ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI ( StudiPada Perusahaan Manufaktur Industri Barang Konsumsi Yang Terdaftar Di BEI )

The problem raised in this study is the behavior of sticky costs. Sticky costs are costs that have a character that is not proportional to changes in activity. These costs become rigid when there is a decrease in activity in the company. This study aims to find indications of sticky cost behavior in consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021.
The population in this study are all consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange, totaling 39 companies. The sample in this study were 24 companies with a period of 5 years so that the total sample was 120. The sampling technique was purposive sampling. The data analysis method in this study is panel data regression analysis with the development of Anderson et al.
The study found that production costs increased by 0.873 percent and non-production costs by 0.398 when net sales increased by 1 percent. Meanwhile, when net sales fell by 1 percent, production costs fell by 0.669 percent and non-production costs fell by 0.186 percent.
The conclusion of the research results states that there are indications of sticky cost behavior in production costs and non-production costs following the cost adjustment delay theory put forward by Anderson et al where managers consider that consumer goods will not experience a decline in activity volume for a long time.