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

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Published: Nov 19, 2020
DOI: https://doi.org/10.21067/jem.v16i2.4981
Keywords:
production costs, firm value, interest expense, tax expense, dividends

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Ulfatul Khasanah
STEI Permata Bojonegoro
Rina Sulistyowati
STIE K.H. Ahmad Dahlan Lamongan
Agung Hirmantono
STIE K.H. Ahmad Dahlan Lamongan
Mas’adah Mas’adah
STIE K.H. Ahmad Dahlan Lamongan

Abstract

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.

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How to Cite
Khasanah, U., Sulistyowati, R., Hirmantono, A., & Mas’adah, M. (2020). Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder . Jurnal Ekonomi Modernisasi, 16(2), 105–116. https://doi.org/10.21067/jem.v16i2.4981
Issue
Vol. 16 No. 2 (2020): Juni
Section
Articles

Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Ekonomi Modernisasi (JEM).

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