Assessment the Role of Organization Capital on Cost Sticky

The purpose of this study is investigation the role of organization capital on cost sticky. In this study selling, general and administrative (SG&A) cost asymmetric behavior is used as proxy for cost sticky and a financial proxy for the economic value of organization capital. The research method was descriptive and practical. We use multiple regression analysis and financial information of 150 sample companies for 5 years (2010 to 2014).
The results indicate cost sticky behavior in selling, general and administrative is exhibited. The other result indicates that with increasing organization capital, sticky cost behavior in selling, general and administrative (SG&A) expenses is increased.