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The problem in this research is that sticky cost behavior can bring adverse effects for companies where the higher level of sticky cost behavior in the company then the company will more difficult to achieve profit. This study aims to determine the indication of Sticky cost behavior in manufacturing companies listed on the IDX period 2013-2015 and to see whether the behavior of sticky cost is influenced by Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage.The population used in this study are all manufacturing companies listed on the BEI in 2013-2015. Of the 143 listed companies, 89 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading financial statements (Financial Report) from the website www.idx.co.id. Hypothesis test in this study using ABJ model which is a modification of multiple linear regression model introduced by Anderson, Balakhrisman, Janakiraman (2003).The result of hypothesis testing shows that there is indication of sticky cost behavior at manufacturing company in BEI. simultaneously show that. Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage influence sticky cost behavior. only partially Tobins'Q has effect Gradually Sticky cost behavior. This means that the higher tobins'Q indicates the company is less able to manage the cost properly so that the cost of Sticky increased. while Size, Free Cash Flow, Discretionary Expense Ratio, Return onAsset, and Leverage have no effect on Sticky cost behavior. This means that if Size, Free Cash Flow, Discretionary Expense Ratio, Return on Asset, and Leverage increase then the company is able to adjust the cost well in accordance with the movement of sales resulting in sticky costs can be overcome in other words sticky cost will be lower.The conclusion of this research is that there are indications of sticky cost behavior on manufacturing companies in BEI and Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage simultaneously affect the behavior of sticky cost.

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously