Perubahan Penggunaan Lahan di Kecamatan Batununggal Bandung Tahun 2010 dan 2016

This study aims to determine the spread of land use in Batununggal sub-district in 2009-2016 and to determine the factors that affect the change of land use in Batununggal sub-district in 2010-2016. This study uses secondary data published by the Badan Pusat Statistik (BPS) Kota Bandung in 2010-2017. The method used in this research is secondary data analysis. The results of this research are land use map in Batununggal sub-district in 2010 and 2016 and Land Use Change Map in Batununggal sub-district. The distribution of land use occurred in the eight villages in Batununggal sub-district of Bandung. Factors causing land use change in Batununggal sub-district include population growth, accessibility and infrastructure. The increase in the number of population then the need for land is also increasing so that the space needed for residence of the population. Changes in land use in Batununggal sub-district change from agricultural land to non-agricultural land (housing). Keywords: Land Use, Change, Populatio

Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia

The article studies the causes and consequences of manipulating the financial statements of companies, identifies the most influential drivers of fraudulent reporting actions by employees and business owners. This research aimed to examine the effect of fraud indicators in fraud pentagon theory against the detection of fraudulent financial reporting on manufacturing companies. Independent variables in this research were variable pressure proxy by financial stability, external pressure, and financial target, opportunity proxy by nature of the industry, rationalization proxy by total accrual, capability proxy by the change of directors, and arrogance proxy by ownership by management