Browsing by Author "Manurung, Daniel T. H."

Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    DETECTION FRAUD OF FINANCIAL STATEMENT WITH FRAUD TRIANGLE
    (23rd International Business Research Conference, World Business Institute, 2013-11-18) Manurung, Daniel T. H.; Hadian, Niki
    This study aims to obtain empirical evidence to detect fraudulent financial statements based on the perspective of fraud triangle. Fraud triangle theory proposed by Cressey (1953) states that there are three conditions that are always present in every instance of fraud, pressure, opportunity and rationalization. Based on the proposed theory of fraud triangle. Fraudulent financial reports on this research is proxied by earnings management. Variables - variables used of fraud triangle is composed of the pressure of financial stability (AGROW), external pressure by proxy leverage ratio (LEV)), Financial Targets with proxy return on assets (ROA) and the ineffectiveness monitoring by proxy the ratio of independent board (BDOUT). Data on indications of fraud financial report in this study are listed in LQ45 stocks. The population in this study is a company registered in LQ45 in periode 2012 –2013. The selection of the sample in this study was conducted with a purposive sampling method and obtained samples are 35 companies listed in the LQ45 both contain elements of fraud in the financial statements and did not commit fraud in the financial statements (by industry and total assets) to perform financial statement presentation back . In this research, hypothesis testing is done using multiple linear regression method. Results of this study indicate that the stability of the financial variables that proxy the asset growth rate (AGROW) has a positive influence by fraud financial statements, financial targets proxied by profitability ratios (ROA) has a positive relationship with fraudulent financial statements, financial effectiveness is proxied by the ratio of the commissioners (BDOUT) has a positive relationship with fraudulent financial statements, the external pressure is proxied by Leverage Ratio (LEV) has a negative relationship with financial statement fraud.
  • No Thumbnail Available
    Item
    METAMORPHOSIS OF LEARNING METHODS IN UNIVERSITY (Phenomenological Study on Students of Economics Faculty At Widyatama University of Bandung)
    (Universitas Widyatama, 2014-02-14) Manurung, Daniel T. H.; Gunanta, Remon; Hadian, Niki; Prayitno, Yogo Heru
    The quality of life in a nation is determined by the education. The role of education is very important to create intelligent, peaceful, opened and democratic life. The progress of a nation can only be achieved through the regulation of a good education. Education reform must be always done to improve the quality of national education. The importance of metamorphosis on learning methods in university is to improve the quality of education and to motivate students in learning process. In this study, researchers tried to reveal the problems that occur on learning methods and to find the way how to motivate students of Accounting at Widyatama University of Bandung to learn. This study uses qualitative methods with interpretive paradigm and phenomenological approach to know the effectiveness of learning process and learning methods that can improve non-cognitive skills such as selfesteem, communication skills, interpersonal skills and learning to learn not only for the lecturer but also for the students of accounting at WidyatamaUniversity
  • No Thumbnail Available
    Item
    URGENSI PERAN AKUNTANSI DALAM RUMAH TANGGA (Studi Fenomenologis pada Dosen - Dosen Akuntansi di Universitas Widyatama Bandung)
    (Jurnal Ilmiah Akuntansi dan Humanika, Jurusan Akuntansi S1 Universitas Pendidikan Ganesha, Volume 3 Nomor 1,, 2013-12) Manurung, Daniel T. H.; Sinton, Jimmi
    Seiring dengan pesatnya perkembangan dunid' akuntansi saat ini yang sudah banyak dilakukan oleh para peneliti - peneliti lain tentang akuntansi, peneliti mencoba melakukan penelitian tentang akuntansi dalan? rumah tangga. Pemikiran - pemihran para akzrntan mengenai akuntans~ masih mengaczr tentang setiap transaksi - rransaksi &lam laporan keuangan dan masih berpirkiran tentang untung atau mgi. Paah penelitian ini, peneliti mencoba mengungkap tentang peran penting akuntansi dalam rumah tangga serta perencanaan penganggaran dalam rumah tangga. Pada penelitian ini mencoba rnengungkap perqn dosen - dosen akuntansi di universitas widyatama bagaimana cara informan melakukan penerapan akuntansi rumah tangga dun mengelola keuangan mereka di dalam rumah tangga mengenai 4 (empat) halpenting yaitu: penganggaran, pencatatan, pengambilan keputusan dan perencanaan jangka panjang. Penelitian ini bertujuan untuk mengungkap perencanaan keuangan kelziarga yang berorientasi untuk mengupas pengelolaan keuangan pada keluarga dosen akutansi di Universitas Widyatama. Adapun fokwpemhahasan dan observasi diupayakan untuk menjawab permasalahan tentang pemahaman dosen akuntansi terhadap anggaran &lam perencanaan keuangan keluarga. , Metode kualitatv digunakan dalam penelitian ini memakai dasar teoritis studi fenomenologi. Penelitian ini akan membahas qerilaku manusia khususnya dalam mengelola dan merencanakan keuangan keluarganya, dimana datanya diperoleh h r i keterangan dan pemyataan - pemyataan dari obyek yang diteliti yang dalam ha1 ini ahlah dosen - hsen akuntansi di universitas widyatama dari berbagai latar belakang baik akademisi ataupun para prakrisi