Pengaruh Independensi Auditor pada Kap Big Four Terhadap Manajemen Laba Pada Industri Bahan Dasar, Kimia dan Industri Barang Konsumsi  

Oleh:

Trisnawati, Estralita

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 11 no. 3 (Dec. 2009), page 175 - 188.
Topik: Professional Ethics; Audit Fee; Non Audit Services; Earnings Management
Fulltext: 3_her.pdf (268.74KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research examine the effect of professional ethics, audit fee, and non audit services to earnings management at Basic-Chemical and Consumer Good Industries that are listed in BEL Samples are obtained by purposive sampling method and obtained 17 observation data from 2004-2008. The result indicate that professional ethics and non service audit are significantly affect the earnings management.

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