Simpulan SIMPULAN DAN SARAN

DAFTAR PUSTAKA A’Rahman, Annisa dan Yanthi Hutagaol. 2008. “Manajemen Laba Melalui Akrual Dan Aktivitas Real Pada Penawaran Perdana Dan Hubungannya Dengan Kinerja Jangka Panjang Studi Empiris Pada BEJ”. Jurnal Akuntansi dan Keuangan Indonesia Volume 5- Nomor 1, Juni 2008. Anggraini, Fr. Reni Retno., 2006. “Pengungkapan Informasi Sosial dan Faktor- faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan Studi Empiris pada Perusahaan-perusahaan yang Terdaftar di Bursa Efek Jakarta”. Makalah disampaikan pada Simposium Nasional Akuntansi IX, Padang Arifin, Bustanul, Yeni Januarsi dan Faoziah Ulfah. 2012. “Perbedaan Kecenderungan Pengungkapan Corporate Social Responsibility : Pengujian terhadap Manipulasi Akrual dan Manipulasi Real”. Makalah disampaikan pada Simposium Nasional Akuntansi XV, Banjarmasin. Barman, Jugal Kishore, and Prof. He, Chandra Gautam. 2016. “ Corporate Environmental Disclosure by Indian Companies –An Empirical Analysis”. International Journal of Scientific Reasearch Volume : 5 | Issue : 11 | November 2016 • ISSN No 2277 - 8179 | IF : 3.508 | IC Value : 69.48 Belkaoui, A., Karpik, P. G. 1989. “Determinants of the corporate decision to disclose social information”. Accounting, Auditing and Accountability Journal, 21, 36-51. Berthelot, Sylvie., Comier, Dennis., and Magnan, Michel. 2003. “Environmental Disclosure Research: Review and Synthesis”. Journal of Accounting Literature Chariri, Anis. Dan Ghozali, Imam. 2007. “Teori Akuntansi”. Edisi Tiga. Penerbit Badan Universitas Diponegoro Chih, Hsiang-Lin, Chung-Hua Shen, dan Feng-Ching Kang. 2008. “Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence”. Journal of Business Ethics. pp 79:179- 198. ☎✆ Cohen, Daniel, A., Dey, Aiyesha, and Thomas Z Lys. 2008. “Real and Accrual Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods”. The Accounting Review Vol. 83. No. 3, pp. 757-787. Clarkson. 1994. “A Risk Based Model of Stakeholder Theory”. Paper Presented at the Proceedings of the Second Toronto Conference on Stakeholder Theory, Toronto Clarkson P, Li Y, Richardson G, Vasvari F. 2008. “Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis”. Accounting, Organizations and Society 33: 303– 327. Dechow, P., R. Sloan, dan P. Sweeny. 1995. “Detecting earnings management”.The Accounting Review. Vol. 70. No. 2. pp. 193-225. Dechow, P., Sloan, R. and Sweeney, A. 1996. “Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC”, Contemporary Accounting Research, Vol. 13, pp. 1- 36 Deegan, Craig. 2002. “The Legitimising Effect of Social and Environmental Disclosures – a Theoritical Foundation”. Accounting, Auditing, and Accountability Journal Vol. 15 No.3, pp.282311 Ghozali, Imam. 2013. “Aplikasi Analisis Multivivariate dengan Program SPSS”. Badan Penerbit Universitas Diponegoro. Semarang. Graham, J.R., Harvey, C.R., Rajgopal, S. 2005. “The Economic Implications of Corporate Financial Reporting”. Journal of Accounting and Economics, 40, 3-73 . Gray, R., Kouhy, R., and Lavers, S. 1995. “Corporate Social and Environmental Reporting: a Review of The Literature and a Longitudinal Study of UK Disclosure”. Accounting Auditing and Accountability Journal, Vol. 8 No.2, pp. 1-11. Gujarati, Damodar N. 2009. “Basic Econoometrics: Fifth Edition”. Mc Graw Hill Hackston, David Milne, Marcus J. 1996. “Some Determinant of Social and Environmental Disclosures in New Zealand Companies”. Accounting, Auditing and Accountability Journal, Vol.9, No.1, pp.77-108 Healy, P.M., and Wahlen, JM.. 1999. “A Review of The Earnings Management Literature and Its Implications for Standard Setting”. Accounting Horizons, Vol. 13 No. 4, pp. 365-383.