Repository Universitas Lampung

ANALYSIS OF ACCOUNTING MANIPULATION FOR HEDGING ON FOREIGN EXCHANGE TRANSACTION IN THE RELATION WITH IMPLEMENTATION OF PSAK No. 55 (Case study on PT. Unilever Tbk)

Sembiring, Sari Indah Oktanti (2011) ANALYSIS OF ACCOUNTING MANIPULATION FOR HEDGING ON FOREIGN EXCHANGE TRANSACTION IN THE RELATION WITH IMPLEMENTATION OF PSAK No. 55 (Case study on PT. Unilever Tbk). Other thesis, Universitas Lampung.

[img] Microsoft PowerPoint (The objectives of this research is to know does the accounting manipulation for hedging or accounting for value protection, have been implemented in right and good or not by PT. Unilever tbk. This research is a qualitative research, because researcher jus) - Published Version
Download (48Kb)

    Abstract

    The objectives of this research is to know does the accounting manipulation for hedging or accounting for value protection, have been implemented in right and good or not by PT. Unilever tbk. This research is a qualitative research, because researcher just wanted to see does the accounting manipulation have been implemented in right and good or not. The research method used in this research is simple descriptive, because researcher only focus on the implementation, without comparing or to know the frequency of each manipulation. From the research that have been done, researcher could conclude that the accounting manipulation for hedging in foreign exchange is already implemented in right and good by PT. Unilever in accordance with PSAK No. 55. It is showed in the audited financial report, that PT. Unilever write down every transaction in foreign exchange on the companies note of financial report, and in the end of the period, PT. Unilever count the companies gain/lose for the foreign exchange transaction that have been done in the period of financial report.

    Item Type: Thesis (Other)
    Subjects: A General Works > AC Collections. Series. Collected works
    Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
    Depositing User: Bayu Wicaksono S.Kom
    Date Deposited: 27 Sep 2013 15:53
    Last Modified: 27 Sep 2013 15:53
    URI: http://repository.unila.ac.id/id/eprint/304

    Actions (login required)

    View Item