The Effect of Good Corporate Governance on Stickiness Cost Level of Manufacturing Companies Listed on Indonesia Stock Exchange in Period of 2017-2018

DOI

10.2991/aebmr.k.210717.048How to use a DOI?

Keywords

component, stickiness cost, good corporate governance, anti-sticky, SG&A cost

Abstract

The purpose of this research is to find out whether SG&A cost is sticky and to see whether good corporate governance is able to reduce the level of stickiness cost. Population of this research were manufacturing companies listed on Indonesia stock exchange in the period of 2017-2018. Sample was chosen using purposive sampling technique with total sample of 111 companies. Analysis model used in this research was multiple regression which processed using SPSS 25 assistance. This research found that SG&A cost increased by 0.275 percent when sales increased by 1%. While SG&A cost decreased by 0.068% when sales decreased by 1%. The result of this research also found that gcg is able to reduce the level of stickiness cost.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kresna Murty
AU  - Nurafni Eltivia
AU  - Atika Syuliswati
PY  - 2021
DA  - 2021/07/19
TI  - The Effect of Good Corporate Governance on Stickiness Cost Level of Manufacturing Companies Listed on Indonesia Stock Exchange in Period of 2017-2018
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 242
EP  - 246
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.048
DO  - 10.2991/aebmr.k.210717.048
ID  - Murty2021
ER  -