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

NINI NINI; ESTRALITA TRISNAWATI

doi:10.34208/jba.v11i3.243

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

Authors

NINI NINI Fakultas Ekonomi Universitas Tarumanagara
ESTRALITA TRISNAWATI Fakultas Ekonomi Universitas Tarumanagara

DOI:

https://doi.org/10.34208/jba.v11i3.243

Keywords:

Professional ethics, audit fee, non audit services, earnings management

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.

Published

2018-04-19

How to Cite

NINI, NINI, and ESTRALITA TRISNAWATI. 2018. “PENGARUH INDEPENDENSI AUDITOR PADA KAP BIG FOUR TERHADAP MANAJEMEN LABA PADA INDUSTRI BAHAN DASAR, KIMIA DAN INDUSTRI BARANG KONSUMSI”. Jurnal Bisnis Dan Akuntansi 11 (3):175 -88. https://doi.org/10.34208/jba.v11i3.243.