PENGARUH INDEPENDENSI AUDITOR PADA KAP BIG FOUR TERHADAP MANAJEMEN LABA PADA INDUSTRI BAHAN DASAR, KIMIA DAN INDUSTRI BARANG KONSUMSI

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.  
Keywords: Professional  ethics,  audit  fee,  non  audit  services, earnings management
Penulis: NINI dan ESTRALITA TRISNAWATI 
Kode Jurnal: jpakuntansidd090037

Artikel Terkait :