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EVALUASI KINERJA KEUANGAN ANAK PERUSAHAAN MULTINASIONAL

Afriyani, Fitra Rani Klida (2014) EVALUASI KINERJA KEUANGAN ANAK PERUSAHAAN MULTINASIONAL. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of the study was to determine the outcome for the translation of financial statements of subsidiaries U.S. MNCs operating in Indonesia from the perspective of the parent currency and to determine the financial performance results translational U.S. MNC subsidiaries operating in Indonesia . The analytical tools used for translation is to use temporal translation method and current rate method, itÂ’s used to measure the financial performance of MNCs subsidiary is to use ratio analysis and methods benchmark time series and cross section. The results of the analysis of the translation process for the three subsidiary companies indicate that when viewed from the CTA and foreign exchange will be much gained using the current rate method rather than the temporal method. Results translational financial statements U.S. MNCs subsidiary operating in Indonesia shows results due to exchange rate fluctuations which are always changing every year. Based on the results of the financial statements of U.S. MNC subsidiaries that have translated it can be seen that the financial performance of MNC subsidiaries U.S. manufacturing sector operating in Indonesia in this case the performance of multinational subsidiaries operating in indonesia manufacturing sector in 2010 to 2012 the average indicate unsanitary conditions.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Management (61201)
Depositing User: Fitri Ramandhany
Date Deposited: 15 Feb 2016 05:29
Last Modified: 15 Feb 2016 05:29
URI : http://eprints.umm.ac.id/id/eprint/20328

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