DAFTAR PUSTAKA Corporate Governance Dalam Mendeteksi Kecurangan Laporan Keuangan.
DAFTAR PUSTAKA
Adam Bates. 2004.Fraud Risk Management: Developing a Strategy for Prevention,
Detection, and Response (KPMG Forensic). KPMG International : Swiss
Cooperative.
Albrecht, W. S., Albrecht, C. & Albrecht, C. C. (2008). Current Trends in Fraud and
its Detection: A Global Perspective. Information Security Journal Vol.17.
Retrieved from www.ebscohost.com on 17 april, 2016.
Anshar, Muhammad. 2012. “Analisis Faktor-Faktor yang Mempengaruhi
Kecurangan Pelaporan Keuangan pada Perusahaan Publik di Indonesia”.
Ata, Ali dan H. Seyrek, Ibrahim. 2009. The Use of Data Mining Techniques In
Detecting Fraudulent Financial Statement: An Application On
Manufacturing Firms. The Journal of Faculty of Economics and
Administrative Science Vol. 14, No.2 pp.157-170.
Chandra, Rudy. 2010. Analisis Pemiliah saham oleh Investor Asing di Bursa efek
Indonesia. Bisnis & Birokrasi, Jurnal Ilmu Administrasi dan organisasi, MeiAgus 2010, Volume 17, Nomer 2, Hlm. 101-113
Cressey, D. R. (1953j). Other People’s Money. Montclair, NJ: Patterson Smith, pp.1300.
Crutchley et al. 1999. Agency Problems and the Simultaneity of Financial Decision.
Making The role of institutional ownership. International Review of
Financial Analysis 8. Hal. 177-197.
Fang, Fang and Zhou, Haiyan. 2012. Ínstitutional Ownership, Internal Control, and
Disclousure Transparancy”In Transparancy and Governance in aGlobal
World. Emerald, Published: 2012; 11-37.
Ferry, M. G and Jones, W. H. 1979. Determinants Od Financial Structure: A New
Methodological Approach. Journal of Finance, 01 XXXIV (3).
Gasperz, V. 2013. All-in-one 150 Key Performance Indicators and Balanced
Scorecard, Malcolm Baldrige, Lean Six Sigma Supply Chain Management.
PT Gramedia Pustaka Utama: Jakarta.
Ghozali, Imam. 2013. Aplikasi Multivariate Dengan Program IBM SPSS 19.
Semarang: Universitas Diponegoro.
Gujarati, Damodar. 2003. Ekonometrika Dasar: Edisi Keenam. Jakarta: Erlangga.
Hooper, M. J,. & Pornelli, C. M. 2010. Determining and detecting financial fraud: A
platform for action. http://www.thecaq.org/docs/reports-and-publications
/deterring-and-detecting financial reporting fraud-a-platform-foraction.pdf? Retrieved on 17 aprilt 2016.
Hou, Wenxuan and Moore, Geoff. 2010. The Effect of State Ownership on China’s
Regulatory Enforcement Againt Fraud. Journal of Business, Vol. 95,
Supplement 2: ENTREPRENEURSHIP, GOVERNANCE AND ETHICS
(2010), PP. 317-335.
Ines Amara, Anis Ben Amar, And Anis Jarboui. 2013. Detection of Fraud in financial
statements companies as a case study. Internasionla Journal of academic
research in business and social sciensce. May 2013, Vol. 3, No. 5. ISSN:
2222-6990. Bahawalpur: Pakistan.
Indraswari, Gusti Ayu dan Astika, Ida Bagus Putra. 2015. Pengaruh Profitabiliats,
ukuran Perusahaan, dan Kepemilikan Saham Publik Terhadap
Pengungkapan CSR. E-Jurnal Akutansi Universitas Udayana 11.1 (2015:
289-302, ISSN: 2302-8556.
Jensen, M. C and Meckling, W.H. 1976. Theory of the Firm : Managerial Behavior,
Agency Costs and Ownership Structure . Journal of Financial Economics,
Oktober, 1976, V. 3, No. 4, pp. 305-360. Avalaible from:
http://papers.ssrn.com.
Jensen, M. C. 1993. “The modern Industrial Revolution, Exit, and The Failure of
Internal Control Systems”.The Journal of Fonance. July 1993.
Kelly, P. and Hartley, C. A. (2010). Casino gambling and workplace fraud: a
cautionary tale for managers. Management Research Review , Vol. 33,
No. 3, 224-239.
Klai, Nesrine and Omri, Abdelwahed. 2011. Corporate Governance and Financial
Reporting Quality: The Case of Tunisian Firms. International Business
Research, Vol. 4, No. 1; January 2011. University of Tunis: Tunisia.
Kusumawardhani, Prisca. 2012. “Deteksi Financial Statement Fraud dengan analisis
Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI”.
La Porta, R. et.al. 1999. Corporate Ownership Around the World. Journal of
Finance. Vol. 54. No.2 Pp 471-577.
Mardiana, Ana. 2015. Effect Ownership, Accountant Public Office, and Financial
Distress to the Public Company Financial Fraudulent Reporting in
Indonesia. Journal of Economic and Behavioral Studies, Vol.7, No.2,pp. 109115, April 2015 (ISSN: 2220-6140).
Marsono, Kurnia Kusuma Rachmawati. 2014. Pengaruh Faktor-Faktor Dalam
Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting (Studi
Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 20082012). Diponegoro Journal of Accounting, Valume 3, Nomor 2, Tahun 2014,
Halaman 1. Semarang.
Marwata. 2001. Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan
Sukarela Dalam Laporan Tahunan Perusahaan Publik di Indosia. Makalah
dipresentasikan dalam Simposium Nasional Akutansi IV.
Meek, Gary K.; Clare B. Roberts; Sidney J Grya. 1995. “Factor Influencing
Voluntary Annual Report Disclosures by U.S., U.K., and Continental
European Multinational Corporation”, Journal of International Business
Studies, Vol. 26, Iss.3, 555-573.
Moses, Douglas O, 1997. Incomes Smootingand Incentives: Empirical Using
Accounting Changes. The Accounting Review, Vol. LXII, No. 2, April,
pp.259-377
Murdock, H. (2008). The Three Dimensions of Fraud: Internal Auditors. Retrieved
on april 14, 2016 from www.emerald.com.
Nugroho, Agus Sumardi. 2011. Pengaruh Karakteristik Perusahaan Terhadap Tingkat
Keluasan Pengungkapan Laporan Keuangan Pada Sektor Industri
Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Media
Mahartika Vol.9 No.3 3 Mei 2011. STIE Mahardhika: Surabaya.
Parkinson, J.E .1994. Corporate power and responsibility. Oxford University Press.
Purwanto, Eko dan Wikartika, Ira. 2014. Analisis Valuntary Disclosure Perusahaan
Telekomunikasi di BEI. Jurnal Neo-Bis Volume 8, No. 2, Desember 2014.
Pulukadang, Rahmad; Noholo, Sahmin; dan Pongoliu,Yayu Isyana D. (2014).
Pengaruh Fraud Triangle untuk Mendeteksi Tindak Kecurangan Laopran
pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode
2010-2012. Artikel Universitas Negeri Gorontalo.
Putri, Rzka Kharisma. 2011. Analisis Pengaruh Corporate Governance, Struktur
Kepemilikan, dan Cash Holding Terhadap Nilai Perusahaan. Jurnal Fakultas
Ekonomi Universitas Diponegoro.
Rae, K., & Subramaniam, N. 2008. Quality of internal control procedures:
Antecedents and moderating effect on organisational justice and
employee fraud. Managerial Auditing Journal, 23(2), 104-124.
Rofqiyah, Rina Fatkhiyatur. 2016. Pengaruh Profitabilitas, Ukuran Perusahaan,
Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social
Responsibility (CSR). Artikel Ilmiah Sekolah Tinggi Ilmu Ekonomi;
Surabaya.
Sefiana, Eka. 2009. Pengaruh Good Corporate Governance terhadap Manajemen
Laba pada Perusahaan Perbankan yang telah Go Publik di BEI. Skripsi
Sarjana Jurusan Ekonomi, Fakultas Ekonomi Universitas Gunadharma,
Jakarta
Shleifer, A. dan R.W. Vishny. 1997. A survey of Corporate Governance. Journal of
Finance, Vol 52. No 2. June 737-783.
Solomon J (2007) Corporate Governance and Accountability , West Sussex: John
Wiley & Sons Ltd, 2nd edition, UK
Sudarmanto, R. Gunawan. 2005. Analisis Regresi Linier Berganda Dengan SPSS.
Yogyakarta: Graha Ilmu.
Sugiyono, 2015. Metode Penelitian Manajemen. Bandung: CV. Alfabeta.
Suripto, Bambang Dan Zaki Baridwan. 1999. “Pengaruh Karakteristik Perusahaan
terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan”,
Makalah Symposium Nasional Akutansi II. Malang: Universitas
Brawijaya
Uma Sekaran, 1992. Metodologi Penelitian untuk Bisnis Bisnis, Edisi 4, Buku I.
Jakarta: Salemba Empat.
Verawati, Diana. 2012. “Pengaruh Diversifikasi Operasi, Diversifikasi Geografis,
Leverage, dan Strktur Kepemilikan terhadap Manajemen Laba 9Studi pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20092010)”. Skripsi tidak Dipublikasikan Fakultas Ekonomika dan Bisnis:
Universitas Diponegoro.
Wahidahwati. 2001. Pengaruh Kepemilikan Manajerial dan Kepemilikan
Institutional pada Kebijakan Hutang Perusahaan: Sebuah Perspektif Theory
Agencyî. Simposium Akuntansi Nasional IV. Hal : 1084-1107, Agustus.
Werastuti, Desak Nyoman. 2015. Analisis Prediksi Potensi Resiko Fraudulent
Financial Statement Melalui Personal Financial Need dan Auditor Switching.
Jurnal Ilmiah Akutansi dan Bisnis, Vol. 10. No. 1, Januari 2015. Universitas
Pendidikan Ganesha: Bali.
Widarti. 2015. Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Laporan
Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek
Indonesia (BEI). Jurnal Manajemen dan Bisnis Sriwijaya Vol.13 No.2 Juni
2015.
Wiyono, Gendro. 2011. Merancang Penelitian Bisnis dengan alat analisis SPSS 17.0
& smartPLS 2.0 Edisi 1. Yogyakarta. UPP STIM YKPN.
Wells, J. T. 2005. Occupational Fraud and Abuse. Austin: TX, Obsidian Publishing.
Yesiariani, Merissa dan Rahayu, Isti. 2016. Analisis Fraud Diamond Dalam
Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2-14). Simposium
Nasioanl Akutansi XIX. Lampung.
Zureigat, Qasim Mohammad. 2011. The Effect Ownership Structure on Audit
Quality: Evidence From Jordan. International Journal of Business and Social
Science, Vol. 2 No. 10; June 2011, Qassim University Saudi Arabia.
Zack, Gerard M. 2013. Financial Statement Fraud: Strategies For Detection and
Investigation. John & Sons. Inc. Hoboken. New Jersey.
Adam Bates. 2004.Fraud Risk Management: Developing a Strategy for Prevention,
Detection, and Response (KPMG Forensic). KPMG International : Swiss
Cooperative.
Albrecht, W. S., Albrecht, C. & Albrecht, C. C. (2008). Current Trends in Fraud and
its Detection: A Global Perspective. Information Security Journal Vol.17.
Retrieved from www.ebscohost.com on 17 april, 2016.
Anshar, Muhammad. 2012. “Analisis Faktor-Faktor yang Mempengaruhi
Kecurangan Pelaporan Keuangan pada Perusahaan Publik di Indonesia”.
Ata, Ali dan H. Seyrek, Ibrahim. 2009. The Use of Data Mining Techniques In
Detecting Fraudulent Financial Statement: An Application On
Manufacturing Firms. The Journal of Faculty of Economics and
Administrative Science Vol. 14, No.2 pp.157-170.
Chandra, Rudy. 2010. Analisis Pemiliah saham oleh Investor Asing di Bursa efek
Indonesia. Bisnis & Birokrasi, Jurnal Ilmu Administrasi dan organisasi, MeiAgus 2010, Volume 17, Nomer 2, Hlm. 101-113
Cressey, D. R. (1953j). Other People’s Money. Montclair, NJ: Patterson Smith, pp.1300.
Crutchley et al. 1999. Agency Problems and the Simultaneity of Financial Decision.
Making The role of institutional ownership. International Review of
Financial Analysis 8. Hal. 177-197.
Fang, Fang and Zhou, Haiyan. 2012. Ínstitutional Ownership, Internal Control, and
Disclousure Transparancy”In Transparancy and Governance in aGlobal
World. Emerald, Published: 2012; 11-37.
Ferry, M. G and Jones, W. H. 1979. Determinants Od Financial Structure: A New
Methodological Approach. Journal of Finance, 01 XXXIV (3).
Gasperz, V. 2013. All-in-one 150 Key Performance Indicators and Balanced
Scorecard, Malcolm Baldrige, Lean Six Sigma Supply Chain Management.
PT Gramedia Pustaka Utama: Jakarta.
Ghozali, Imam. 2013. Aplikasi Multivariate Dengan Program IBM SPSS 19.
Semarang: Universitas Diponegoro.
Gujarati, Damodar. 2003. Ekonometrika Dasar: Edisi Keenam. Jakarta: Erlangga.
Hooper, M. J,. & Pornelli, C. M. 2010. Determining and detecting financial fraud: A
platform for action. http://www.thecaq.org/docs/reports-and-publications
/deterring-and-detecting financial reporting fraud-a-platform-foraction.pdf? Retrieved on 17 aprilt 2016.
Hou, Wenxuan and Moore, Geoff. 2010. The Effect of State Ownership on China’s
Regulatory Enforcement Againt Fraud. Journal of Business, Vol. 95,
Supplement 2: ENTREPRENEURSHIP, GOVERNANCE AND ETHICS
(2010), PP. 317-335.
Ines Amara, Anis Ben Amar, And Anis Jarboui. 2013. Detection of Fraud in financial
statements companies as a case study. Internasionla Journal of academic
research in business and social sciensce. May 2013, Vol. 3, No. 5. ISSN:
2222-6990. Bahawalpur: Pakistan.
Indraswari, Gusti Ayu dan Astika, Ida Bagus Putra. 2015. Pengaruh Profitabiliats,
ukuran Perusahaan, dan Kepemilikan Saham Publik Terhadap
Pengungkapan CSR. E-Jurnal Akutansi Universitas Udayana 11.1 (2015:
289-302, ISSN: 2302-8556.
Jensen, M. C and Meckling, W.H. 1976. Theory of the Firm : Managerial Behavior,
Agency Costs and Ownership Structure . Journal of Financial Economics,
Oktober, 1976, V. 3, No. 4, pp. 305-360. Avalaible from:
http://papers.ssrn.com.
Jensen, M. C. 1993. “The modern Industrial Revolution, Exit, and The Failure of
Internal Control Systems”.The Journal of Fonance. July 1993.
Kelly, P. and Hartley, C. A. (2010). Casino gambling and workplace fraud: a
cautionary tale for managers. Management Research Review , Vol. 33,
No. 3, 224-239.
Klai, Nesrine and Omri, Abdelwahed. 2011. Corporate Governance and Financial
Reporting Quality: The Case of Tunisian Firms. International Business
Research, Vol. 4, No. 1; January 2011. University of Tunis: Tunisia.
Kusumawardhani, Prisca. 2012. “Deteksi Financial Statement Fraud dengan analisis
Fraud Triangle pada Perusahaan Perbankan yang Terdaftar di BEI”.
La Porta, R. et.al. 1999. Corporate Ownership Around the World. Journal of
Finance. Vol. 54. No.2 Pp 471-577.
Mardiana, Ana. 2015. Effect Ownership, Accountant Public Office, and Financial
Distress to the Public Company Financial Fraudulent Reporting in
Indonesia. Journal of Economic and Behavioral Studies, Vol.7, No.2,pp. 109115, April 2015 (ISSN: 2220-6140).
Marsono, Kurnia Kusuma Rachmawati. 2014. Pengaruh Faktor-Faktor Dalam
Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting (Studi
Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 20082012). Diponegoro Journal of Accounting, Valume 3, Nomor 2, Tahun 2014,
Halaman 1. Semarang.
Marwata. 2001. Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan
Sukarela Dalam Laporan Tahunan Perusahaan Publik di Indosia. Makalah
dipresentasikan dalam Simposium Nasional Akutansi IV.
Meek, Gary K.; Clare B. Roberts; Sidney J Grya. 1995. “Factor Influencing
Voluntary Annual Report Disclosures by U.S., U.K., and Continental
European Multinational Corporation”, Journal of International Business
Studies, Vol. 26, Iss.3, 555-573.
Moses, Douglas O, 1997. Incomes Smootingand Incentives: Empirical Using
Accounting Changes. The Accounting Review, Vol. LXII, No. 2, April,
pp.259-377
Murdock, H. (2008). The Three Dimensions of Fraud: Internal Auditors. Retrieved
on april 14, 2016 from www.emerald.com.
Nugroho, Agus Sumardi. 2011. Pengaruh Karakteristik Perusahaan Terhadap Tingkat
Keluasan Pengungkapan Laporan Keuangan Pada Sektor Industri
Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Media
Mahartika Vol.9 No.3 3 Mei 2011. STIE Mahardhika: Surabaya.
Parkinson, J.E .1994. Corporate power and responsibility. Oxford University Press.
Purwanto, Eko dan Wikartika, Ira. 2014. Analisis Valuntary Disclosure Perusahaan
Telekomunikasi di BEI. Jurnal Neo-Bis Volume 8, No. 2, Desember 2014.
Pulukadang, Rahmad; Noholo, Sahmin; dan Pongoliu,Yayu Isyana D. (2014).
Pengaruh Fraud Triangle untuk Mendeteksi Tindak Kecurangan Laopran
pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode
2010-2012. Artikel Universitas Negeri Gorontalo.
Putri, Rzka Kharisma. 2011. Analisis Pengaruh Corporate Governance, Struktur
Kepemilikan, dan Cash Holding Terhadap Nilai Perusahaan. Jurnal Fakultas
Ekonomi Universitas Diponegoro.
Rae, K., & Subramaniam, N. 2008. Quality of internal control procedures:
Antecedents and moderating effect on organisational justice and
employee fraud. Managerial Auditing Journal, 23(2), 104-124.
Rofqiyah, Rina Fatkhiyatur. 2016. Pengaruh Profitabilitas, Ukuran Perusahaan,
Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social
Responsibility (CSR). Artikel Ilmiah Sekolah Tinggi Ilmu Ekonomi;
Surabaya.
Sefiana, Eka. 2009. Pengaruh Good Corporate Governance terhadap Manajemen
Laba pada Perusahaan Perbankan yang telah Go Publik di BEI. Skripsi
Sarjana Jurusan Ekonomi, Fakultas Ekonomi Universitas Gunadharma,
Jakarta
Shleifer, A. dan R.W. Vishny. 1997. A survey of Corporate Governance. Journal of
Finance, Vol 52. No 2. June 737-783.
Solomon J (2007) Corporate Governance and Accountability , West Sussex: John
Wiley & Sons Ltd, 2nd edition, UK
Sudarmanto, R. Gunawan. 2005. Analisis Regresi Linier Berganda Dengan SPSS.
Yogyakarta: Graha Ilmu.
Sugiyono, 2015. Metode Penelitian Manajemen. Bandung: CV. Alfabeta.
Suripto, Bambang Dan Zaki Baridwan. 1999. “Pengaruh Karakteristik Perusahaan
terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan”,
Makalah Symposium Nasional Akutansi II. Malang: Universitas
Brawijaya
Uma Sekaran, 1992. Metodologi Penelitian untuk Bisnis Bisnis, Edisi 4, Buku I.
Jakarta: Salemba Empat.
Verawati, Diana. 2012. “Pengaruh Diversifikasi Operasi, Diversifikasi Geografis,
Leverage, dan Strktur Kepemilikan terhadap Manajemen Laba 9Studi pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20092010)”. Skripsi tidak Dipublikasikan Fakultas Ekonomika dan Bisnis:
Universitas Diponegoro.
Wahidahwati. 2001. Pengaruh Kepemilikan Manajerial dan Kepemilikan
Institutional pada Kebijakan Hutang Perusahaan: Sebuah Perspektif Theory
Agencyî. Simposium Akuntansi Nasional IV. Hal : 1084-1107, Agustus.
Werastuti, Desak Nyoman. 2015. Analisis Prediksi Potensi Resiko Fraudulent
Financial Statement Melalui Personal Financial Need dan Auditor Switching.
Jurnal Ilmiah Akutansi dan Bisnis, Vol. 10. No. 1, Januari 2015. Universitas
Pendidikan Ganesha: Bali.
Widarti. 2015. Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Laporan
Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek
Indonesia (BEI). Jurnal Manajemen dan Bisnis Sriwijaya Vol.13 No.2 Juni
2015.
Wiyono, Gendro. 2011. Merancang Penelitian Bisnis dengan alat analisis SPSS 17.0
& smartPLS 2.0 Edisi 1. Yogyakarta. UPP STIM YKPN.
Wells, J. T. 2005. Occupational Fraud and Abuse. Austin: TX, Obsidian Publishing.
Yesiariani, Merissa dan Rahayu, Isti. 2016. Analisis Fraud Diamond Dalam
Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2-14). Simposium
Nasioanl Akutansi XIX. Lampung.
Zureigat, Qasim Mohammad. 2011. The Effect Ownership Structure on Audit
Quality: Evidence From Jordan. International Journal of Business and Social
Science, Vol. 2 No. 10; June 2011, Qassim University Saudi Arabia.
Zack, Gerard M. 2013. Financial Statement Fraud: Strategies For Detection and
Investigation. John & Sons. Inc. Hoboken. New Jersey.