ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN DAN BIAYA ADMINISTRASI & UMUM PADA PERUSAHAAN NON-CYCLICALS TAHUN 2022-2024

  • Gracia Helena Pasapan Universitas Mulawarman, Samarinda, Indonesia
  • I Melda Dyah Fitriani Universitas Mulawarman, Samarinda, Indonesia
  • L.M Hasriadi Universitas Mulawarman, Samarinda, Indonesia
DOI: https://doi.org/10.52362/jisamar.v10i2.2392

Abstract

Cost behavior is not always symmetric in response to changes in business activity. Sticky cost phenomenon occurs when costs increase more when sales rise than they decrease when sales fall, potentially reducing a company’s efficiency and profitability. This study aimed to analyze sticky cost behavior in selling costs and general and administrative costs among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2022–2024. A quantitative method with an associative approach was employed. Purposive sampling yielded 86 sample companies with 248 observations. Hypotheses were tested using multiple linear regression with an interaction variable as the primary sticky cost indicator. The results indicate that neither selling costs nor general and administrative costs exhibit significant sticky cost behavior. Both hypotheses are rejected, suggesting that companies in this sector tend to be flexible in adjusting operating costs in response to changes in sales revenue.

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Author Biographies

Gracia Helena Pasapan, Universitas Mulawarman, Samarinda, Indonesia

 Program Studi Sarjana Akuntansi 

I Melda Dyah Fitriani, Universitas Mulawarman, Samarinda, Indonesia

Program Studi Sarjana Akuntansi 

L.M Hasriadi, Universitas Mulawarman, Samarinda, Indonesia

 Dosen Program Studi  Akuntansi 

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Published
2026-05-29
How to Cite
PASAPAN, Gracia Helena; FITRIANI, I Melda Dyah; HASRIADI, L.M. ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN DAN BIAYA ADMINISTRASI & UMUM PADA PERUSAHAAN NON-CYCLICALS TAHUN 2022-2024. Journal of Information System, Applied, Management, Accounting and Research, [S.l.], v. 10, n. 2, p. 703-713, may 2026. ISSN 2598-8719. Available at: <https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/2392>. Date accessed: 01 june 2026. doi: https://doi.org/10.52362/jisamar.v10i2.2392.
Citation Formats
Issue
Vol 10 No 2 (2026): JISAMAR (May 2026)
Section
Articles
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