DAFTAR PUSTAKA Praktik Manajemen Laba Dengan Pendekatan Long Term Dan Short Term Discretionary Accrual Model (Studi Empiris Pada Indeks Lq - 45 Periode 2004 - 2010).
DAFTAR PUSTAKA
Aaker, Harald; Froyst ein Gjesdal, 2010. Do M odel Of Discret ionary Accrual Det ect
Act ual Earnings M anagement Via Invent ory? A Comparison Of General
And Specific M odel . http:/ / ssrn.com . Diakses t anggal 15 Juni 2012.
Ast ika, Ida Bagus Put ra, M anajemen Laba Dan M ot if Yang M elandasinya .
ht t p:/ / w w w .google.com. Diakses t anggal 3 April 2012.
Belkaoui, A. R. and Picur, R 2001. Invest ment Opport unit y Set Dependence
of Dividend Yield and Price Earnings Rat io. M anagerial Finance, 27
(3), 72-90.
Baridw an, Zaki , 2004. Int ermediat e Account ing . Edisi Delapan, Penerbit: BPFE,
Yogyakart a.
Cahan,S. F , 1992. The Effect s of Ant it rust Invest igat ions on Discret ionary
Accruals: A Refined Test of Polit ical -Cost Hypo t hesis. The Account ing
Review , 67 (1): 77-95.
Chariri, Anis, Quest ioning The Popularit y Of Agency Theory In Account ing
Research. ht t p:/ / ssrn.com. Diakses t anggal 5 April 2012.
Chia et al, 1997. The Associat ion of Aggregat e and Disaggregat ed Earnings Wit h
Annual St ock Ret urns. Account ing and Finance 37: 111-128.
Cotter, J. 1996. Accrual and Cash Flow Account ing M odels: A Comparison of The
Value Relevance and Timeliness of Their Component s. Account ing and
Finance 36: 127- 150.
Dechow, 1994. Account ing Earnings and Cash Flow s as M easures of Firm
Performance. The Role of Account ing Accrual . Journal of Account ing and
Economics 17,p.3 - 42.
Dechow, P.M ., Sloan, R.G., Sweeney, A.P, 1995. Det ect ing Earnings M anagement .
The Account ing Review 70, 193-225.
Dechow , Pat ricia M ; Cat herine M . Schrand, 2004. Earnings Qualit y. The Research
Foundat ion of CFA Inst it ut e. ht t p:/ / ssrn.com. Diakses t anggal 4 April
2012.
Dechow , Pat ricia M ; Douglas J. Skinner, 2000. Earnings M anagement :
Reconciling The View s Of Account ing Academics, Pract it ioners And
Regulat or’s. ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012.
Dechow;
Sloan;
Sw eeney,
1995.
Det ect ing
Earnings M anagement .
The
Account ing Review Vol. 70, No. 2 April 1995, pp. 193-225.
DeFond, M . L., and J. Jimbalvo. 1994. Debt Covenant Violat ion and t he
M anipulat ion of Accruals. Journal of Account ing and Economics 17(1-2):
145-176.
DuCharme, L.L, P.H M alat est a; S. E. Sefcik. 2000. Earnings M anagement : IPO
Valuat ion and Subsequent Performance. Working Paper, Universit y of
Washingt on. ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012
Eisenhardt , Kat hleem M , 1989. Agency Theory: An Assesment and Review .
Academy of management Review , 14, hal 57-74
Fauziah, Emi, 2011. Prakt ek M anajemen Laba Pada Perusahaan Go Publik Yang
Terdaft ar Di Index LQ45 Bursa Efek Indonesia. Tesis. Universit as
M uhammaadiyah Surakart a, t idak dipublikasikan.
Fischer, M arily; Kennet h Rosenzw eig, 1995. At t it ude of St udent s and Account ing
Pract it ioners
Concerning
t he
Et hical
Accept abilit y
of
Earnings
M anagement . Journal of Business Et hics. Vol. 14. p. 433–444.
Gaver, J.J Gaver, K.M ; Aust in J. R, 1995. Addit ional Evidence on Bonus Plan and
Income M anagement . Journal of Account ing and Economic,Vol.19: 3-28.
Gomez, Xavier Garza,et al, 2000. Discret ionary Accrual M odels And The
Account ing Process. Kobe Economis And Business Review , 2000.
Guay, W. R., and B. K. Sidhu, 2001. The Usefulness of Long-Term Accru als.
ABACUS 37(1): 110-131.
Gumant i, Tat ang Ari, 2000. Earnings M anagement : Suat u Telaah Pust aka . Jurnal
Akunt ansi dan Keuangan, Vol. 2, No.2, Nopember 2000. p. 104 – 115.
Halim, Julia; Carmel M eiden; Rudilf Lumban Tobing, 2005. Pengaruh M anajemen
Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada Perusahaan
M anufakt ur Yang Termasuk Dalam Indeks LQ – 45. Simposium Nasional
Akunt ansi VIII : Solo, 15 -16 September 2005.
Hansen, Glen. A, 1999. Bias And M easurement Error In Discret ionary Accrual
M odel . ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012.
Healy, Paul. M ; James M . Wahlen, 1998. A review Of The Earnings M anagement
Lit erat ure And It s Implicat ions For St andart Set t ing . ht t p:/ / ssrn.com.
Diakses t anggal 15 Juni 2012.
Holt hausen, Robert W, Davif F. Larcker; Richard G. Sloan, 1995. Annual Bonus
Schemes and The M anipulat ion of Earnings. Journal of Account ing and
Economic, Vol.19, No.1 (Februari): 29 - 74
Islam, Aminul; Ruhani Ali; Zamri Ahmad, 2011. Is M odified Jones M odel Effect ive
In Det ect ing Earnings M anagement Evidence From Developing Economy.
Int ernat ional Journal Of Economic And Finance, Vol.3, No.2, M ay 2011.
Jensen, M ichael C; W.H. M eckling, 1976. Theory of The Firm: M anagerial
Behavior Agency Cost and Ow nership St ruct ure . Journal of Financial
Economics 3. hal. 305-360.
Jones,
Jennifer
J,
1991.
Earnings
M anagement
During
Import
Relief
Invest igat ions. Journal Of Account ing Research, Vol 29, No.2 1991, p.193
– 228.
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2002. Performance M at ched
Discret ionary Accrual M easures. ht t p:/ / papers.ssrn.com. Diakses t anggal
15 Juni 2012.
Kusuma, Hadri. 2004. Dampak M anajemen Laba t erhadap Relevansi Informasi
Akunt ansi: Bukt i Empiris dari Indonesia. Jurnal Akunt ansi Dan Keuangan,
Vol. 8, No. 1, M ei 2006: 1-12
Kusumawat i; Ast ri Arfani Nur; Noer Sasongko. 2005. Analisis Perbedaan
Pengat uran laba (Earnings M anagement ) pada Kondisi Laba dan Rugi
pada Perusahaan M anufakt ur di Indonesia. Jurnal Akunt ansi dan
Keuangan, Vol.4, No.1 hal 1-20.
Loft us, J. A; S. Sin, 1997. The Role of Current and Non Current Accruals in The
Relat ion Bet w een St ock Ret urns and Earnings. Account ing and Finance
37: 147-161.
M ashadi, M ahmood M ost afazadeh, Ahmad Addollahi et . al, 2012. The Impact Of
Earnings M anagement On The Value – Relevance Of Earnings And Book
Value In Tehran St ock Exchange . American Journal Of Scient it ic Research
ISSN 1450 – 223X, Issue 59, 2012. p. 79 – 90.
M yers, J. N;M yers, L. A; Skinner, D. J, 2007. Earnings M oment um and Earnings
M anagement . Journal of Account ing, Audit ing, & Finance, 22 (2), 249-
284
Salno, H.M ; Baridw an, Z, 2000.
Analisis Perat aan
Penghasilan
(Income
Smoot hing): Fakt or – Fakt or Yang M empengaruhi dan Kait annya
Dengan Kinerja Saham Perusahaan Publik di Indonesia” . Jurnal Riset
Akunt ansi Indonesia, pp. 17-34
Schipper, Kat herine, 1989. Coment ary Kat herine on Earnings M anagement ” .
Account ing Horizon.
Scot t , William R, 2009. Financial Account ing Theory. Fifth Edition. Canada
Prent ice Hall.
Sloan, R. G. 1996. Do St ock Prices Fully Reflect Informat ion in Accruals and Cash
Flows About Fut ure Earnings?. The Account ing Review 71: 289-315.
Suad Husnan, 1998. Dasar-Dasar Teori Port ofolio Dan Analisis Sekurit as. Edisi III,
Penerbit : UPP AM P YKPN, Yogyakart a.
Subekt i, Imam, 2006. Int egrat ed Earnings M anagement Value Relevance Of
Earnings And Book Value Of Equit y. ht t p:/ / ssrn.com. Diakses t anggal 15
Juni 2012.
Subekt i, Imam.et all. 2010. The Effect Of Int egrat ed Earnings M anagement On
The Value Relevance Of
Earnings And Book Value Of
Equit y.
ht t p:/ / ssrn.com. Diakses t anggal 31 M aret 2012.
Sweeney, A.P, 1994. Debt Covenant Violat ions and M anagers Account ing
Responses. Journal of Account ing and Economic (M ay) : 281 - 308
Teoh, Siew Hong, Ivo Welch; T.J. Wong, 1998a. Earnings M anagement and The
Long - Run M arket Performance of Init ial Public Offerings. Journal of
Finance, vol. 53, no. 6 (December):1935–74.
Teoh, Siew Hong; Ivo Welch; T. J. Wong, 1998b. Earnings M anagement And The
Under Performance Of Seasoned Equit y Offerings. Journal Of Financial
Economics , vol.50, no.1 (Oct ober) 1998, p. 63 – 99.
Wat t s, R; Zimmerman, 1978. Tow ards a Posit ive Theory of The Det erminat ion of
Account ing St andards. The Account ing Review 53, 112-134.
Whelan, Cat herine, 2004. The Impact Of Earnings M anagement On The Value –
Relevance Of Earnings And Book Value : A Comparison Of Short Term
And Long Term Discret ionary Accrual . ht t p:/ / ssrn.com. Diakses t anggal 3
April 2012.
Whelan, Cat herine; Ray M cNamara, 2004. The Impact Of Earnings M angement
Of
The Value – Relevance Of
Financial St at ement
Informat ion .
ht t p:/ / ssrn.com. Diakses t anggal 3 April 2012.
Wilson, G. P, 1986. The Relat ive Informat ion Cont ent of Accruals and Cash Flow s:
Combined Evidence at t he Earnings Announcement and Annual Report
Date . Journal of Account ing Research 24(Supplement ): 165-200.
Zayene, Rim; Faouzi Jilani, 2010. The Impact Of Invest ment Oppurt unit ies On The
Value Relevance Of Short Term And Long Term Discret ionary Accrual .
ISSN 1450 – 2887 Issue 59 Euro Journal Publishing.
Aaker, Harald; Froyst ein Gjesdal, 2010. Do M odel Of Discret ionary Accrual Det ect
Act ual Earnings M anagement Via Invent ory? A Comparison Of General
And Specific M odel . http:/ / ssrn.com . Diakses t anggal 15 Juni 2012.
Ast ika, Ida Bagus Put ra, M anajemen Laba Dan M ot if Yang M elandasinya .
ht t p:/ / w w w .google.com. Diakses t anggal 3 April 2012.
Belkaoui, A. R. and Picur, R 2001. Invest ment Opport unit y Set Dependence
of Dividend Yield and Price Earnings Rat io. M anagerial Finance, 27
(3), 72-90.
Baridw an, Zaki , 2004. Int ermediat e Account ing . Edisi Delapan, Penerbit: BPFE,
Yogyakart a.
Cahan,S. F , 1992. The Effect s of Ant it rust Invest igat ions on Discret ionary
Accruals: A Refined Test of Polit ical -Cost Hypo t hesis. The Account ing
Review , 67 (1): 77-95.
Chariri, Anis, Quest ioning The Popularit y Of Agency Theory In Account ing
Research. ht t p:/ / ssrn.com. Diakses t anggal 5 April 2012.
Chia et al, 1997. The Associat ion of Aggregat e and Disaggregat ed Earnings Wit h
Annual St ock Ret urns. Account ing and Finance 37: 111-128.
Cotter, J. 1996. Accrual and Cash Flow Account ing M odels: A Comparison of The
Value Relevance and Timeliness of Their Component s. Account ing and
Finance 36: 127- 150.
Dechow, 1994. Account ing Earnings and Cash Flow s as M easures of Firm
Performance. The Role of Account ing Accrual . Journal of Account ing and
Economics 17,p.3 - 42.
Dechow, P.M ., Sloan, R.G., Sweeney, A.P, 1995. Det ect ing Earnings M anagement .
The Account ing Review 70, 193-225.
Dechow , Pat ricia M ; Cat herine M . Schrand, 2004. Earnings Qualit y. The Research
Foundat ion of CFA Inst it ut e. ht t p:/ / ssrn.com. Diakses t anggal 4 April
2012.
Dechow , Pat ricia M ; Douglas J. Skinner, 2000. Earnings M anagement :
Reconciling The View s Of Account ing Academics, Pract it ioners And
Regulat or’s. ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012.
Dechow;
Sloan;
Sw eeney,
1995.
Det ect ing
Earnings M anagement .
The
Account ing Review Vol. 70, No. 2 April 1995, pp. 193-225.
DeFond, M . L., and J. Jimbalvo. 1994. Debt Covenant Violat ion and t he
M anipulat ion of Accruals. Journal of Account ing and Economics 17(1-2):
145-176.
DuCharme, L.L, P.H M alat est a; S. E. Sefcik. 2000. Earnings M anagement : IPO
Valuat ion and Subsequent Performance. Working Paper, Universit y of
Washingt on. ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012
Eisenhardt , Kat hleem M , 1989. Agency Theory: An Assesment and Review .
Academy of management Review , 14, hal 57-74
Fauziah, Emi, 2011. Prakt ek M anajemen Laba Pada Perusahaan Go Publik Yang
Terdaft ar Di Index LQ45 Bursa Efek Indonesia. Tesis. Universit as
M uhammaadiyah Surakart a, t idak dipublikasikan.
Fischer, M arily; Kennet h Rosenzw eig, 1995. At t it ude of St udent s and Account ing
Pract it ioners
Concerning
t he
Et hical
Accept abilit y
of
Earnings
M anagement . Journal of Business Et hics. Vol. 14. p. 433–444.
Gaver, J.J Gaver, K.M ; Aust in J. R, 1995. Addit ional Evidence on Bonus Plan and
Income M anagement . Journal of Account ing and Economic,Vol.19: 3-28.
Gomez, Xavier Garza,et al, 2000. Discret ionary Accrual M odels And The
Account ing Process. Kobe Economis And Business Review , 2000.
Guay, W. R., and B. K. Sidhu, 2001. The Usefulness of Long-Term Accru als.
ABACUS 37(1): 110-131.
Gumant i, Tat ang Ari, 2000. Earnings M anagement : Suat u Telaah Pust aka . Jurnal
Akunt ansi dan Keuangan, Vol. 2, No.2, Nopember 2000. p. 104 – 115.
Halim, Julia; Carmel M eiden; Rudilf Lumban Tobing, 2005. Pengaruh M anajemen
Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada Perusahaan
M anufakt ur Yang Termasuk Dalam Indeks LQ – 45. Simposium Nasional
Akunt ansi VIII : Solo, 15 -16 September 2005.
Hansen, Glen. A, 1999. Bias And M easurement Error In Discret ionary Accrual
M odel . ht t p:/ / ssrn.com. Diakses t anggal 15 Juni 2012.
Healy, Paul. M ; James M . Wahlen, 1998. A review Of The Earnings M anagement
Lit erat ure And It s Implicat ions For St andart Set t ing . ht t p:/ / ssrn.com.
Diakses t anggal 15 Juni 2012.
Holt hausen, Robert W, Davif F. Larcker; Richard G. Sloan, 1995. Annual Bonus
Schemes and The M anipulat ion of Earnings. Journal of Account ing and
Economic, Vol.19, No.1 (Februari): 29 - 74
Islam, Aminul; Ruhani Ali; Zamri Ahmad, 2011. Is M odified Jones M odel Effect ive
In Det ect ing Earnings M anagement Evidence From Developing Economy.
Int ernat ional Journal Of Economic And Finance, Vol.3, No.2, M ay 2011.
Jensen, M ichael C; W.H. M eckling, 1976. Theory of The Firm: M anagerial
Behavior Agency Cost and Ow nership St ruct ure . Journal of Financial
Economics 3. hal. 305-360.
Jones,
Jennifer
J,
1991.
Earnings
M anagement
During
Import
Relief
Invest igat ions. Journal Of Account ing Research, Vol 29, No.2 1991, p.193
– 228.
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2002. Performance M at ched
Discret ionary Accrual M easures. ht t p:/ / papers.ssrn.com. Diakses t anggal
15 Juni 2012.
Kusuma, Hadri. 2004. Dampak M anajemen Laba t erhadap Relevansi Informasi
Akunt ansi: Bukt i Empiris dari Indonesia. Jurnal Akunt ansi Dan Keuangan,
Vol. 8, No. 1, M ei 2006: 1-12
Kusumawat i; Ast ri Arfani Nur; Noer Sasongko. 2005. Analisis Perbedaan
Pengat uran laba (Earnings M anagement ) pada Kondisi Laba dan Rugi
pada Perusahaan M anufakt ur di Indonesia. Jurnal Akunt ansi dan
Keuangan, Vol.4, No.1 hal 1-20.
Loft us, J. A; S. Sin, 1997. The Role of Current and Non Current Accruals in The
Relat ion Bet w een St ock Ret urns and Earnings. Account ing and Finance
37: 147-161.
M ashadi, M ahmood M ost afazadeh, Ahmad Addollahi et . al, 2012. The Impact Of
Earnings M anagement On The Value – Relevance Of Earnings And Book
Value In Tehran St ock Exchange . American Journal Of Scient it ic Research
ISSN 1450 – 223X, Issue 59, 2012. p. 79 – 90.
M yers, J. N;M yers, L. A; Skinner, D. J, 2007. Earnings M oment um and Earnings
M anagement . Journal of Account ing, Audit ing, & Finance, 22 (2), 249-
284
Salno, H.M ; Baridw an, Z, 2000.
Analisis Perat aan
Penghasilan
(Income
Smoot hing): Fakt or – Fakt or Yang M empengaruhi dan Kait annya
Dengan Kinerja Saham Perusahaan Publik di Indonesia” . Jurnal Riset
Akunt ansi Indonesia, pp. 17-34
Schipper, Kat herine, 1989. Coment ary Kat herine on Earnings M anagement ” .
Account ing Horizon.
Scot t , William R, 2009. Financial Account ing Theory. Fifth Edition. Canada
Prent ice Hall.
Sloan, R. G. 1996. Do St ock Prices Fully Reflect Informat ion in Accruals and Cash
Flows About Fut ure Earnings?. The Account ing Review 71: 289-315.
Suad Husnan, 1998. Dasar-Dasar Teori Port ofolio Dan Analisis Sekurit as. Edisi III,
Penerbit : UPP AM P YKPN, Yogyakart a.
Subekt i, Imam, 2006. Int egrat ed Earnings M anagement Value Relevance Of
Earnings And Book Value Of Equit y. ht t p:/ / ssrn.com. Diakses t anggal 15
Juni 2012.
Subekt i, Imam.et all. 2010. The Effect Of Int egrat ed Earnings M anagement On
The Value Relevance Of
Earnings And Book Value Of
Equit y.
ht t p:/ / ssrn.com. Diakses t anggal 31 M aret 2012.
Sweeney, A.P, 1994. Debt Covenant Violat ions and M anagers Account ing
Responses. Journal of Account ing and Economic (M ay) : 281 - 308
Teoh, Siew Hong, Ivo Welch; T.J. Wong, 1998a. Earnings M anagement and The
Long - Run M arket Performance of Init ial Public Offerings. Journal of
Finance, vol. 53, no. 6 (December):1935–74.
Teoh, Siew Hong; Ivo Welch; T. J. Wong, 1998b. Earnings M anagement And The
Under Performance Of Seasoned Equit y Offerings. Journal Of Financial
Economics , vol.50, no.1 (Oct ober) 1998, p. 63 – 99.
Wat t s, R; Zimmerman, 1978. Tow ards a Posit ive Theory of The Det erminat ion of
Account ing St andards. The Account ing Review 53, 112-134.
Whelan, Cat herine, 2004. The Impact Of Earnings M anagement On The Value –
Relevance Of Earnings And Book Value : A Comparison Of Short Term
And Long Term Discret ionary Accrual . ht t p:/ / ssrn.com. Diakses t anggal 3
April 2012.
Whelan, Cat herine; Ray M cNamara, 2004. The Impact Of Earnings M angement
Of
The Value – Relevance Of
Financial St at ement
Informat ion .
ht t p:/ / ssrn.com. Diakses t anggal 3 April 2012.
Wilson, G. P, 1986. The Relat ive Informat ion Cont ent of Accruals and Cash Flow s:
Combined Evidence at t he Earnings Announcement and Annual Report
Date . Journal of Account ing Research 24(Supplement ): 165-200.
Zayene, Rim; Faouzi Jilani, 2010. The Impact Of Invest ment Oppurt unit ies On The
Value Relevance Of Short Term And Long Term Discret ionary Accrual .
ISSN 1450 – 2887 Issue 59 Euro Journal Publishing.