DAFTAR PUSTAKA
DAFTAR PUSTAKA
A h a r o n y , J ., C . L i n , a n d M . L o e b . “ I n i t i a l P u b l i c O f f e r i n g s , A c c o u n t i n g C h o i c e , a n d
E a r n i n g M a n a g e m e n t . ” C o n t e m p o r a r y A c c o u n t i n g R e s e a r c h , F a il ( 1 9 9 3 ) : 61-83 Alvarez, Susana, Victor M.Gonzalez. Long-Run Performance of Initial Public Offerings ( I P O s ) in T h e S p a n i s h C a p i t a l M a r k e t . U n i v e r s i t y o f O v i e d o Assih, Prihat, Hastuti Ambar Woro, dan Parawiyati. “Pengaruh Manajemen Laba pada Nilai dan Kinerja Perusahaan.” Jurnal Akuntansi dan Keuangan Indonesia vol.2 no.2 (2005).
C o p e l a n d , R . M a n d J .F . W o j d a k . “ I n c o m e M a n i p u l a t i o n a n d t h e P u r c h a s e - P o o l i n g
Choice.” Journal of Accounting Research (Autumn) 1969: 188-195
28 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 8 , V o l.5 , N o . I, h a l . 1 - 2 9
D e c h o w P .M , S lo a n , a n d A . S w e e n e y , . “ D e t e c t i n g E a r n i n g s M a n a g e m e n t ” . T h e Accounting Review 70 no. 2 (1995): 193-225
D e F o n d , M .L . a n d J . J i a m b a l v o . “ D e b t C o v e n a n t V i o l a t i o n s a n d M a n i p u l a t i o n o f
A c c r u a l s . ” J o u r n a l o f A c c o u n t i n g a n d E c o n o m i c s 17 ( 1 9 9 4 ) : 1 4 5 - 1 7 6 Friedland, J.M. “Accounting Choice of Issuers of Initial Public Offerings”. Accounting R e s e a r c h 1 1, n o . 1 ( 1 9 9 4 ) : 1 - 3 1 .
iL
Gujarati, Damodar N. Basic Econometrics 4 edition. McGraw Hill, 2003.
H e a ly , P a u l M . a n d J a m e s M . W a h le n . A R e v i e w o f E a r n i n g s M a n a g e m e n t L i t e r a t u r e and Implication for Standard Setting, 1999. Ibbotson, Roger G. “Price Performance of Common Stock New Issues.” Journal of Financial Economics 2 (1975): 235-272. J a i n , B h a r a t A a n d O m e s h K in i. 1 9 9 4 , ’’T h e P o s t I s s u e O p e r a t i n g P e r f o r m a n c e o f I n it ia l
P u b l i c O f f e r i n g F i r m s . ” J o u r n a l o f F i n a n c e v o l. X L I X , n o . 5 , ( 1 9 9 4 ) . Jones, J.J. “Earnings Management during Import Relief Investigations”. Journal of Accounting Research (1991): 193 - 228. Martani, Dwi. “Pengaruh Manajemen Informasi dan Determinan Lain terhadap Harga Saham, Initial Return dan Kinerja Saham Jangka Panjang Study Empiris Perusahaan Go Publik di BEJ.” Disertasi S3 Pascasarjana Ilmu Manajemen UI, 2004.
Rao, Gita.R. “The Relation between Stock Returns and Earning: A Study of Newly- P u b l i c F i r m s . ” W o r k in g P a p e r , K i d d e r P e a b o d y a n d C o , N e w Y o r k , 1 9 9 3 R it te r . J a y , 1 9 9 1 , “ 77xe L o n g r u n P e r f o r m a n c e o f I n i t i a l P u b l i c O f f e r i n g s " , T h e J o u r n a l o f F i n a n c e , v o l. 4 6 , n o . l : 3 - 2 8 Roosenboom, Peter, Tjalling Van der Goot, and Gerard Merten. “Earnings Management
a n d I n it ia l P u b l i c O f f e r i n g s : E v i d e n c e f r o m t h e N e t h e r l a n d s . ” T h e J o u r n a l o f Accounting 38 (2003): 243-266. Roychordhury, Sugata. “Earnings Management through Real Activities Manipulation”, Journal of Accounting and Economics 42 (2006). S a i f u l . ’’H u b u n g a n M a n a j e m e n L a b a ( E a r n i n g s M a n a g e m e n t ) d e n g a n K i n e r j a O p e r a s i
d a n R e t u r n S a h a m d i S e k i t a r I P O . ” J u r n a l R i s e t A k u n t a n s i I n d o n e s i a v o l. 7 , no.3 (2004). S c h i l i t , H o w a r d . F i n a n c i a l S h e n a n i g a n . H o w to D e t e c t A c c o u n t i n g G a m e s & F r a u d in
F i n a n c i a l R e p o r t 2 nc* e d i t i o n , M c G r a w H il l , 2 0 0 2 . Sensi, Ludovicus W. “Memahami Lebih Jauh Aspek Earnings Management, Financial S h e n a n i g a n s , d a n R e k a y a s a K e u a n g a n . ” E B A R , v o l I I , n o . 1. S * o lo w y , H e r v e a n d G a e t a n B r e t o n . A c c o u n t s M a n i p u l a t i o n : A L i t e r a t u r e R e v i e w a n d Proposed Conceptual Framework 8^ draft, 2003.
Rahman, Hutagaol, Manajemen Laba melalui Akrual dan Aktivitas. 29
S u r o s o . ’’H u b u n g a n K i n e r j a J a n g k a P a n j a n g S a h a m P a s c a - I P O d e n g a n O p t i m i s m e d a n
D i v e r g e n s i O p i n i I n v e s t o r s e r t a T i n d a k a n O p o r t u n i s E m i t e n . ” D is e r ta s i S 3 P a s c a s a r j a n a I lm u M a n a j e m e n U I , 2 0 0 5 . T e o h S ., I. W e l c h , a n d W o n g T . “ E a r n i n g M a n a g e m e n t a n d t h e L o n g R u n M a r k e t P e r f o r m a n c e o f I n i t i a l P u b l i c O f f e r i n g . ” T h e J o u r n a l o f F i n a n c i a l v o l. L I II, no.6 (1998)
V e r o n ic a , S i y l v i a d a n N . P S i r e g a r . “ P e n g a r u h S t r u k t u r K e p e m i l i k a n , U k u r a n P e r u s a h a a n , dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings M a n a g e m e n t ) d a n K e k e l i r u a n P e n i l a i a n P a s a r . ” D i s e r t a s i S 3 P a s c a s a r j a n a I lm u Manajemen UI, 2005.
“Panduan Go Publik”. Bursa Efek Jakarta, www.jsx.co.id.