PENGARUH PENETAPAN HARGA TRANSFER TERHADAP EFEKTIVITAS PUSAT LABA

Ruliawati, (2007) PENGARUH PENETAPAN HARGA TRANSFER TERHADAP EFEKTIVITAS PUSAT LABA. Diploma thesis, Universitas Komputer Indonesia.

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Abstract

In globalization era each company claimed to manage company effectively and is efficient, so that company can stand at bay and expand along with growth of corporate world which progressively competitive. For that PT. Tomenbo Indonesia representing peripatetic company is area spinning of yarn have to can good strategy to be can vie with perpetrator of other market, and to be can reach the target of company that is obtaining profit. Sale of product conducted by PT. Tomenbo Indonesia generate transfer price which must be specified beforehand and effect of that sale yield profit which every conducted by sale, its value have to be ascending to be the profit can be effective. Object in this research is pricing transfer and effectiveness center profit at PT. Tomenbo Indonesia which is have location Jl. Ahmad Yani KM 9 Sindanglaya Ujung Berung Bandung. Especial target of this research is to know influence of pricing of transfer of to effectiveness center profit in Pt. Tomenbo Indonesia. Method which is used in research is analytical descriptive method which have the character of quantitative is analytical that is result of research which is then processed and analysis for the intake of conclusion. Examination of hypothesis conducted by writer by using linear regression modestly yield equation of Y=-1.642.779 + 1,542X. while for the correlation coefficient Of Pearson equal to 0,601 with coefficient of Determinant (Kd) equal to 36 %. From result of the analysis can be concluded that pricing of transfer of owning relation which is strong and unidirectional with effectiveness center profit. Influence of pricing of transfer of to effectiveness center profit is equal to 36 % and the rest 64 % influenced by other factor like sale, price and capital buy fickle. While from result of examination of hypothesis, assets t hit equal to 1,302 and t of tables of 3,182 expressing that raised by hypothesis H0 accepted by H1 refused and pricing of transfer do not have an effect on to effectiveness center profit.

Item Type: Thesis (Diploma)
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Depositing User: M.Kom Taryana Suryana
Date Deposited: 16 Nov 2016 07:47
Last Modified: 16 Nov 2016 07:47
URI: https://repository.unikom.ac.id/id/eprint/11044

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