Pengaruh Penjualan, Ukuran Perusahaan,Intellectual Capital, dan Leverage terhadap Perilaku Sticky Cost di Perusahaan Manufaktur Sektor Healthcare yang Terdaftar di Bei Tahun 2020-2023

Abstract

This study aims to determine the effect of sales, firm size, intellectual capital, and leverage on sticky cost behavior. Sticky cost refers to a condition in which company costs do not decrease proportionally with a decline in activity or sales, resulting in less optimal cost efficiency. This research is quantitative and employs a causal associative approach using population data from healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The study used a purposive sampling technique, resulting in 18 companies that met the criteria, with a total of 72 observations. The results show that sticky cost is positively and significantly influenced by sales and firm size. However, intellectual capital and leverage variables individually have no significant effect on sticky cost.