Jurnal Akuntansi : Transparansi dan Akuntabilitas
Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS

STUDI KOMPARATIF METODE PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN MULTINASIONAL YAITU COCA-COLA DI NEGARA BERINFLASI TINGGI DAN RENDAH

Mutiara, Indah (Unknown)
Kotten, Karan I. (Unknown)
Bere, Meilinda C. C. (Unknown)
Epa, Mikhael B. M. (Unknown)
Rabbani, Muhammad Asyraf K. (Unknown)
Ranggi, Oktavianus S. (Unknown)
Marman, Patrik R. (Unknown)
Endi, Paulinus V. (Unknown)
Karfin, Skolastika Y. (Unknown)
Korolulu, Yunus (Unknown)



Article Info

Publish Date
29 Mar 2025

Abstract

This study aims to compare the cost of production determination methods used by multinational companies operating in countries with high and low inflation rates. The research employs a case study approach involving coca-cola as multinational companies operating in two countries with different inflation characteristics. Data were collected through trend analysis, content analysis, disclosure evaluation, in-depth audit risk identification, and analysis of the companies' financial statements. The results of the study show that Inflation and translation reflect significant changes in prices, purchasing power, and exchange rate fluctuations during the reporting period. This research contributes to the understanding of how inflation affects the cost accounting policies of multinational companies and highlights the importance of flexibility in choosing cost of production determination methods in different economic environments.

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan ...