Andromeda, Donny Arlanda, 2008. “Analisis Pengaruh Manajemen Laba terhadap
Return Saham pada Perusahaan Manufaktur di BEJ yang diaudit oleh Kantor Akuntan Publik Skala Besar dan Kantor Akuntan Publik Berskala Kecil”,
Tesis, Universitas Diponegoro, Semarang.
Ang, Robert, 1997. Buku Pintar Pasar Modal Indonesia, Jakarta, Mediasoft.
Ardiati, Aloysia Yanti, 2005. “Pengaruh Manajemen Laba terhadap Return Saham terhadap Perusahaan yang Diaudit oleh KAP Big 5 dan KAP Non Big”,
Jurnal Riset Akuntansi Indonesia, Vol.8 No.3, September: 235-249
Arikunto, Suharsimi, 2002. Prosedur Penelitian Suatu Pendekatan Praktis, Jakarta, Rineka Cipta.
Brigham, Eugene F dan Joel F Houston, 2001. Manajemen Keuangan, Terjemahan Dodo Suharto dan Herman Wibowo, Edisi Kedelapan, Jakarta, Penerbit Erlangga.
Brigham, Eugene F dan L.C. Gapenski, 2006. Intermediate Financial Management,
7th edition, Sea Harbor Drive, The Dryden Press.
Budileksmana, Antariksa dan Barbara Gunawan, 2003. “Pengaruh Indikator Rasio Keuangan Perusahaan Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap Return Portofolio Saham di Bursa Efek Jakarta”, Jurnal Akuntansi dan Investasi, Vol. 4 No.2, Juli 2003: 97-124.
Christie, A.A. dan J. L. Zimmermen, 1994. “Efficient and Opportunistic Choice Of Accounting Procedur : Corporate Control Contest”, The Accounting Review
Vol. 69, Oktober, Hal. 539-566
Estuari, Estik, 2010. “Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Return on Investment (ROI), Earning Per Share (EPS) dan Dividend Payout Ratio (DPR) terhadap Return Saham Perusahaan di Bursa Efek Jakarta”,
Tesis, Universitas Diponegoro, Semarang.
Ferawaty, 2009. “Pengaruh Economic Added Value dan Rasio Profitabilitas terhadap
Return Saham perusahaan Manufaktur di Bursa Efek Indonesia”, Tesis, Universitas Sumatera Utara, Medan. (tidak dipublikasikan).
Ghozali, Imam, 2005. Aplikasi Analisis Multivariate Dengan Program SPSS, Semarang, Badan Penerbit Universitas Diponegoro.
Gujarati, Damodar, 2008. Ekonometrika Dasar, Terjemahan Sumarno Zain, Jakarta, Penerbit Erlangga.
Indonesia Stock Exchange, 2010. Indonesian Capital Market Directory, Jakarta, PT. Bursa Efek Indonesia.
Indonesia Stock Exchange, 2010. Buku Panduan Indeks Harga Saham Bursa Efek Indonesia 2010, Jakarta, PT. Bursa Efek Indonesia.
_________________, 2009. Indonesian Capital Market Directory, Jakarta, PT. Bursa Efek Indonesia.
_________________, 2008. Indonesian Capital Market Directory, Jakarta, PT. Bursa Efek Indonesia.
_________________, 2007. Indonesian Capital Market Directory, Jakarta, PT. Bursa Efek Indonesia.
Iramani dan Erie Febrian, 2005. Financial Value Added: Suatu Paradigma dalam Pengukuran Kinerja dan Nilai Tambah Perusahaan. Jurnal Akuntansi dan Keuangan Vol. 7 No. 1 Mei 2005.
Jogiyanto, 2000. Teori Portofolio dan Analisis Investasi, Edisi Kedua, Yogyakarta, BPFE.
Mason, Robert D. dan Douglas A. Lind, 1999. Teknik Statistika untuk Bisnis dan Ekonomi, Edisi Kesembilan, Jakarta, Penerbit Erlangga.
Midiastuty, Pratana Puspa dan Mas’ud Machfoedz, 2003. “Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.
Simposium Nasional Akuntansi VI, Surabaya.
Mirza, Teuku, 1997. “EVA sebagai Alat Penilai”, Usahawan, No.4, April.
Naim, Ainun dan Hartono Jogiyanto, 1996. “The Effect of Antitrust Investigation On the Management of Earning”, Kelola , No.13 Th.V.
Parsaoran, David. “Skandal Manipulasi Laporan Keuangan PT.Kimia Farma Tbk.,
Pratisto, Arif, 2009. Statistik Menjadi Mudah dengan SPSS 17, Edisi Pertama, Jakarta, Elex Media Komputindo.
Rahmawati, Yacob Suparno dan Nurul Qomariyah, 2006. “Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba Pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta”. Simposium Nasional Akuntansi IX, Padang
Risaptoko, RB Atok, 2007. “Analisis Pengaruh Cash Ratio, Debt to Total Asset, Asset Growth, Firm Size, dan Return On Asset terhadap Dividend Payout Ratio”, Tesis, Program Pasca Sarjana Magister Manajemen Universitas Diponegoro (tidak dipublikasikan).
Roussana, Mike, 1997. “Memanfaatkan EVA untuk Menilai Perusahaan di Pasar Modal Indonesia”, Usahawan, No.4 Th.XXVII.
Santoso, Singgih, 2007. Menguasai Statistik di Era Informasi dengan SPSS 15, Jakarta, PT Elex Media Komputindo.
Scott, William R., 2000. Financial Accounting Theory, Second Edition, Scarborough, Ontario: Prentice-Hall Canada Inc.
Setiaji, Bambang., 2004, Panduan Riset dengan Pendekatan Kuantitatif, Surakarta, Program Pasca Sarjana Universitas Muhammadiyah.
Solechan, Achmad, 2008. “Pengaruh Manajemen Laba dan Earning Terhadap
Return Saham (Studi Empiris pada Perusahaan yang Go Public di BEI Tahun 2003-2006), Tesis, Universitas Diponegoro, Semarang.
Ulupui, IGK.K.A, 2007. “Analisis pengaruh rasio likuiditas, leverage, aktivitas dan profitabilitas terharap return saham”, Tesis, Pascasarjana Universitas Udayana.
Umar, Husein, 2003. Metodologi Penelitian untuk Skripsi dan Tesis Bisnis, Jakarta, PT Gramedia Pustaka Utama.
Utama, Sidharta, 1997, “Economic Value Added : Pengukuran Penciptaan Nilai Perusahaan”, Usahawan, No.4, April.
Young, S. David dan Stephen F.O’Bryrne, 2001. EVA and Value Based Management, A Pratical Guide to Implementation, Boston, Mc. Graw-Hill.
Waluja, Purwanto Hadi, 2005. “Pengaruh Return on Assets (ROA) dan Economic Value Added (EVA) terhadap Tingkat Pengembalian Saham (Rate of Return)”.
Tesis, Program Studi Ilmu Manajemen Pascasarjana USU Medan (tidak dipublikasikan).
Hasil Analisa Data SPSS – Hipotesis Pertama Sebelum Transformasi
Variables Entered/Removed
Model Variables Entered Variables Removed Method
1 DTAC, DER, EVAa . Enter
a. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .342a .117 .073 .88155
a. Predictors: (Constant), DTAC, DER, EVA
b. Dependent Variable: ROR
Model Summaryb
Model
Change Statistics
R Square Change F Change df1 df2 Sig. F Change Durbin-Watson
1 .117 2.687 3 61 .054 2.656
b. Dependent Variable: ROR
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 6.264 3 2.088 2.687 .054a
Residual 47.405 61 .777
Total 53.669 64
a. Predictors: (Constant), DTAC, DER, EVA
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
B Std. Error Beta t Sig.
1 (Constant) .841 .232 3.633 .001
EVA 2.413E-8 .000 .233 1.896 .063
DER -.136 .145 -.115 -.938 .352
DTAC 2.045 1.121 .221 1.824 .073
a. Dependent Variable: ROR
Coefficientsa
Model
Correlations Collinearity Statistics
Zero-order Partial Part Tolerance VIF
1 EVA .230 .236 .228 .961 1.041
DER -.162 -.119 -.113 .969 1.032
DTAC .202 .227 .219 .987 1.013
Hasil Analisa Data SPSS – Hipotesis Pertama Setelah Transformasi
Descriptive Statistics
Mean Std. Deviation N
pROR@ .7222 .86006 64
pEVA@ 3.7914E6 9.51335E6 64
pDER@ 1.6112 .97786 64
pDTAC@ -.1276 .10099 64
Variables Entered/Removed
Model Variables Entered Variables Removed Method
1 pDTAC@, pEVA@,
pDER@a
. Enter
a. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .356a .127 .083 .82354
a. Predictors: (Constant), pDTAC@, pEVA@, pDER@
b. Dependent Variable: pROR@
Model Summaryb
Model
Change Statistics
R Square Change F Change df1 df2 Sig. F Change Durbin-Watson
1 .127 2.904 3 60 .042 2.080
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 5.909 3 1.970 2.904 .042a
Residual 40.693 60 .678
Total 46.602 63
a. Predictors: (Constant), pDTAC@, pEVA@, pDER@
b. Dependent Variable: pROR@
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
B Std. Error Beta t Sig.
1 (Constant) 1.063 .247 4.298 .000
pEVA@ 2.017E-8 .000 .223 1.798 .077
pDER@ -.126 .109 -.143 -1.153 .254
pDTAC@ 1.681 1.029 .197 1.633 .108
a. Dependent Variable: pROR@
Coefficientsa
Model
Correlations Collinearity Statistics
Zero-order Partial Part Tolerance VIF
1 pEVA@ .255 .226 .217 .945 1.058
pDER@ -.206 -.147 -.139 .942 1.061
pDTAC@ .204 .206 .197 .996 1.004
Hasil Analisa Data SPSS – Hipotesis Kedua Descriptive Statistics Mean Std. Deviation N pROR -.1871 .31289 64 Zscore(pEVA@) .0000000 1.00000000 64 Zscore(pDER@) .0000000 1.00000000 64 Zscore(pDTAC@) .0000000 1.00000000 64 Zscore(DPR) -.0022726 1.00773607 64 ABS_EVA@ .3070 .37117 64 ABS_DER@ .9975 1.18341 64 ABS_DTAC@ .9698 1.07389 64 Variables Entered/Removed
Model Variables Entered Variables Removed Method
1 ABS_DTAC@, Zscore(pDTAC@), Zscore(pDER@), ABS_EVA@, ABS_DER@, Zscore(pEVA@), Zscore(DPR)a . Enter
a. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 .561a .315 .229 .27470
a. Predictors: (Constant), ABS_DTAC@, Zscore(pDTAC@), Zscore(pDER@), ABS_EVA@, ABS_DER@, Zscore(pEVA@), Zscore(DPR)
Model Summaryb
Model
Change Statistics
R Square Change F Change df1 df2 Sig. F Change Durbin-Watson
1 .315 3.676 7 56 .002 2.037
b. Dependent Variable: pROR
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.942 7 .277 3.676 .002a
Residual 4.226 56 .075
Total 6.168 63
a. Predictors: (Constant), ABS_DTAC@, Zscore(pDTAC@), Zscore(pDER@), ABS_EVA@, ABS_DER@, Zscore(pEVA@), Zscore(DPR)
b. Dependent Variable: pROR
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
B Std. Error Beta t Sig.
1 (Constant) -.224 .086 -2.606 .012 Zscore(pEVA@) -.183 .097 -.585 -1.884 .065 Zscore(pDER@) .083 .038 .266 2.178 .034 Zscore(pDTAC@) .093 .036 .298 2.624 .011 Zscore(DPR) .079 .100 .254 .786 .435 ABS_EVA@ -.140 .121 -.167 -1.159 .251 ABS_DER@ -.087 .055 -.330 -1.597 .116 ABS_DTAC@ .173 .063 .593 2.734 .008
Coefficientsa
Model
Correlations Collinearity Statistics
Zero-order Partial Part Tolerance VIF
1 Zscore(pEVA@) -.233 -.244 -.208 .127 7.890 Zscore(pDER@) .210 .279 .241 .819 1.221 Zscore(pDTAC@) .302 .331 .290 .948 1.055 Zscore(DPR) -.132 .104 .087 .118 8.502 ABS_EVA@ -.219 -.153 -.128 .592 1.689 ABS_DER@ -.083 -.209 -.177 .287 3.487 ABS_DTAC@ .004 .343 .302 .260 3.842