Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh intensitas aset, beban pokok penjualan, profitabilitas dan leverage pada perusahaan constumers non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan pada perusahaan constumers non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Teknik pengambilan sampel penelitian dengan menggunakan teknik purposive sampling sesuai kriteria yang ditetapkan. Sehingga populasi penelitian berjumlah 113 perusahaan, namun diperoleh 50 perusahaan sesuai kriteria penelitian pada constumers non-cyclicals periode 2017-2022. Dalam data penelitian ini diolah dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa pada perusahaan constumers non-cyclicals terindikasi perilaku cost stickiness pada biaya penjualan, adminitrasi dan umum. Pada intensitas aset tidak berpengaruh terhadap cost stickiness. Beban pokok penjualan berpengaruh positif terhadap cost stickiness. Sedangkan Profitabilitas berpengaruh negatif terhadap cost stickiness. Leverage tidak berpengaruh terhadap cost stickiness.


Deskripsi Lain

This study aims to analyze and determine the effect of asset intensity, cost of goods sold, profitability and leverage on non-cyclicals consumer companies listed on the Indonesia Stock Exchange. This research is a quantitative study using secondary data obtained from the financial reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The research sampling technique used a purposive sampling technique according to the established criteria. So that the study population totaled 113 companies, but 50 companies were obtained according to the research criteria for non-cyclical consumers for the 2017-2022 period. In this research data was processed using SPSS software version 25. The results showed that in non-cyclical consumer companies there were indications of cost stickiness behavior in selling, administrative and general costs. The asset intensity has no effect on cost stickiness. Cost of goods sold has a positive effect on cost stickiness. While Profitability has a negative effect on cost stickiness. Leverage has no effect on cost stickiness.

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