ANALISIS PENGARUH PENENTUAN HARGA TRANSFER TERHADAP PERHITUNGAN BIAYA POKOK PENYEDIAAN PADA PT PLN (PERSERO) WS2JB

DIRAYATI, SITI FENYTA and Saftiana, Yulia and Hakiki, Arista (2018) ANALISIS PENGARUH PENENTUAN HARGA TRANSFER TERHADAP PERHITUNGAN BIAYA POKOK PENYEDIAAN PADA PT PLN (PERSERO) WS2JB. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to determine, analyze, and prove empirically about the effect of transfer pricing on the calculation of the supply cost at PT PLN (Persero) WS2JB. This study used primary data obtained by interviewing the accounting department of PT PLN (Persero) WS2JB and secondary data related to the electricity transfer pricing.from PT PLN (Persero) Distribution and Central Load Control Center (P3B) to PT PLN (Persero) South Sumatera region of Jambi and Bengkulu (WS2JB), as well as the calculation of basic cost provision in 2016 period of time. The technique for analysing the data used in this research was descriptive quantitative. The result of this study showed that transfer pricing had significant influence toward the cost of supply calculation because the transfer price was the only one cost of element in calculating the supply cost. If the transfer price increased the cost of supply as well as if the transfer cost was declined, the cost of supplying goods also decreased that caused the declining price of kWh that had been sold

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Price, Cost of Provision
Subjects:	H Social Sciences > HB Economic Theory > HB221-236 Price H Social Sciences > HD Industries. Land use. Labor > HD47-47.4 Costs
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	04 Oct 2019 02:47
Last Modified:	04 Oct 2019 02:47
URI:	http://repository.unsri.ac.id/id/eprint/10208

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