ANALISIS PENGARUH LEVERAGE TERHADAP COST STICKINESS PADA PERUSAHAAN PROPERTY DI BURSA EFEK INDONESIA TAHUN 2017–2019

Abstract

This study aims to determine the effect of leverage on cost stickiness. The research method used is a quantitative research method to test the causal relationship. The sampling technique in this study was purposive sampling method. The simple regression method is the method used for this research, using SPSS (Statistical Package for Social Science) software in processing the data. Based on the results of the analysis, it can be seen that the constant value ( value) is -0.008, meaning that if the leverage variable does not exist or is equal to zero, the Cost Stickness is -9.146. and for Leverage (value of ) of -9,146 meaning that every increase of one (1%) unit of leverage variable as measured by DER will decrease Cost Stickness by 0.167. The negative sign (-) indicates the direction of the non-unidirectional relationship between these variables. The coefficient of determination (R) is 0.087. This means that the ability of the leverage variable to explain the variation in the Cost Stickness variable is 8.7% while the remaining 91.3% is explained by other factors outside the analyzed regression model. The results of the t-test of leverage have a negative but not significant effect on cost stickness. So the hypothesis which states that leverage has a negative effect on cost stickness cannot be accepted or in other words H1 is rejected.