THE EFFECT OF ASSETS INTENSITY, GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON STICKY COST

Abstract

Sticky costs are asymmetric costs caused by the continuity of cost responses to changes in activity, where changes in costs are not completely proportional to increases in activity and decreases in activity. This study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. This research is quantitative research. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study are consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of determining the sample in this study used purposive sampling method with total sample 258 samples. The data analysis method that used multiple linear regression with Eviews 12 software. The results of this research show that the R square value is sixty point ninety three percent, meaning that the dependent variable can be explained by the three independent variables. Meanwhile, thirty-nine point zero seven percent is influenced by other factors. The results of this study indicate that Good Corporate Governance has a significant positive effect on sticky cost. Meanwhile, assets intensity and audit quality has no significant effect on sticky cost.