Isu Etika Dalam Praktik Akuntansi Manajemen

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/ -0.9;9  ,3,02039,..4:39,398,;0,7085438-994 

.422:3.,9031472,9431,7,3/4-0.9;0,3/



/8.4801:,700;,3931472,9439,9.4:/70,843,--0050.90/94 31:03.0,3 3903/0/:8078:3/0789,3/3 4190 7054798.4220398,3/ 70.42203/,943857080390/

!07,3 $0791,8 :39,3 ,3,0203 &39: 03:7,3 !0,3,7,3 9, 0 :39,3,3,0203

$0791,8:39,3,3,0203

!07,3 /,7 5747,25747,2 80791,8 57410843, ,/,, 2030/,,3 ::7,3 ,3 0,8 9039,3 ,5,-9,8 ,:39,3 2,3,0203 /,,2 , 503,,2,3 50,9,3 /,3 307, $0791,8 207:5,,3 8,, 8,9: .,7, /2,3, ,:39,3 2,3,0203 /,5,9 203:3:,3  503.,5,,3/,300-,357410843,3, $0791,8 -, ,:39,3 2,3,0203 / 93,9 39073,843, 2,5:9 $0791,8 :39,3 ,3,0203  0791.,90 3 ,3,02039 ..4:393  $0791,8 :39,3 !:-  0791.,90 3!:-...4:393 !$0791,8 :/94739073, 0791.,903 39073, :/93$0791,8,3,070:,3,30791.,9033,3.,,3,07/,3 $0791,8 3,8 ,,  0791.,90 3 489 3,89  ,832,83 80791,8

202 0:3:,3 :8:8 808:, /03,3 -/,3 80791,83, !078,7,9,3 :39: 203/,5,9,3 80791,8 -, 50,2,7 /9:39:9 ,/,3, 8:,9: 93,9 503//,3 :8:8  503,,2,3/ /:3, 57,9009,,9,3 907,/,5 4/0 09574108 ,:39,3 2,3,0203 /,3 ::8 :,3 80791,8 :39: 203.,5, 93,9 232:2 02,25:,3 574108843, /  -/,33,$0,39:80791,890780-:920,-,35020,33,20,3:9,3503//,3  574108843, :39: 2025079,,3,3 80791,890780-:90,703, 80791,8 203,9,,3 8:,9:429203,9,842509038574108843,-,3,47,38,8203/47432,3,072070, :39:203/,5,9,380791,990780-:9

$0791,8:39,3,3,0203/:,7007 $0791,8:39,3,3,0203

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:39,38/,3!0,547,30:,3,3

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2,3,0203

20207:,3

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0791.,903!:-...4:393!,/,,80791,8,35,39:,/,35,3/03, /,,2 ,:39,38 %::,3 ! ,/,, :39: 2030/,,3 :,1,8 232, 574108843,  -, ,:/947 089073, %,3:3 ,,- ,:/947 089073, 202-07,3 05,89,3 20303, 0,3/,,3 /,3 0,,7,3 907,/,5 ,547,3 0:,3,3 507:8,,,3 ,3, ,:39,3 5:- ! ,3 /3,3 40 ::2 :39: 203,/,:/947 089073,!,7:8::8 :,3

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$0791,8 ,33, ,3 90780/, :39: ,:39,3 39073, ,/,, 0791.,90 3 39073, :/93207:5,,380791,8,3/-07,3:39::,1,8,3-07,9,3 /03,350303/,,3507:8,,,39072,8:5030;,:,8,30,9,34507,843,507:8,,,3 $047,3 ,:/947 39073, 3/0503/03 202-07,3 ,547,3 05,/, 2,3,0203 5:3., , ,32030-,-,3,/,3,80791,83,/,,8,2,/03,3,32030-,-,32:3.:3,  !02078,,3 39073, -07-0/, /03,3 502078,,3 089073, /,3 ,:39,38 2,3,0203 /,3 -,3, ,:/947 39073, 207,8, 202-:9:,3 8:,9: 80791,8 :8:8 $047,3 5020,3 0791.,90 3 39073, :/947  -07,79 90, ::8 :,3 425700381 ,3 /7,3.,3 :39: 203,23 02,25:,3 9038 /,390, 202 /:, 9,:3503,,2,307, $0791,8,3,07 0:,3,3

0791.,90 3 3,3., ,3,07 207:5,,3 8,, 8,9: 5747,2  ,3 700;,3 :39: ,:39,3 2,3,0203 !747,2 3 /2,8:/,3 :39: 202507:,8 5079,3:3 ,,-,3 ,:39,3/,,2-/,32,3,02030:,3,3805079,3,2,3,07/,3/709:70:,3,3 &,3 :39: 80791,8 3 205:9 945945 ,3 -07:-:3,3 /03,3 2,3,0203 0:,3,3507:8,,,380-,,9,2-,,3/,7945,3/.,:5/,,2:,3 $0791,83,8,,

0791.,90 3 489 3,89 / 57,,78, 40 3899:90 41 489 3,88 $05079 80791,8 ,33, 5078,7,9,3 :39: 203/,5,9,3 80791,8 3 205:9 :,3 :,1,8 /,3  503,,2,3232, /0,5,39,:3 /,,2 , ,3,88-,, 7039,8:,3 /,380791,8 3 /:8:8,3 5,/, ,:39,38 :39: 4397,947 10/07, :8:83, 4397,947 :39: /05,7902035079,,,3

$0791,8:39,3,3,0203/3/4308, 07910/!74108843,,3,02039..4:39,39 !

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,38:/,::8!20250740503,:,3,9,8425090383,/,,2-/,3,:39,38 2,3,0203 2,3,0203 0:,3,3 /,3 2,3,0203 31472,8 803, 2025:3, :,1,8 -, 80-,, :39,3 ,3,0203 /,,2 20,8,3,,3 1:38 /,3 9:,8 ,3 907,9 &,3!205:9025,92,9,:,3,390,/909,5,3,9:  3,883:3,3&8,, 

43805/,30,,3:39,38,3,0203

 ,3,0203$97,90  44/47547,904;073,3.09,838 !08079, & !/3,9,,3 ::8 /,7 &,3 !,5,-,90, 203/,5,9,3 3, 232,:39:2,832,832,9,:,3

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$,7,3, 343,:39,38  503,,2,3



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,19,7!:89,,

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037$2,247, :39,38,3,0203,,79,$,02-,25,9

995,:39,32,3,02030-/

9952,30947