PENGARUH ASSET INTENSITY, EMPLOYEE INTENSITY DAN EQUITY INTENSITY TERHADAP COST STICKINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

Lestari, Ayu Surya (2017) PENGARUH ASSET INTENSITY, EMPLOYEE INTENSITY DAN EQUITY INTENSITY TERHADAP COST STICKINESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk menemukan indikasi perilaku cost stickiness pada perusahaan manufaktur di indonesia. Cost stickiness di indikasikan dengan adanya reaksi atas perubahan biaya. Dapat terlihat saat penjualan mengalami penurunan, besaran perubahan biaya tidak sebanding dengan perubahan penjualan. Hal dipengaruhi oleh faktor–faktor dari adjustment cost theory, dimana terdapat peran seorang manajer dalam pengendalian biaya agar perusahaan dapat memenuhi target laba. Sampel yang digunakan dalam penelitian ini sebanyak 143 sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013–2015, yang dipilih melalui metode purposive sampling. Berdasarkan kriteria yang ditentukan terpilih 116 sampel yang memenuhi kriteria pengujian. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di BEI. Pengujian hipotesis menggunakan model ABJ yang merupakan modifikasi dari model regresi linear berganda yang diperkenalkan oleh Anderson, Balakhrisman, Janakiraman (2003). Hasil dalam penelitian ini menunjukkan Uji simultan yang menunjukkan bahwa semua variabel yang diuji dalam penelitian ini berpengaruh terhadap cost stickiness dengan nilai signifikansi 0,000. Secara parsial variabel asset intensity berpengaruh terhadap tingkat cost stickiness. Hasil ini bermakna semakin tinggi tingkat asset intensity yang dilakukan perusahaan menyebabkan semakin besarnya tingkat cost stickiness karena perusahaan tidak mampu dalam menangani masalah efektifitas biaya yang terjadi. Sedangkan variabel employee intensity dan equity intensity tidak berpengaruh terhadap cost stickiness dikarenakan perusahaan mampu dalam mengatasi masalah biaya yang terjadi ketika penjualan mengalami penurunan, sehingga biaya dapat dikontrol dan tidak menimbulkan masalah pada laba perusahaan. Kesimpulan penelitian ini adalah kemampuan perusahaan dalam mengatasi permasalahan biaya dalam perolehan tenaga kerja dan investasi dengan efektif dapat menurunkan besaran cost stickiness, meskipun masih sulit untuk melakukan adjustment pada aset yang diperoleh perusahaan ketika mengalami penurunan penjualan yang akan memperbesar tingkatan cost stickiness.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorTriadiarti, Yulita197407011969032001
Call Number: SK-2017 AKT 046
Keywords: Cost Stickiness; Adjustment Cost Theory; Asset Intensity; Employee Intensity; Equity Intensity
Subjects: H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 08 Aug 2017 15:46
URI: http://digilib.unimed.ac.id/id/eprint/25413

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