• Tidak ada hasil yang ditemukan

DAFTAR PUSTAKA. CEO Duality on Audit Quality: The Malaysian Evidence", Malaysian. Accounting Review, Vo.7, No.2, pp

N/A
N/A
Protected

Academic year: 2021

Membagikan "DAFTAR PUSTAKA. CEO Duality on Audit Quality: The Malaysian Evidence", Malaysian. Accounting Review, Vo.7, No.2, pp"

Copied!
14
0
0

Teks penuh

(1)

Accounting Review, Vo.7, No.2, pp.17-28.

Adeyami, S. B. dan Fagbemi, T. O. (2010). Audit Quality, Corporate Governance and Firm Characteristics in Nigeria. International Journal of Business and

Management, 5, 5.

Andersen dan Arifin , 2008, “Pengaruh Tingkat Pendidikan, Pengalaman Bekerja, Kecakapan Profesional, Independensi Pemeriksa terhadap Kualitas Hasil Pemeriksaan”, Jurnal Akuntansi 25, Sumatra Utara.

Alim et al., 2007., Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi., Simposium Nasional Akuntansi X, Unhas Makassar.

Aktaruddin, Mohamed dkk. 2010. “Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms”.

Jamar, Volume 7, Nomor 1.

Aini, Qurrotul 2009 Jaringan Ad Hoc (Ad Hoc Network). http://komputerblog.com/wp-content/uploads/2008/06/aini-jaringan-ad-hoc.zip

Al-Ajmi, J. (2009), "Audit firm, corporate governance, and audit quality: Evidence from Bahrain", Advances in Accounting, Vol.25, No.1, pp.64-74.

(2)

Alqam, M. & Alrajabi, T., (1997) “The factors which lead to change the external auditor in the Jordanian public companies”, field study, Dirasat Journal, University of Jordan, 24 (1), 185-204.

Azibi, J., Tondeur, H., dan Rajhi, M. T. (2010). Auditor Choice and Intitutionnel Investor Characteristics After the Enron Scandal in The French Context.

Crises et nouvelles problématiques de la Valeur.

Bauwhede, H. V., Willekens, M. &Gaeremynck, A. (2000).Audit quality, public ownership and firms‟ discretionary accruals management, working paper. Baotham, S. & Ussahawanitchakit, P. (2009), "Audit Independence, Quality, and

Credibility: Effects on Reputation and Sustainable Success of CPAs in Thailand", International Journal of Business Research, Vol.9, No.1, pp.1-25.

BAPEPAM (2012). Keputusan Ketua Badan Pengawas Pasar Modal Nomor:

KEP-431/BL/2012.

Baxter,J. & Gray,M. (2010), Submission from the Australian Institute of Family Studies to the Productivity Commission Inquiry into Paid Maternity, Paternity and Parental Leave, Australian Instituteof Family Studies, Melbourn.

Beattie V., Fearnley S., and Brandt R (1999), “Perceptions of Auditor Independence: UK Evidence”, Journal of International Accounting,

(3)

Becker, C. L., DeFond, M. L., Jiambalvo, J., and Subramanyam, K. R. (1998), The effect of audit quality on earnings management‖, Contemporary Accounting Research, Vol. 15 No. 1, pp. 1-24.

Blue Ribbon Committee on Improving the Effectiveness of CorporateAudit Committees (BRC),(1999), Report and Recommendations of Blue Ribbon

Committee on Improving the Effectiveness of Corporate Audit Committees,

New York and Washington, DC:NYSE and NASD.

Boedlono, Gideon SB. 2005. Kualitas Laba: Studi Pengaruh Mekanlsme Corpo-rate Governace dan Dampak Manajemen Laba dengan Menggunakan Analisis jalur. Makalah Simposium Nasional Akuntansi VI11.

Bradshaw, M. T., Richardson, S. A. and Sloan, R. G. (2001), "Do Analysts and Auditors Use Information in Accruals?",Journal of Accounting Research, Vol. 39, No.1, pp. 45-73

Campa, D. (2013). “Big 4 fee premium” and audit quality: latest evidence from UK listed companies. Managerial Auditing Journal, 28, (8): 680-707. Candrasari, 2008. Analisis faktor-faktor yang berpengaruh terhadap audit delay

pada perusahaan manufaktur di bursa efek Indonesia tahun 2008-2009. Skripsi Universitas Diponegoro.

Chadegani, A.A. (2011), Review of Studies on Audit Quality, 2011 International Conference onHumanities, Society and Culture IPEDR, Vol.20 (2011). IACSIT Pres., Singapore.

(4)

Chang, X., Gygax, A.F., Oon, E. and Zhang, F.(2008), "Audit Quality, Auditor Compensation and Initial Public Offering Underpricing", Accounting and

Finance, Vol.48, No.3, pp.391-416

Chen, C. J. P., Chen, S. & Su, X. (2000), „Profitability regulation, earnings management, and modified audit opinions: evidence from China‟, Auditing:

AJournal of Practice & Theory, Vol. 20, No. 2, pp. 9–30.

Chen, Y. S., Chang, B. G., and Lee, C. C. (2008). The association between continuing professional education and financial performance of public accounting firms. International Journal of Human Resource Management,19(9), 1720-1737.

Chen, Y. S., & Cheng,Y. S. (2008). Strategic role of size and quality in performance creation: Evidencefrom Taiwan‟s sole proprietorship audit firms, Journal of Human Resources Management, 8(3), 73-93.

Chen, K. Y., Lin, K-L.& Zhou, J. (2006), „Audit quality and earnings management for Taiwan IPO firms‟, Managerial Auditing Journal, Vol. 20, No. 1, pp.86–104.

Chow, Chee W. & Steven J. Rice.(2002). Qualified Audit Opinions and Auditor Switching.The Accounting Review.Vol L VII, Issue 2, 326-335.

Christiawan, Y.J. 2002.Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris. Journal Directory : Kumpulan Jurnal Akuntansi dan Keuangan Unika Petra. Vol. 4 / No. 2.

(5)

Cloyd, & C. Bryan,(1997) “Performance in Reseach Task: The Joint Effect of Knowledge and Accountability”.Journal of Accounting Review 72, 1997: 111-131.

Collins-Dodd, C., Gordon, I. M., and Smart, C. (2004). Further evidence on the role of gender in financial performance. Journal of Small Business

Management, 42, 395-417.

Cotter, Julie & Mark Silvester. 2010. “Board and Monitoring Committee

Independent”.http://eprints.usq.edu.au/2540/3/Cotter_Silvester_Abacus_2

003_AV.pf.

Craswell, A., J. R. Francis, and S. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 _3_: 297–322.

Davidson, R. A., & Neu, D. (1993).A note on association between audit firm size and audit quality, ContemporaryAccounting Research, 9(2), 479- 488. DeAngelo, L. E. (1981), "Auditor Size and Audit Quality", Journal of Accounting

and Economics, Vol. 3, No.2, pp. 183-199.

Dechow, Sloan, Dan Sweeney. 1995.Detecting EarningsManagement The

AccountingReview Vol. 70, No. 2 April 1995, Pp. 193-225.

DeFond, M.L., J.R. Francis, and T.J. Wong. 2000. Auditor Industry Specialization andMarketSegmentation: Evidence from Hong Kong. Auditing: A Journal

(6)

Diani Madisar dan Ria Nelly Sari. 2007. Pengaruh Akuntabilitas dan Pengetahuan terhadap Kualitas hasil Kerja Audit. SNA X. Makassar.

Djuni Farhan, 2009, “Etika dan Akuntabilitas Profesi Akuntan Publik”, Inti media Malang.

Dong, N. and Zhang, J.(2008), "Does Ownership Structure Matter When CPA Deciding Types of Audit Opinions", Journal of Modern Accounting and

Auditing, Vol.4, No.4, pp.44-48.

Dye, R.A. (1993), Auditing Standards, Legal Liability, and Auditor Wealth, The Journal of Political Economy, 101(5), 887–914.

Elfarini, Eunike Christina. 2007. Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah. Skripsi Fakultas Ekonomi Pada Universitas Negeri Semarang.

Fama, E. and Jensen, M. C. (1983) Separation of ownership and control, Journal of Law and Economics, 26(2), pp. 301–325.

Financial Reporting Council (FRC). 2006. Discussion Paper. Promoting Audit Quality. www.frcpublications.comdan email :customerservices@cch.co.uk. Francis, J.R. and Yu, M.D.(2009), "Big 4 Office Size and Audit Quality", The

Accounting Review, Vol.48, No.5, pp.1521-1552

Ghozali, Imam. (2006). Aplikasi Analisis Multivariate dengan SPSS. Ed. Keempat. Semarang: Universitas Diponegoro.

(7)

Guedhami, O., Pittman, J. A., dan Saffar, W. (2009). Ownership concentration in privatized firms: Empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics 48: 151-171.

Gul, F.A., Kim, J.B. and Qiu, A.A.(2010), "Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China", Journal of Financial Economics, Vol.95, No.3, pp.425-442. Heflin, F. and Shaw, K. (2000), "BlockholderOwnership and Market Liquidity",

Journal of Financial and Quantitative Analysis, Vol.35, No.4, pp.621-633.

Hoseinbeglou, S., Masrori, R., dan Asadzadeh, A. (2013). The Effect of Corporate Governance Mechanisms on Audit Quality. Journal of Basic and Applied

Scientific Research, 3, (1): 891-897.

Hu, Y. and Izumida, S. (2008), "Ownership Concentration and Corporate Performance: A Causal Analysis with Japanese Panel Data", Corporate

Governance: An International Review, Vol.16, No.4, pp.342-358.

Indriantoro, N. & Supomo, B. (2002). Metodologi Penelitian Bisnis (edisi kedua). Yogyakarta: BPFE-Yogyakarta.

Jenkins, D.S., Velury, U. (2008), Does auditor tenure influence the reporting of conservative earnings. Journal of Accounting and Public Policy, 27, 115-132.

Jensen, M. C. and Meckling,W. H. (1976). ―Theory of firm: managerial behavior, agency costs and ownership structure‖, Journal of Financial Economics, Vol. 3 No. 4, pp. 305–360.

(8)

Jensen, M. C. (1993), „The modern industrial revolution, exit, and the failure of internal control systems‟, The Journal of Finance, Vol. 48, No. 3, pp. 831– 80.

Karim, AKM. W., Zijl, T. V., dan Mollah, S. (2013). Impact of board ownership, CEO-Chair duality and foreign equity participation on auditor quality choice of IPO companies. International Journal of Accounting and

Information Management, 21, (2), 148-169.

Kane, G.D. and Velury, U. (2004), "The Role of Institutional Ownership in the Market for Auditing Services: an Empirical Investigation", Journal of

Business Research, Vol.57, No.9, pp.976-983.

Kathleen, H., Vanitha, R. and Ropert, R. (2007), "The Horse has Bolted: Revisiting the Market Reaction to Going Concern Modifications of Audit Reports", Accounting and Finance, Vol. 47, Issue. 3, pp. 473-493.

Khasharmeh, A., (2002), “the factors that affect on external auditor in the Jordanian public companies”, field study faculty of economics and administration sciences, Master thesis Al Yarmouk University, Irbid- Jordan.

Klein, A (2002a). “Audit Committee, Board of Directors characteristic and Earning management”. Journal of Accounting and Economics 33, p. 375-400.

Kim, J., Chung, R. and firth, M. (2003), "Auditor Conservatism Asymmetric Monitoring and Earnings Management", Contemporary Accounting

(9)

Kusumastuti, Sari., Supatml, dan Pranata Sastra. 2007. Pengaruh Board Diversity terhadap Nilai Perusahaan dalam Perspektif Corporate Governance. Jumal

Akuntansi dan Keuangan Vo1.9,No.3.

Lama & Ruy (2011), .Accounting for Output Drops in Latin America,.Review of Eco-nomic Dynamics, Vol. 14, pp. 295-316.

Lenard, M.J., Yu, B. (2012), Do Earnings Management and Audit Quality Influence Over-Investment by Chinese Companies?, International Journal of Economics and Finance, 4(2), 21-30.

Lennox, C.S. (1999), "Non-audit fees, disclosure and audit quality", The

European Accounting Review, Vol.8, No.2, pp.239-252.

Lensberg, T., Eilifsen, A. and McKee, T.E.(2006), "Bankruptcy Theory Development and Classification Via Genetic Programming", European

Journal of Operational Research, Vol.9, No.2, pp. 677-697

Li, C., Song, F.M. and Wong, M.L. (2008), "A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China", International

Journal of Auditing, Vol.12, No.2, pp.111-127

Loudder, M.L., Khurana, I.K., Sawyers, R.B., Cordery, C., Johnson, C., Lowe, J. and Wunderle, R. (1992), The Information Content of Audit Qualifications, Auditing: A Journal of Practice & Theory, Vol. 11, No. 1, Spring, pp. 69-82.

Lukas, S.A. (2009), "Governance Mechanisms and Firm Value: The Impact of Ownership Concentration and Dividends", Corporate Governance: An

(10)

Mahdavi, G., Maharlouie, M. M., Ebraimi, F., dan Sarikhami, M. (2011). The Impact of Corporate Governance on Auditor Choice. International

Research Journal of Finance and Economics, 68.

Maijoor, S., Vanstraelen, A. (2006), Earnings management within Europe: the effects of member stateenvironment, audit firm quality and international capital markets, Accounting and BusinessResearch, 36(1), 33-52.

Makni, I., Kolsi, M.C., dan Affes, H. (2012). The Impact of Corporate Governance Mechanisms on Audit Quality: Evidence from Tunisia. The

IUP Journal of Corporate Governance, XI, 3.

Mansur, T. (2007).“Faktor-Faktor yang Mempengaruhi Kualitas Audit Ditinjau dari Persepsi Auditor atas Pelatihan dan Keahlian, Independensi dan Peng-gunaan Kemahiran Profesional”.Tesis Program Studi Magister Sains Akun-tansi Universitas Gadjah Mada (Tidak Dipublikasikan).

McNichols, M.R., Stubben, S.R. (2008), Does earnings management affect firms‟ investment decisions, The Accounting Review, 83(6), 1571-1603.

Meutia, I. (2004). Pengaruhindependensi Auditor Terhadap Manajemen Laba Untuk KAP Big 5 Dan Non Big 5.

Milgrom, P., and J. Roberts, (1992).“The Economics of Modern Manufacturing technology, strategy, and Organization,” The American Economic Review June. pp. 511-528.

(11)

Mitra, S., Hossain, M. and Deis, D.(2007), "The Empirical Relationship between Ownership Characteristics and Audit Fees", Review of Quantitative

Finance Accounting, Vol.28, No.3, pp.257-285.

Mulyadi. (2002). Auditing. Jakarta: SalembaEmpat.

Niemi, L. (2004), "Auditor Size and Audit Pricing: Evidence from Small Audit Firms", European Accounting Review, Vol.13, No.3, pp. 71-101

O‟Sullivan, N. (2000), ―The impact of board composition and ownership on audit quality: evidence from large UK companies‖, The British Accounting Review, Vol. 32 No. 4, pp. 397-414.

Palmrose, Z. (1988), "An Analysis of Auditor Litigation and Audit Service Quality ," The Accounting Review, Vol. 63, No. 1, pp. 55-73.

Peasnell, K. V., Pope, P.F. & Young, S. (2005) “Board monitoring and earnings management: do outside directors influences abnormal accrual?”. Journal

of Business Finance and Accounting, 32(7), 1311-1346.

Pratana Puspa, dan Mas'ud Machfoedz. 2003. Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Managemen. Makalah Simposium

Nasional Akuntansi VI.

Rescho, J. A. (1987). Public accounting firm strategy and innovativeness: A study of the adoption of product, technical, and administrative innovations using a strategic typology. Unpublished doctor dissertation, University of Mississippi, Oxford, Mississippi, United States.

(12)

RI Perwakilan Provinsi Sulawesi Selatan). Skripsi.Universitas Hasanuddin. Makassar

Saripudin, Netty dan Rahayu. 2012. Pengaruh Independensi, Pengalaman, Due Professional Care dan Akuntabilitas terhadap Kualitas Audit. e-Jurnal Binar Akuntansi.Vol. 1 No. 1 September.

Setyaningrum, 2012. Analisis Faktor-faktor yang Mempengaruhi Kualitas Audit BPK-RI. Skripsi Fakultas ekonomi pada Universitas Indonesia Jakarta. Sharma, V.D. (2004), "Board of Director Characteristics, Institutional Ownership,

and Fraud: Evidence from Australia", Auditing, Vol.23, No.2, pp.107-119. Simunic, D.A. (1980), "The Pricing of Audit Services: Theory and Evidence",

Journal of Accounting Research, Vol. 18, Issue 1, pp. 161-190

Simunic, D. A., and M. T. Stein. 1987. Product Differentiation in Auditing:

Auditor Choice in the Marketfor Unseasoned New Issues. The Canadian

Certified General Accountants.

Soliman, M.M. dan Elsalam, M. A. (2012). Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt.

World Academy of Science, 71, 1292-1297.

Sudsomboon, S. and Ussahawanitchakit, P.(2009), "Professional Audit Competencies P: The Effect on THAI‟S CPAs Audit Quality, Reputation, and Success", Review of Business Research, Vol.9, No.3, pp.66-85.

Sugiyono. (2008). Metode Penelitian Bisnis. Cetakan Kesepuluh, Penerbit Alfabeta. Bandung.

(13)

Sun, J., Liu, G. (2011), Client-specific litigation risk and audit quality differentiation, Managerial Auditing Journal, 26(4), 300–316.

Tandeloo, B.V., Vanstraelen, A. (2008). Earnings Management and Audit Quality in Europe:Evidence from the Private Client Segment Market, European Accounting Review, 17(3), 447–469.

Teoh, S. H., and Wong, T. J. (1993).Perceived auditor quality and earnings response coefficient.The Accounting Review, 68(2), 346-366.

Ujiyantho, M. Arief, dan Bambang Agus Pramuka. 2007. Mekanisme Corporate Governance, Midiastuty, Pratana Puspa, dan Mas'ud Machfoedz. 2003. Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Managemen. Makalah Simposium Nasional Akuntansi VI. Managemen Laba dan Kinerja Keuangan. Makalah Simposium Nasional Akuntansi VIII.

Xie, B. & Davidson III, W.N., & Dadalt. P.J. (2003) “Earnings Management and Corporate Governance: The role of Board and The Audit Committee”.

Working Paper, Southern Illinois University, Carbodale, II.

Warfield, T., Wild, J.J. and Wild, K. (1995), "Managerial Ownership, Accounting Choices, and Informativeness of Earnings", Journal of Accounting and Economics, Vol.20, No.1, pp.61-91 Research FoundationResearch Monograph Number 13. British Columbia, Canada: The Canadian Certified GeneralAccountants' Research Foundation.

(14)

Wyer, J.C., White, G.T. and Janson, E.C. (1988), "Audits of Public Companies by Smaller CPA Firms: Clients Reports and Quality", Auditing: A Journal of

Practice and Theory, Vol. 7, No 2, pp. 164-173

Yuniarti, R. (2011). Audit firm size, audit fee and audit quality. Journal of Global

Management, 2(1), 84-97.

Qasim Mohammad Zureigat (2011). The Effect of Ownership Structure on Audit Quality. Vol. 5, No 2, pp. 158-169

Zureigat, Q. M. (2011). The Effect Ownership Structure on Audit Quality: Evidence from Jordan. International Journal of Business and Social

Science, 2, (10).

Referensi

Dokumen terkait

Berat badan yang normal pada anak menunjukkan berat badan yang

Komponen evaluasi dalam kurikulum ialah memeriksa tingkat ketercapaian tujuan suatu kurikulum dalam proses dan hasil belajar peserta didik yang memiliki peranan penting dalam

Pompa jenis ini hanya dapat digunakan untuk tekanan pada saluran kempa lebih rendah dari tekanan pada saluran isap dan bila zat cair yang dipompa

“Bagaimanakah kinetika laju pertumbuhan dan hasil isolasi DNA genomik konsorsium bakteri dari perairan hydrothermal vent Kawio menggunakan medium campuran 25% BHMS +

Laporan ini hanya dapat dipergunakan oleh Komisi Pemilihan Umum (KPU) Provinsi Kepulauan Bangka Belitung sebagai pihak yang telah menunjuk kami sebagai auditor untuk

Title: * Abstract test suite seems to imply that a "Simple WFS" must implement remote resolve.. Seems reasonable to require A.2.17.1 - basically

[r]

Untuk mempermudah dalam penangganan ujian, komputer dapat digunakan untuk merancang suatu aplikasi yang berguna untuk mempermudah pemeriksaan dan penilaian ujian dibidang akademis