Perilaku Sticky Biaya Penjualan, Umum dan Administratif Pada Perusahaan Indonesia

This study examines whether Indonesian firms' selling, general, and administrative costs are sticky. Cost stickiness –that is, whether costs increase more when activity rises than they decrease when activity falls by an equivalent amount. Study uses two variable of revenue and selling, general, and administrative cost. Study uses, 399 firms over 20 years from 1993-2013. Study finds that different to US firms, Indonesian firms do not demonstrate sticky selling, general, and administrative costs; however, the stickiness of selling, general, and administrative costs in Indonesia surfaced when the sample of study narrowed only to manufacturing industry.