PENGARUH UKURAN PERUSAHAAN, REMUNERASI CEO DAN MODAL INTELEKTUAL TERHADAP STICKY COST PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR BEI TAHUN 2018-2019

Sticky cost occured when costs increase by the time activity increases, but it does not decrease as fast increases sales decreases. The sticky had a bad effect for company where level of is will more difficult to achieve profit. This study aims analyze and examine size, CEO remuneration intellectual capital on costs. population this research manufacture companies listed Indonesia Stock Exchange (BEI) in 2018-2019. total samples are 56 were selected using purposive sampling method. data analysis technique used multiple linear regression analysis. results show that size have significant negative costs, with large can manage properly minimize while has positive higher amount selling, general administrative (SG&A) triggers cost, no greater or smaller investment