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Jurnal

Jurnal Keuangan dan Perbankan

Keyword

KEYWORD : cost stickiness, labor union, net sales, severance pay

Pengarang

Wisyastuti

Subject

  1. FINANCE
  2. BANKING

    [Abstrak]

     


    ABSTRACT :



    This study
    analyzed the effect of labour variable on the cost stickiness in indonesian manufacturing
    industry. The research data included sales, general and administration
    (SG&A) and net sales of manufacturing companies that go public on the
    indonesian stock effect. The data were supplemented by data of unions and
    regulations on severance. This study used regression analysis based on panel
    data models. The results showed that sales, general and administration
    (SG&A) cost was sticky. The decreasing of the sales, general and
    administration (SG&A) cost when net sales decrease was smaller than the
    increase of this cost when equivalent increased in net sales. The labor union
    increased the stickiness cost of SG&A. The SG&A cost did not decrease
    even through at the same time the net sales decreased. Furthermore, the larger
    severance pay did not increase stickiness SG&A cost. When the net sales
    decreased, the empolyer increased the sales cost in order to increase marketing
    activity so the net sales increased again. The increasing of sales cost in turn
    increased the cost of SG&A.



    Periode

    Vol 17, Nomor 03, Tahun 2013

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