Interdisciplinar y Behavior and Social Sciences – Lumban Gaol (Ed.)
© 2015 Taylor & Francis Group, London, ISBN 978-1-138-02735-0
Asymmetry cost behavior: Study case in pharmacy companies
in Indonesia
Nurafni Eltivia
State Polytechnic of Malang
ABSTRACT: The aim of this research was investigated whether the stickiness cost occurred in Pharmacy
companies listed in Indonesian Stock Exchange. Cost stickiness as a form of asymmetry cost behavior can be
seen if the magnitude of the cost increase associated with the increase of volume was greater than the magnitude
of the cost reduction associated with the equivalent decrease of volume. Anderson, Banker and Janakiraman
(ABJ) double log model and linear regression was employed in this research to analyze the ...