Pengaruh Institutional Investor dan Competition Intensity terhadap Sticky Cost Behavior dengan Variabel Kontrol Asset Intensity
Abstract
Penelitian ini menguji pengaruh negatif institutional investor dan competition intensity terhadap sticky cost behavior dengan asset intensity sebagai variabel kontrol. Sebanyak 77 perusahaan dipilih sebagai sampel yang berasal dari perusahaan pariwisata, restoran dan hotel tahun 2018-2021. Hasil penelitian menunjukkan bahwa institutional investor dan competition intensity tidak berpengaruh terhadap sticky cost behavior. Institutional investor tidak berpengaruh terhadap sticky cost behavior karena rendahnya kepemilikan institusi pada perusahaan pariwisata, restoran dan hotel pada tahun 2018-2021. Competition intensity tidak memiliki pengaruh terhadap sticky cost behavior akibat rendahnya intensitas persaingan pada perusahaan pariwisata, restoran dan hotel pada tahun 2018-2021. Penelitian ini memberikan kontribusi baru berupa literatur di bidang akuntansi manajemen dan biaya khususnya mengenai sticky cost behavior.
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DOI: https://doi.org/10.24167/jab.v21i1.10148
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