PENGARUH PROFITABILITAS, ASSET INTENSITY DAN EMPLOYEE INTENSITY TERHADAP COST STICKNESS

Dame Ria Rananta Saragi; Lasma Lenida Rosinta Sianipar; Junaidi Siahaan; Eka Pratiwi Septania Parapat; Anita Tresia Samosir

doi:10.37600/ek&bi.v8i2.2593

Dame Ria Rananta Saragi Universitas HKBP Nompmensen
Lasma Lenida Rosinta Sianipar Universitas HKBP Nompmensen
Junaidi Siahaan Universitas Murni Teguh PSDKU Pematangsiantar
Eka Pratiwi Septania Parapat Universitas Murni Teguh PSDKU Pematangsiantar
Anita Tresia Samosir Universitas HKBP Nompmensen

DOI: https://doi.org/10.37600/ek&bi.v8i2.2593

Abstract

This research aims to analyze the effect of profitability, asset intensity, employee intensity on cost stickiness in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period with the number of samples used in this research being 123 companies that meet the criteria. The analytical technique used in sampling uses a purposive sampling technique. The analysis method used is multiple regression and processed using the SPSS application. The results of this research show that profitability has a positive and significant effect on cost stickiness, asset intensity has a positive and significant effect on cost stickiness, while employee intensity has a negative and significant effect on cost stickiness, but profitability, asset intensity and employee intensity simultaneously have an effect on cost stickiness.

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