Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder

• Main Authors: Ulfatul Khasanah, Rina Sulistyowati, Agung Hirmantono, Mas’adah Mas’adah
• Format: Article
• Language: Indonesian
• Published: Universitas Kanjuruhan Malang 2020-11-01
• Series: Jurnal Ekonomi Modernisasi
• Subjects: production costs; firm value; interest expense; tax expense; dividends
• Online Access: https://ejournal.unikama.ac.id/index.php/JEKO/article/view/4981

This study aims to obtain empirical evidence regarding the effect of cost accounting information on firm value and its implications for corporate responsibility to stakeholders. This research was conducted at consumer goods industrial sector companies listed on the IDX. The sample in this study consisted of 18 companies for 5 years, so that the data processed in this study were  90 data. Data analysis techniques using path analysis. The results showed that the indirect effect of the variable production costs on interest expense through firm value was non-significant. Meanwhile, the indirect effect of the production costs on tax expense through firm value is significant. Likewise, the indirect effect of the production costs variable on dividends through firm value, which is also significant. The research results can be considered  for the company in terms of debt policy and dividend policy and for the government in determining taxes.