81 DAFTAR PUSTAKA
Abbott, L. J., & Parker, S. (2000). Auditor Selection and Audit Committee Characteristics. Auditing : A Journal of Practice and Theory, Vol. 19, No.2 , 47-66.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services. 15th Edition. England: Pearson Education.
Baker, C. R., & Wallage, P. (2000). The Future of Financial Reportingin Europe : Its Role in Corporate Governance. The International Journal of Accounting, Vol. 35, No. 2, 173 - 187. Dikutip dalam Makni, Kolsi, & Affes, 2012.
Balatif, S. (2010). Pengaruh Efektifitas, Komite Audit, Ukuran Perusahaan, Kepemilikan Keluarga, dan Kepemilikan Asing terhadap Pemilihan Auditor Eksternal yang Berkualitas. Tesis. Universitas Indonesia. Dikutip dalam Maharani, 2012.
Beasley, M. S., & Petroni, K. R. (2001). Board Independence and Audit Firm Type. Auditing : A Journal of Practice and Theory, 96 - 114. Dikutip dalam Makni, Kolsi, & Affes, 2012.
Black, B. S., Jang, H., & Kim, W. (2006). Predicting Firms' Corporate Governance Choices : Evidence from Korea . Journal of Corporate Finance, Vol. 12, 660-691.
BPKP. (n.d.). Good Corporate Governance. (Online) Tersedia di
http://www.bpkp.go.id/dan/konten/299/good-corporate.bpkphttp://www.bpkp.go.id/dan/konten/299/good-corporate.bpkp. Bushee, B., & Noe. (2000). Corporate Disclosure Practices, Institutional Investor and
Stock Return Volatility. Journal of Accounting Research , Vol.38 (Supplement), 171-202.
Charreux, G. (1994). Conseil d'administration et pouvoirs dan L'enterprise. Revue
d'Economie Financere, No. 31, 49-80. (Online) Tersedia di
http://www.persee.fr/doc/ecofi_0987-3368_1994_num_31_4_2103.
Chen, J. J. (2005). China's Institutional Environment and Corporate Governance. Corporate Governance : A Global Perspective Advances in Financial Economics 11, 75 - 93. Dikutip dalam Ming, 2007.
Claessens, S., Djankov, S., Fan, J. P., & Lang, L. H. (2002). Disentangling the Incentive and Entrenchment Effects of Large Shareholdings, Vol. LVII, No. 6. The Journal of Finance, 2741-2771.
82 Colley, J., Doyle, J., Logan, G., & Stetituns, W. (2005). What is Corporate Governance. New York: McGraw-Hill. Dikutip dalam Warsono, Amalia, & Rahajeng, 2009.
Depoers, F. (2000). A Cost Benefit Study of Voluntary Disclosure : Some Empirical Evidence from French Listed Company. The European Accounting Reviews, 245 - 263. Dikutip dalam Makni, Kolsi, & Affes, 2012.
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, Vol. 26, No. 2, 301 - 325.
Fan, J. P., & Wong, T. J. (2002). Corporate Ownership Structure and The Informativeness of Accounting Earnings in East Asia. Journal of Accounting and Economics, 33 : 401 - 426.
FCGI. (2009). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan).
Fiet, J. O. (1995). Risk Avoidance Strategies in Venture Capital Markets. Journal of Management Studies, 32 : 551 - 74.
Firth, M., & Smith, A. M. (1992). Selection of Auditor Firms by Companies in New Issue Market. Applied Economics 24 (2), 247 - 255. Dikutip dalam Maharani, 2012.
Gajevszky, A. (2014). Audit Quality and Corporate Governance : Evidence From The Bucharest Stock Exchange. 6th International Scientific Conference on Economic and Social Development and 3rd Eastern European ESD Conference : Business Continuity, Vienna 24-25 April.
Gedaljovic, E. R., & Shapiro, D. M. (1998). Management and Ownership Effects : Evidence from Five Countries. Strategic Management Journal Vol. 19, No. 6, 533-553.
Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS19 Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro.
Gudono. (2011). Analisis Data Multivariat. Yogyakarta: BPFE.
Halim, A. (2001). Auditing : Dasar - Dasar Audit Laporan Keuangan. Yogyakarta: AMP YKPN.
Huse, M. (2007). Boards, Governance, and Value Creation : The Human Side of Corporate Governance. New York: Cambridge University Press.
83 Indriani, Y. (2010). Pengaruh Kualitas Auditor, Corporate Governance, Leverage, dan Kinerja Keuangan terhadap Manajemen Laba. Semarang: Studi Penelitian, Universitas Diponegoro. Dikutip dalam Suwandari, 2012.
Issa, S. M. (2008). The Impact of External Audit on The Operation of Earnings Management - Applied Study. Journal of Commerce College for Scientific Research, 45 (2), 1 - 47. Dikutip dalam Reyad, 2013.
Jensen, M. C. (1993). The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems. The Journal of Finance, Vol. 48, No. 3, 831 - 880. Jensen, M., & Meckling, W. (1976). Theory of the Firm : Managerial Behavior,
Agency Costs and Ownership Structure. Journal Financial Economics (JFE), Vol. 3, No. 4, .Dikutip dalam Warsono, Amalia, & Rahajeng, 2009.
Jogiyanto, H. (2010). Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE.
Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor : KEP-643/BL/2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit . (2012).
KNKG. (2006). Pedoman Umum Good Corporate Governance Komite Nasional
Kebijakan Governance. (Online) Tersedia di
www.governance-indonesia.com.
Lara, García, J. M., Osma, B. G., & Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies 14.1, 161-201.
Lennox, C. (2005). Management Ownership and Audit Firm Size. Contemporary Accounting Research, Vol. 22 No. 1, 1 - 23.
Lin, Z. J., & Liu, M. (2009). The Impact of Corporate Governance on Auditor Choice : Evidence from China. Journal of International Accounting, Auditing, and Taxation 18, 44 - 59.
Maharani, D. (2012). Analisis Pengaruh Mekanisme Corporate Governance Perusahaan terhadap Pemilihan Auditor Eksternal, Skripsi. Universitas Indonesia, Indonesia.
Makni, I., Kolsi, M. C., & Affes, H. (2012). The Impact of Corporate Governance Mechanism on Audit Quality : Evidence from Tunisia. The IUP Journal of Corporate Governance, Vol. XI, No. 3, 49 - 70.
Ming, L. (2007). Corporate Governance, Auditor Choice, and Auditor Switch. ProQuest Dissertations Publishing, 5-7.
84 Mintzberg, H. (1983). Power in and around organization. Englewood Cliffs, NJ:
Prentice-Hall. Dikutip dalam Huse, 2007.
Mitra, S., Deis, D. R., & Hossain, M. (2007). The Empirical Relationhip Between Ownership Characteristics and Audit Fees. Review of Quantitative Finance and Accounting, Vol. 28, No. 3, 257 - 285. Dikutip dalam Makni, Kolsi, & Affes, 2012.
Moizer, P. (1997). Auditor Reputation : the International Empirical Evidence. International Journal of Auditing, 61 -7 4.
Moore, G., & Ronen, J. (1990). External Auditor and Asymmetric Information. Auditing : A Journal of Practice and Theory, Vol. 9 (Supplement), 234 - 242. Dikutip dalam Makni, Kolsi, & Affes, 2012.
Niskanen, M., Karjalainen, J., & Niskanen, J. (2009). Demand for Audit Quality in Small Private Firms : Evidence on Ownership Effects. International Journal of Auditing 15, 43-65.
OECD. (2004). OECD Priciples of Corporate Governance. (Online) Tersedia di www.oecd.org. Dikutip dalam Warsono, Amalia, & Rahajeng (2009).
OECD. (2004). OECD Principles of Corporate Governance. (Online) Tersedia di www.oecd.org. Dikutip dalam Maharani, 2012.
O'Sullivan, N. (2000). The Impact of Board Composition and Ownership on Audit Quality : Evidence from Large UK Companies. The British Act Review, 32, 4, 397- 414. Dikutip dalam Pitasari, 2012.
Pasopati, G. (2015). Adhi Karya Tagih Piutang Proyek Hambalang Lewat Arbitrase. (Online) Tersedia di
http://www.cnnindonesia.com/nasional/20150226113052-12-35053/adhi-karya-tagih-piutang-proyek-hambalang-lewat-arbitrase/.
Pendapatan "The Big Four" Masih Tertinggi. (2015). (Online) Tersedia di http://pppk.kemenkeu.go.id/News/Details/18.
Peraturan Menteri Negara Badan Usaha Milik Negara Nomor : Per-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Cororate Governance) pada Badan Usaha Milik Negara. (2011).
Pitasari, D. (2012). Analisis Pengaruh Penerapan Corporate Governance terhadap Kualitas Audit : Studi Empiris pada Perusahaan yang Tercatat di BEI Tahun 2010, Skripsi. Universitas Gadjah Mada, Yogyakarta.
85 Putra, E. P. (2015). Gandeng KPK Fadjroel Tak Ingin PT Adhi Karya Terseret
Korupsi . (Online) Tersedia di
http://nasional.republika.co.id/berita/nasional/umum/15/11/13/nxr94w334-gandeng-kpk-fadjroel-tak-ingin-pt-adhi-karya-terseret-korupsi.
Reed, B. J., Trombley, M. A., & Dhaliwal, D. S. (2000). Demand for Audit Quality : The Case of Laventhol and Horwath's Auditees . Journal of Accounting, Auditing and Finance, Vol. 1, No. 2, 105-118. Dikutip dalam Mkni, Kolsi, & Affes, 2012.
Reyad, S. M. (2013). The Role of Auditing Quality as a Tool of Corporate Governance in Enhancing Earnings Quality : Evidence from Egypt. International Management Review, Vol. 9 No. 2, 83 - 95.
Salin, A. I. (2016). Corporate Governance and Audit Quality - Evidence from Malaysia. Asian Review of Accounting Vo. 24 Iss 2 pp.
Schleifer, A., & Vishny, R. (1986). Large Shareholders and Corporate Control. Journal of Political Economy, Vol. 94, No. 3, 461 - 488.
Schleifer, A., & Vishny, R. W. (1997). A Survey of Corporate Governance. The Journal of Finance Vol. 52, No. 2, 737-783.
Scott, B., & Pitman, M. (2005). Auditors and Earning Managements. Dikutip dalam Reyad, 2013.
Sekaran, U., & Bougie, R. (2013). Reserach Methods for Business 6th Edition. United Kingdom: John Wiley & Sons Ltd.
Simon, J. (1957). Models of Man. New York: John Wiley & Sons Inc. Dikutip dalam Warsono, Amalia, & Rahajeng (2009) .
Simunic, D., & Stein, M. (1987). Product Differentiation in Auditing : Auditor Choice in the Market for Unseasoned New Issues. The Canadia Certified General Accountants' Research Foundation, . Dikutip dalam Makni, Kolsi, & Affes, 2012.
Skousen, K. F., Glover, S. M., & Prawit, D. F. (2005). An Introduction to Corporate Governance and the SEC. Mason, Ohio: Thomson, South-Western.
Solomon, J. (2007). Corporate Governance and Accountability. Second Edition. West Sussex: John Wiley & Sons. Dikutip dalam Warsono, Amalia, & Rahajeng, 2009.
Sutedi, A. (2011). Good Corporate Governance. Jakarta: Sinar Grafika Offset. Dikutip dalam Suwandari, 2012.
86 Suwandari, E. (2012). Pengaruh Mekanisme Corporate Governance terhadap
Auditor Selection, Tesis. Universitas Gadjah Mada, Yogyakarta. Undang-Undang Republik Indonesia Nomor 19 tentang BUMN. (2003).
Warsono, S., Amalia, F., & Rahajeng, D. K. (2009). Corporate Governance Concept and Model : Preserving True Organization Welfare. Yogyakarta: Center for Good Corporate Governace, FEB UGM.
Williamson, O. (1996). The Mechanics of Governance. New York: Oxford University. Dikutip dalam Warsono, Amalia, & Rahajeng, 2009.
Wolk, H. I., Dodd, J. L., & Rozycki, J. J. (2013). Accounting Theory : Conceptual Issues in a Political and Economic Environment. Eight Edition. Los Angeles: SAGE Publication Inc.
Zehnder, I. E. (2000). Corporate Governance and the Role of the Board of Director. (Online) Tersedia di www.egonzehnder.com. Dikutip dalam FCGI, 2009. Zehnder, I. E. (2000). Corporate Governance and the Role of the Board of Director.
(Online) Tersedia di www.egonzehnder.com. Dikutip dalam Warsono, Amalia, & Rahajeng, 2009.
