• Tidak ada hasil yang ditemukan

DAFTAR PUSTAKA. Bushee, B. 1998, The Influence of Institutional Investors on Myopic R & D Investment Behavior. The Accounting Review. 73.3:

N/A
N/A
Protected

Academic year: 2021

Membagikan "DAFTAR PUSTAKA. Bushee, B. 1998, The Influence of Institutional Investors on Myopic R & D Investment Behavior. The Accounting Review. 73.3:"

Copied!
5
0
0

Teks penuh

(1)

DAFTAR PUSTAKA

Abbott, L.J. Parker, & G.F. Peters, 2000, “The Effectiveness of Bluer Ribbon Committee Recommendations in Mitigating Financial Misstament : An. Empirical Study”. Working Paper.

Abed, S., Al-Attar, A., & Suwaidan, M., Januari 2012, “Corporate Governance and Earnings Management: Jordanian Evidence”, Journal International Business Research, Vol. 5, No. 1, pp 216-225

Beasley, Mark S., 1996. “An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud”. The Accounting Review, Volume 71, No 4, Oktober: 443-465

Belkaoui, A. R., and Picur, R. 2000. ”Investment Opportunity Set Dependence of Dividend Yield and Price Earnings Ratio”. Managerial Finance, 27 (3), 72-90.

Bushee, B. 1998, “The Influence of Institutional Investors on Myopic R & D Investment Behavior”. The Accounting Review. 73.3: 305– 333.

Chtourou, Sonda Marrakchi, Jean Bedard and Lucie Courteau. 2001. Corporate Governance and Earnings Management. Available on-line at www.ssrn.com

Cornett, M. Marcia., McNutt, J. Jamie., Hassan Tehranian, H. 2009, “Corporate governance and earnings management at large U.S. bank holding companies”, Journal of Corporate Finance 15, 412–430

Darmawati, D. 2003, “Corporate Governance dan Manajemen Laba: Suatu Studi Empiris”, Jurnal Bisnis dan Akuntansi Vol. 5 No.1: 47-68.

Dechow; Sloan; Sweeney, 1996. “Detecting Earnings Management”. The Accounting Review Vol. 70, No. 2 April 1996, pp. 193-225.

Dhaliwal, D. S., Salomon G. L., dan Smith, E. D. 1982. “The Effect of Owner Versus Management Control on the Choice of Accounting Methods”. Journal of Accounting and Economics, Vol.4. hal.41-53.

Effendi, A. Muh., 2009, The Power of Good Corporate Governance Teori dan Implikasi, Jakarta: Salemba Empat.

Fama, E.F. & Jensen, M. C. 1983. “Saparation of Ownership and Control”, Journal of Low and Economics, 26, pp 301-325.

(2)

Forum for Corporate Governance in Indonesia, 2001, Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan), Jakarta.

Gabrielsen, G., Jeffrey D. G. dan Thomas, P. 1997, “Managerial Ownership, Information Content of Earning and Discretionary Accruals in A Non US Setting”, Working Paper Copenhagen Business School pp 1-17

Ghozali, I, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS, Semarang : Badan Penerbit Universitas Diponegoro.

Gideon, SB. Boediono. 2005. ”Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur”. Simposium Nasional Akuntansi VIII Solo. Healy, P.M. 1985, “The Effect of Bonus Scheme of Firm's Financial Disclosure

Strategies on Stock Prices”, Accounting Horizon, 1-11.

Jensen, C. Michael & Meckling, H. William. 1976, “Theory of The Firm, Managerial Behaviour Agency Cost and Ownership Structure”, Journal of Financial Economics 3, pp 305-360.

Jensen, M.C., 1993. “The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems”. The Journal of Finance, Vol. 48, No3, 831-880.

Klein, April. 2002. “Audit Committee, Boards of Director Characteristics, and Earnings Management”. Journal of Accounting and Economics Volume 33 September: 375-400

Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2005. “Performance Matched Discretionary Accrual Measures”. http://papers.ssrn.com. Diakses tanggal 15 Juni 2012.

Lambert, R.A. 2001. “Contracting Theory and Accounting.” Journal of Accounting & Economics, (32): 3 – 87.

Linnan, David K., 2000, “Prinsip-prinsip OECD Mengenai Pengelolaan Perusahaan (Corporate Governance):, Makalah Lokakarya Pengelolaan Perusahaan, Medan, 27 Juli.

Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. ”Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba”. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 6 Surabaya tanggal 16-17 Oktober 2003

(3)

Morck, R. Schleifer, A dan Vishny, R. 1988, “Management Ownership and Market Valuation, An Emperical Analysis”, Journal of Financial Economics 20, 293-315

Nasution, Marihot dan Setiawan, Doddy. 2007. “Pengaruh Corporate Governance terhadap Manajemen Laba Di Industri Perbankan Indonesia”. Simposium Nasional Akuntansi X Makasar.

Portter, G. 1992. “Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns”. Journal of Accounting Research. 30.1: 146-155.

Rajgopal, S. M. Venkatachalam dan J. Jiambalvo 1999, “Is institutional Ownership Associated With Earning Management and The Extent to Which Stock Price Reflect Future eaning's”, Working Paper University of Washington Seattle.

Richardson V.J. 1998, Information Asymetry and Earning Management Some Evidence, http:/www.ssrn.com.

Robert Jao dan Gagaring Pagalung, 2011, “Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia”, Jurnal Akuntansi & Auditing, Vol 8, No. 1, pp 43-54.

Roodposhti, F. Rahnamay & Chashmi, S. A. Nabavi. Juni 2011, “The impact of corporate governance mechanisms on earnings management”, African Journal of Business Management, Vol. 5(11), pp. 4143-4151

Scheileifer dan Vishny 1997, “Corporate Governance Principles of Corporate Governance in Greece”, An International Review, vol 9 Issue 2

Septiyanto, 2012, ”Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Dan Pengaruhnya Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur di BEI)”, tidak dipublikasikan. Scott, William R. 2006, Financial Accounting Theory, 2th., Scarborough, Ontario:

Prentice Hall Canada, Inc

Sedarmayanti, 2007, Good Governance (Kepemerintahan yang Baik) dan Good Corporate Governance (Tata Kelola Perusahaan yang Baik), Bandung: Mandar Maju.

Setiawati, Lilis dan Ainun Na’im. 2000. ”Bank Health Evaluation by Bank Indonesia and Earnings Management in Banking Industry”. Gadjah Mada International Journal of Business, Volume 3 No 2 May: 159-176

(4)

Siswantaya, I. Gede, 2007, “Mekanisme Corporate Governance Dan Manajemen Laba Studi Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Jakarta”, Tesis Tidak Dipublikasikan, Magister Sains Akuntansi UNDIP Semarang.

Sulistyanto, H. Sri, 2010, Manajemen Laba dalam Teori dan Model Empiris, Jakarta: Grasindo.

Sunarto, 2003, “Corporate Governance da Kinerja Saham”, Fokus Ekonomi, Vol 2, No 3, pp 240-257.

Trisnawati, R. Wiyadi, & Noer Sasongko. 2012, “Pengukuran Manajemen Laba: Pendekatan Terintegrasi (Studi komparasi perusahaan manufaktur yang tergabung pada indeks JII dan LQ 45 Bursa Efek Indonesia periode 2004-2010)”,

Ujiyantho, M. Arief dan Pramuka. B. Agus. 2007. “Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Perusahaan”. Simposium Nasional Akuntansi X Makasar.

Veronica, Sylvia dan Yanivi S Bachtiar. 2004. “Good Corporate Governance Information Asymetry and Earnings Management”. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2 -3 Desember 2004

Veronica, Sylvia, dan Siddharta Utama. 2005. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management)”. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo, tanggal 15 - 16 September 2005

Watts, Ross L. dan Jerold L. Zimmerman, 1986, Positive Accounting Theori, Englewood Cliefs, New Jersey: Prentice-Hall.

Warfield, T.D., J.J. Wild dan K. Wild. 1995, “Managerial Ownership, Accounting Choices and Informativeness of Earning”, Journal of financial economics, 50, pp 61-91

Wedari, L.K. 2004, “Analisis Pengaruh Proporsi Dewan Komisaris dan Keberadaan Komite Audit Terhadap Aktivitas Manajemen Laba”, Simposim Nasional Akuntansi VII, pp 963-990.

Whelan, Catherine; Ray McNamara, 2004. “The Impact Of Earnings Mangement Of The Value – Relevance Of Financial Statement Information”. http://ssrn.com. Diakses tanggal 3 April 2012.

(5)

Widiyaningdyah, Agnes Utari. 2001. “Analisis Faktor-faktor yang Berpengaruh Terhadap Earnings Manajemen pada Perusahaan Go Publik di Indonesia”. Jurnal Akuntansi dan keuangan

Wilopo. 2004. The Analysis of Relationship of Independent Board of Directors, Audit Committee, Corporate Performance, and Discretionary Accruals. Ventura Volume 7 No. 1 April: 73-83

Xie, Biao, Wallace N Davidson III, and Peter J. Dadalt. 2003. Earnings Management and Corporate Governance: The Role of The Board and The Audit Committee. Journal of Corporate Finance Volume 9 Juni: 295-316 Yermack, D., 1996. Higher Market Valuation of Companies with Small Board of

Directors. Journal of Financial Economics 40, 185-211.

Yu, Frank. 2006. Corporate Governance and Earnings Management. Working Paper

Zhou, Jian and Ken Y. Chen. 2004. Audit Committee, Board Characteristics and Earnings Management by Commercial Banks. Working Paper

Referensi

Dokumen terkait

“Analisis Pengaruh Ukuran Perusahaan dan Mekanisme Corporate Governance terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek

Analisis Pengaruh Perusahaan dan Mekanisme Corporate Governance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek

Pengaruh Mekanisme Good Corporate Governance dan Financial Distress Terhadap Earning Manajemen Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI.. Reasearch

Analisis Pengaruh Ukuran Perusahaan Dan Mekanisme Corporate Governance Terhadap Manajemen Laba Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek

(2010) Pengaruh mekanisme corporate governance dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI Variabel independen (X)

(2010) Pengaruh Mekanisme Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di BEI Variabel dependen :

Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan (Studi Pada Perusahaan go publik Sektor Manufaktur), Jurnal Simposium Nasional Akuntansi X.. Pengaruh

Suryani (2010) Pengaruh mekanisme Corporate Governance dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI Variabel