NINI NINI
Fakultas Ekonomi Universitas Tarumanagara

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PENGARUH INDEPENDENSI AUDITOR PADA KAP BIG FOUR TERHADAP MANAJEMEN LABA PADA INDUSTRI BAHAN DASAR, KIMIA DAN INDUSTRI BARANG KONSUMSI NINI NINI; ESTRALITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.091 KB) | DOI: 10.34208/jba.v11i3.243

Abstract

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 BEI. 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.