Kesimpulan KESIMPULAN DAN SARAN
106
DAFTAR PUSTAKA
Aggarwal, R. Samwick, A. 2006. “Empire Builders and Shirkers.Invesment, Firm Performance, and Managerial Insentives”. Journal of Corporate
Finance. Vol.12. .p:489 -515. Andi Irfan. 2009. “Pengaruh Locus of Control Terhadap Hubungan Antara
Justice dan Tingkat Eskalasi Komitmen Dalam Penganggaran Modal.” Tesis tidak diterbitkan. PPs – UGM.
Arfan dan Muhammad. 2005. Akuntansi Keperilakuan. Jakarta: Salemba Empat. Betz, et al. 1989. “Gender Differences in Proclivity for Unethical Behavior”.
Journal of Business Ethics. Vol. 8. No. 5. p:321-324. Booth, P. Schulz, Axel K.D. 2004. “The impact of an ethical Enviorentment
on managers project evaluatin judgement under Agency problem conditions”. Accounting,Organizationd and Society. Vol.29. No.5. p:
473-488.
Brockner, J. 1992. “The escalation Comitment to Failing Course of Action : Toward Theorerical Progress”. Academy of Management Review. Vol.17,
No.1, p :39 -61. Cheng, et al. 2003. “The effect of Hurdle Rates on The Level of Escalation of
Commitment in Capital Budgeting”. Behavioral Research in Accounting. Vol.15: pp.64-85.
Chong, Vincent K. Surwayati, Rindah F. 2010. “De-escalation strategis:The impact of job rotation and monitoring control on manager’s project
evaluation decisions”. JAMAR. Vol. 8. No. 2. p :39-50. Donald, Cooper R. Pamela, Schindler S. 2006. Metode Riset Bisnis. Alih
bahasa: Budijanto Didik Djunaidi, S.Si. Jakarta: PT Media Global Edukasi.
Efferin Sujoko, dkk. 2004. Metode Penelitian Untuk Akuntansi Sebuah Pendekatan Praktis. Malang: Bayumedia.
Eisendhart, K. M. 1989. “Agency Theory: An Assessment and Review”. Academy of Management Review. Vol.14. p :57-74.
Fakih Mansour. 2000. Analisis Gender Transformasi Sosial. Yogyakrata: Pustaka Pelajar.
Fama, Eugene F. 1980. “Agency Problems and Theory of the firm”. Journal of Political Economy. Vol.88. No.2. p : 288 – 307.
Gendro Wiyono. 2011. Merancang Penelitian Bisnis dengan Alat Analisis SPSS Smart PLS. Yogyakarta: UPP STIM YKPN.
Ghosh, Dipankar. 1997. “De-escalation strategies: Some Experimental Evidence”. Behavioral Research in Accounting. Vol. 9. p: 88-112.
Gudono. 2009. Teori Organisasi. Yogyakarta: Pensil Press. Gunawan Adisaputro. 1997. Anggaran Perusahaan 2. Edisi 1. Yogyakarta:
BPFE-Yogyakarta. Harrel, A. Harrison, P.D. 1993. “Impact of Advese Selaction on Management
project Evaluation Decision”. Academy of Management Journal. Vol. 36. No.3. p:635-643
. Herlina Rahmawati Dewi. 2012. “Keefektifan Monitoring Control dan
Penalaran Moral Individu dalam De-eskalasi komitmen”. Tesis tidak diterbitkan. PPs - UGM.
Ibnu Syamsi. 2000. Pengambilan Keputusan dan Sistem Informasi. Jakarta: Bumi aksara.
Jensen, M.C. Meckling, W. H. 1976. “Theory of the firm: Managerial Behavior, Agency Costs and ownwership structure”. Journal of
Financial Economics. Vol.3. No. 4. p:305-360. Jogiyanto. 2011. Pedoman Survei Kuesioner: Pengembangan Kuesioner,
Mengatasi Bias, dan Meningkatkan Respon. Yogyakarta: BPFE. Kahneman, D. Taversky, A. 1986. “ Rational Choice and the Framing of
Decisions”. The Journal of Business. Vol. 59. No. 4. p:251-278. Kamus Besar Bahasa Indonesia. 1997. Surabaya: Amanah.
Kanodia, C., Bushman, R. Dickhaut J. 1989. “ Escalation Erros and the Sunk
Cost Effect: An Explanation based on Reputation and Information Asymmeties”. Journal of Accounting Research. Vol. 27. No.1. p: 59-77.
Kreitner, Robert Kinicki, Angelo. 2005. Perilaku Organisasi. Edisi 5. Alih bahasa: Erly Suandy. Jakarta: Salemba Empat.
Lubis Arfan Ikhsan. 2010. Akuntansi Keperilakuan. Edisi 2. Jakarta: Salemba Empat.
Maulita. 2012. “ Pengaruh Ketersedian Informasi Publik Dan Monitoring control terhadap hubunan Antara self efficacy Dan Escalation of
Comitment”. Tesis tidak diterbitkan. PPs – UGM. Muhammad Bukhari.2006. “Argumen Kesetaraan Gender Perspektif Al-
Qur’an”. Jurnal sari 24. Hlm.49 – 58. Muhammad Sandi Arimawan.2014. “Pengaruh negative framing dan adverse
selection Terhadap Eskalasi Komitmen Dalam Pengambilan Keputusan Penganggaran Modal Untuk Investasi Dengan Locus of Control
Sebagai Variabel Pemoderasi”. Skripsi. Universitas Negeri Yogyakarta.
Reiss, Michelle C. Mitra, Kaushik. 1998. “ The Effects of Individual Difference Factors on the Acceptability of Ethical and Unetichal
Workplace Behaviors”. Journal of Business Ethics. Vol.17. No. 14. p:1581-1593.
Ross, J. Staw, B.M. 1991. “Managing Escalation Processes In Organizations”. Journal of Managerial Issues. Vol. 3, No. 1, pp. 15-30.
Rudledge, Robert. W. Karim, K.E. 1999. “The influence of self-interest and ethical Considerations on managers Evaluation judgements”. Accounting
Organization and Society. Vol.24, p :173 -184 .
Sany Dwita. 2007. “Adverse Selection Dan Pembingkaian Negatif Sebagai Determinan Dari Eskalasi Komitmen Studi Pada Keputusan Evaluasi
Proyek.” Tesis tidak diterbitkan. PPs – UGM. Sharp, D. Shalter, S. 1997. “Poject escalation and Sunk Cost: A Test of
International Generalizability of Agency and Prospect Theories”. Journal of Internasional Busines s Studies. Vol. 28. No. 1. p:101 – 102.
Simonson, I. Staw, B. M. 1992. “Deescalation Strategies: A Comparison of Techniques for Reducing Commitment to Losing Courses of Action”.
Journal of Applied Psychology. Vol. 77, No. 4. P:419-426. Siti Mutmaianah. 2006. “ Studi Tentang Perbedaan Evaluasi Etis, Intensi Etis
dan Orientasi Etis Dilihat Dari Gender dan Disiplin Ilmu: Potensi Rekruitment Staf Profesional Pada Kantor Akuntan Publik”. Jurnal Riset
Akuntansi Indonesia. Vol.10. No.1. Hlm. 43 – 67.
Soenhadji Iman Murtono. 2010. “Teori Pengambilan Keputusan”. Power Point Presentation. Universitas Gunadarma.