PENGARUHNYA INFORMASI AKUNTANSI BIAYA TERHADAP NILAI DALAM SUATU PERUSAHAAN

Abstract

The purpose of this research is to obtain a proof related to the effect of cost accounting information on firm value. The results obtained from this study indicate that the calculation of cost of goods manufactured is used as the embodiment of cost accounting information has a significant effect on increasing firm value. This increase in the value of the company also has a significant influence on the company's ability to fulfill the burden of its responsibilities. In this study also concluded that there is a difference between the burden of paying taxes, company size, and the amount of dividend payments. Based on the results of this study, it is hoped that it can be used as a reference in the company's considerations regarding debt policy, dividend policy, and determining the burden of paying taxes.