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Library's collection Library's IT development CancelThis research aims to observe the influence of intellectual capital and organizational capital towards cost stickiness on three countries including Indonesia, Malaysia, and Singapore which part of the IMS-GT multilateral agreement. This study is conducted on companies of pharmaceutical and healthcare industry sector that are listed on Indonesia Stock Exchange, Bursa Efek Malaysia, and Singapore Stock Exchange which have published annual reports for 8 years from 2011 to 2018. This research observed 31 pharmaceutical and healthcare companies for 8 years-period. Cost Stickiness act as dependent variable is measured through the value of log change in operating expenses. While intellectual capital as the independent variables measured using which then divided into Intellectual Capital Efficiency (ICE) and Capital Employed Efficiency (CEE). Furthermore, organizational capital as independent variable includes the abilities and knowledge that is used in order to combine human skills and physical. There are other independent variables which categorized as macroeconomics factors namely inflation and Gross Domestic Product (GDP). The result of this research shown that only GDP has significant association toward cost stickiness behaviour.