Published: 2024-07-20

Analisis Asset Intensity, Profitability, dan Leverage Terhadap Cost Stickiness

DOI: 10.35870/emt.v8i3.2811

Disa Muqiita Prawesti, Kurnia Rina Ariani
  • Disa Muqiita Prawesti: Universitas Muhammadiyah Surakarta
  • Kurnia Rina Ariani: Universitas Muhammadiyah Surakarta
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Abstract

This study aims to analyze the effect of asset intensity, profitability, and leverage on cost stickiness in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The research method employed is a quantitative approach, with a population of 144 companies, from which a sample of 70 companies was selected using purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that asset intensity and profitability have a significant effect on cost stickiness, while leverage does not have a significant effect. These findings provide additional insights into cost behavior within companies and can serve as a reference for further research in managerial accounting. Moreover, the results of this study are expected to assist management in making more effective decisions regarding cost control.

Keywords

Asset Intensity; Profitability; Leverage; Cost Stickiness

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How to Cite

Prawesti, D. M., & Ariani, K. R. (2024). Analisis Asset Intensity, Profitability, dan Leverage Terhadap Cost Stickiness. Jurnal EMT KITA, 8(3), 1048-1057. https://doi.org/10.35870/emt.v8i3.2811
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 3 (2024)

  • Section: Articles

  • Published: 2024-07-20

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Author Biographies
Disa Muqiita Prawesti, , Universitas Muhammadiyah Surakarta
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Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

Kurnia Rina Ariani, , Universitas Muhammadiyah Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

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