The Impact Of Cost Behaviour On Firm Performance : Evidence From Malaysia Listed Companies

The main objective of this paper is to investigate the implication of cost behaviour on firm performance. This objective is attained by doing an empirical study for a sample of 315 companies from non-financial industry in the Bursa Malaysia. The data of these companies are analysed using secondar...

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Bibliographic Details
Main Author: Chan, Shih Yee
Format: Final Year Project Report
Language:English
Published: Universiti Malaysia Sarawak, (UNIMAS) 2016
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Online Access:http://ir.unimas.my/id/eprint/37801/2/Chan%20Shih%20Yie%20%28fulltext%29.pdf
http://ir.unimas.my/id/eprint/37801/
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Summary:The main objective of this paper is to investigate the implication of cost behaviour on firm performance. This objective is attained by doing an empirical study for a sample of 315 companies from non-financial industry in the Bursa Malaysia. The data of these companies are analysed using secondary data published from year 2010 to 2014. Several tests are used to test and analyse the relationships between the variables of this research such as Multicollinearity test, White Heteroskedasticity, Autocorrelation, Breusch and Pagan Lagrangian Multiplier test and Hausman test. The results show that sticky cost has positive and significant relationship to firm performance. Besides that, the relationship between firm age and firm performance is positively and significantly related. For the firm size, it shows positive relationship on firm performance. In addition, the result shows that the relationship between firm growth and firm performance is positively and significantly related. However, the firm leverage shows not significant relationship on firm performance.