Pengaruh kualitas audit terhadap manajemen laba perusahaan perbankan
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This research investigates the influence of audit quality to earnings management. Audit quality had been proxies by the direction of aoditor change, that switch from big audit company to small audit company and vice versa. The accounting discretionary accrual is used is used as a proxy to earnings management.... |
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Majalah/Jurnal : | Kinerja jurnal bisnis dan ekonomi 12 (2) Agu 2008 : 139 - 154 |
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