Search results for: Farizy Yunaz

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class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Farizy Yunaz</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1</span> Analysis of Behavior and Determinants of Cost Stickiness in Manufacturing Companies in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Farizy%20Yunaz">Farizy Yunaz</a>, <a href="https://publications.waset.org/abstracts/search?q=Catur%20Sasongko"> Catur Sasongko</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims to provide the empirical evidence regarding cost stickiness behavior and its determinants on listed manufacturing companies. Hypothesis testing is performed using pooled least square method. The result concludes that there is cost stickiness behavior in selling, general and administrative costs. In term of determinants, firm-specific adjustment costs measured by asset intensity and employee intensity have significant positive impact on the level of cost stickiness. Meanwhile, earnings target and leverage have significant negative impact on the level of cost stickiness. However, the management empire building incentives measured by free cash flow has no significant positive impact. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adjustment%20cost" title="adjustment cost">adjustment cost</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20behavior" title=" cost behavior"> cost behavior</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20stickiness" title=" cost stickiness"> cost stickiness</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20target" title=" earnings target"> earnings target</a>, <a href="https://publications.waset.org/abstracts/search?q=leverage" title=" leverage"> leverage</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20empire%20building%20incentive" title=" management empire building incentive"> management empire building incentive</a> </p> <a href="https://publications.waset.org/abstracts/62172/analysis-of-behavior-and-determinants-of-cost-stickiness-in-manufacturing-companies-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/62172.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">376</span> </span> </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> 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Search results for: Farizy Yunaz