunities. This study will be furbished as that of a quantitative one which aims to identify any correlations that might exist on tested variables and shall also benefit from the result of multiple linear regression analysis. The independent variable of cost stickiness would be established with the help of ABJ model that will make use of revenue and sales, general, and admistrative cost data and the dependent variable of growth opportunity would be proxied by market-to-book ratio. The group of samples being used in this study come from the �basic industry and chemicals� sector of Indonesian Stock Exchange which generate a group of 61 companies with data available from at least the year 2015 through 2018. The regression analysis shows that the hypothesis is denied, and instead signifying that in fact, cost stickiness holds a negative correlation with growth opportunity; that is, the stickier the costs are in a company, the worse their future growth might be.

Costs that rise more in proportion along with the increase in revenue but do not retain the identical proportion when accompanying decreasing revenue is labelled as sticky. Cost stickiness is said to occur due to management�s confidence in future prospects of the company and based on that statement, this study assumes that a sticky cost structure is likely to be accompanied by high growth opportunities. This study will be furbished as that of a quantitative one which aims to identify any correlations that might exist on tested variables and shall also benefit from the result of multiple linear regression analysis. The independent variable of cost stickiness would be established with the help of ABJ model that will make use of revenue and sales, general, and admistrative cost data and the dependent variable of growth opportunity would be proxied by market-to-book ratio. The group of samples being used in this study come from the �basic industry and chemicals� sector of Indonesian Stock Exchange which generate a group of 61 companies with data available from at least the year 2015 through 2018. The regression analysis shows that the hypothesis is denied, and instead signifying that in fact, cost stickiness holds a negative correlation with growth opportunity; that is, the stickier the costs are in a company, the worse their future growth might be.

Kata Kunci : Kelengketan biaya, kesempatan pertumbuhan, market-to-book ratio

  1. S1-2020-381937-abstract.pdf  
  2. S1-2020-381937-bibliography.pdf  
  3. S1-2020-381937-tableofcontent.pdf  
  4. S1-2020-381937-title.pdf