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JURNAL BISNIS DAN AKUNTANSI
Vol. 11, No. 3, Desember 2009, 175 - 188
ISSN: 1410-9875

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

SEKTOR MANUFAKTUR

 NINI dan ESTRALITA TRISNAWATI
Fakultas Ekonomi Universitas Tarumanagara
estris777@gmail.com

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Official URL: http://www.tsm.ac.id/JBA/JBA11.3Desember2009/3_artikel_JBA11.3Desember2009.pdf

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.
 
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