Abstract:
The purpose of this research is to find out whether the valuation value of Yen (JPY), Yuan (CNY), Won (KRW), and Rupiah (IDR) can influence the application of Cost of Goods Sold to company profitability in recording USD-based KUI financial reports. Researchers used Yen (JPY), Yuan (CNY), Won (KRW), and Rupiah (IDR) as independent variables as test indicators to ascertain the importance of the correlation between the cost of products sold on PT company profitability. Komatsu Indonesia undercarriage, Purposive sampling is the sample strategy employed by researchers, which takes PT profitability data. Komatsu Undercarriage Indonesia quarterly for 5 years. The final results of this research show that Yen (JPY), Yuan (CNY), Won (KRW), Rupiah (IDR) have a significant influence or do not have a substantial influence on the application of Cost of Goods Sold to company profitability in recording. KUI's financial reports are USD-based.
