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All Journal Jurnal Ekonomi Modernisasi
Agung Hirmantono
STIE K.H. Ahmad Dahlan Lamongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh informasi akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tanggungjawab perusahaan kepada stakeholder Ulfatul Khasanah; Rina Sulistyowati; Agung Hirmantono; Mas’adah Mas’adah
Jurnal Ekonomi Modernisasi Vol. 16 No. 2 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.739 KB) | DOI: 10.21067/jem.v16i2.4981

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.
Co-Authors Masadah Rina Sulistyowati Ulfatul Khasanah