Pengaruh digital tranformation, adjusment cost, dan free cash flow terhadap cost stickiness dimoderasi oleh kompleksitas perusahaan
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File Repositori
Pembimbing 3 : Mutiara Nurani
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Kata Kunci : digital transformation, asset intensity, employee intensity, free cash flow, cost stickiness
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012211001_Halaman-Judul.pdf | 15 | |
| 2. | 2025_TS_MAK_123012211001_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012211001_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012211001_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012211001_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012211001_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012211001_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012211001_Bab-1.pdf | 11 | |
| 9. | 2025_TS_MAK_123012211001_Bab-2.pdf | 39 |
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| 10. | 2025_TS_MAK_123012211001_Bab-3.pdf |
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| 11. | 2025_TS_MAK_123012211001_Bab-4.pdf | 30 |
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| 12. | 2025_TS_MAK_123012211001_Bab-5.pdf | 3 | |
| 13. | 2025_TS_MAK_123012211001_Daftar-Pustaka.pdf | ||
| 14. | 2025_TS_MAK_123012211001_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital, biaya penyesuaian, dan arus kas bebas terhadap tingkat cost stickiness pada perusahaan sektor basic material, industrial, dan non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Dengan menggunakan data sekunder dari laporan keuangan dan laporan tahunan, penelitian ini menerapkan metode deskriptif untuk mengeksplorasi hubungan antara variabel independen dan dependen, serta moderasi oleh kompleksitas perusahaan. Hasil penelitian menunjukkan bahwa variabel digital transformation dan asset intensity belum terbukti mampu mempengaruhi cost stickiness dengan signifikan, kemudian employee intensity dan free cash Flow terbukti berpengaruh signifikan terhadap cost stickiness. Kemudian variabel moderasi yang digunakan belum mampu memperkuat hubungan variabel independen dengan dependen pada penelitian Kali ini, serta hanya 9,20% dari variabel yang diteliti berpengaruh terhadap cost stickiness. Penelitian ini memberikan saran bagi perusahaan untuk meningkatkan pengelolaan biaya melalui penerapan transformasi digital dan pengambilan keputusan yang lebih akurat terkait aset dan karyawan
T This study aims to analyze the effect of digital transformation, adjustment costs, and free cash flow on the level of cost stickiness in basic material, industrial, and non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Using secondary data from financial statements and annual reports, this study applies a descriptive method to explore the relationship between independent and dependent variables, as well as moderation by company complexity. The results of the study indicate that the variables of digital transformation and asset intensity have not been proven to be able to significantly affect cost stickiness, then employee intensity and free cash flow have been proven to have a significant effect on cost stickiness. Then the moderation variables used have not been able to strengthen the relationship between independent and dependent variables in this study, and only 9.20% of the variables studied have an effect on cost stickiness. This study provides suggestions for companies to improve cost management through the implementation of digital transformation and more accurate decision making related to assets and employees
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