PERILAKU COST STICKINESS DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Luh Pande Eka Setiawati Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali
  • Ni Ketut Rasmini Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali
  • Ni Putu Sri Harta Mimba Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali

Abstract

This study aims to prove empirically that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher compared with the percentage decrease in cash compensation received when the bank's revenue declined (sticky cost behavior). As well as to see the different levels of sticky cost in executive compensationstate BUMN Bank and non BUMN Bank that listed in the Indonesia Stock Exchange. This study uses secondary data. Sampling technique used purposive sampling. Total samples is as many as 31 companies. Data analysis technique used is the analysis of multiple linear regression and Mann Whitney test. The analysis showed that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher than the percentage decrease in cash compensation received when the bank's revenue declined or there are cost stickiness behavioral on executive compensation further results of the study showed no difference in the level of cost stickiness on executive compensation BUMN Banks and non BUMN.

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Published
2017-05-14
How to Cite
SETIAWATI, Luh Pande Eka; RASMINI, Ni Ketut; MIMBA, Ni Putu Sri Harta. PERILAKU COST STICKINESS DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2017. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/29481>. Date accessed: 02 nov. 2024.
Section
Articles

Keywords

Cost Stickiness, Executive Compensation, BUMN, Non BUMN