Pengaruh Perbedaan Laba Akuntansi Dan Laba Fiskal Terhadap Persistensi Laba Dengan Komponen Akrual Sebagai Variabel Moderasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
DAFTAR PUSTAKA
Agus, Bambang, 2006.” Prinsip Akuntansi Dalam PSAK 46”, www.scribd.com
Lestari, Budi.2011.”Analisis Pengaruh Book-Tax Difference terhadap
Pertumbuhan Laba”.skripsi.Fakultas Ekonomi Universitas Dipenogoro.
Barth, M dan A. Hutton. 2004. Analyst Earnings Forecast Revisions and the
Pricing of Accruals. Review of Accounting Studies 9 (March): 59-96.
Chandrarin, G. 2001. Laba (Rugi) Selisih Kurs Sebagai Salah Satu Faktor yang
Mempengaruhi Koefisien Respon Laba Akuntansi: Bukti Empiris dari
Pasar Modal Indonesia . Disertasi. Yogyakarta: Universitas Gadjah Mada.
Djamaluddin, 2008.” Analisis Pengaruh Perbedaan Antara Laba Akuntansi Dan
Laba Fiskal Terhadap Persistensi Laba, Akrual, Dan Arus Kas”, Jurnal
Akuntansi Dan Keuangan, Vol 11 No.1, Edisi Januari, Jakarta.
Erlina dan Sri Mulyani, 2007. Metodologi Penelitian Bisnis untuk Akuntansi dan
Manajemen. USU Press, Medan.
Financial Accounting Standards Boards (FASB). 1985. Elements of Financial
Statement. Statement of Financial Concept No.6. Norwalk, CT:FASB.
. 1987. Statement of Cash Flow. Statement of Financial Concept No.95.
Norwalk, CT:FASB.
. 2010. Conceptual Framework for Financial Reporting. Statement.
Statement of Financial Concept No.8. Norwalk, CT:FASB.
Ghozali, Imam, 2005. Aplikasi Analisis Multivariate Dengan Program SPSS.
Badan Penerbit Universitas Dipenogoro, Semarang.
Hanlon, M. (2005). The Persistence of Earnings, Accruals, and Cash Flows When
Firms Have Large Book-tax Differences. The Accounting Review 80
(March): 137-166
Harnanto, 2003. Akuntansi Perpajakan. Cetakan Pertama, BPFE, Yogyakarta.
Haris, Fathkur Irfan. 2013. “Pengaruh Perbedaan Laba Akuntansi dan Laba
Fiskal terhadap Persistensi Laba dengan Komponen Akrual dan Aliran
Kas sebagai Variabel Moderasi”. Diponegoro Journal of Accounting:
Vol.2, No.2, tahun 2013. ISSN: 2337-3806.
Hayn, C. 1995. The Information Content of Losses. Journal of Accounting and
Economics (20). pp 125-153.
71
Universitas Sumatera Utara
Healy, P.M., dan J.M. Wahlen. 1999. A Review of the Earnings Management
Literature and Its Implications for Standard Setting. Accounting Horizons.
13: 365–383.
Ikatan Akuntan Indonesia, 2007. Standar Akuntansi Keuangan. Salemba Empat,
Jakarta.
Jonas, G., and J. Blanchet. (2000). Assessing Quality of Financial Reporting.
Accounting Horizons 14 (3):353-363
Joos, P.J. Pratt, and D. Young. (2000). Book-Tax Differences and the Value
Relevance of Earnings. Working paper . Massachusetts Institute of
Technology, Indiana University.
Lev, B dan D, Nissim. (2004). Taxable Income, Future Earnings, and Equity
Value. The Accounting Review (October): 1039-1074
Manzon, G. dan G, Plesko. (2002). The Relation Between Financial and Tax
Reporting Measures of Income. The Law Review 55: 175-214.
Margaretta, 2006. “Analisis Faktor-Faktor Yang Mempengaruhi Koefisien
Respon Laba. Jurnal. Ekubank, Edisi November, Jakarta.
Meythi, 2006.” Pengaruh Arus Kas Operasi Terhadap Harga saham Dengan
Persistensi Laba Sebagai Variabel Intervening”, Simposium Nasional
Akuntansi IX, Padang.
Mills, L dan K. Newberry. 2001. The Influence of Tax and Nontax Costs on
Book-tax Reporting Differences. The Journal of the American Taxation
Association, 23 (1). pp 1-19.
Ohlson, J. (1995). Earnings, Book Values, and Dividends in Equity Valuation.
Contemporary Accounting Research (Spring): 661-687
Palepu, Khrisna and Tarun Khanna. 2000. Is Group Affiliation Profitable in
Emerging Markets? An Analysiss of Diversified Indian Business Group.
The Journal of Finance Vol. IX, No.2. Pp (867-889)
Persada, Aulia Eka dan Dwi Martani. 2008. Analisis Faktor yang Mempengaruhi
Book Tax Gap dan Pengaruhnya Terhadap Persistensi Laba. Jurnal
Akuntansi dan Keuangan Indonesia , 7 (2), h: 205-221.
Penman, Stephen H. Financial Statement Analysis and Security Valuation .
Singapore: Mc Graw Hill., 2001.
Phillips, John., Morton Pincus dan Sonja Olhoft Rego. 2003. Earnings
Management: New Evidence Based on Deferred Tax Expense. The
Accounting Review. Vol 78: 491-521.
72
Universitas Sumatera Utara
Revsine, Collins, dan Johnson. Financial Reporting and Analysis. New Jersey:
Prentice Hall, 2001.
Sloan, R. G. 1996. Do Stock Prices Fully Reflect Information in Accruals and
Cash Flows about Future Earnings?. The Accounting Review 71 (July). Pp
289-315.
Sugiyono. 2011. Statistika Untuk Penelitian. Penerbit Alfabeta, Bandung
Tang, Tanya Y.H. (2006). “Book-Tax Differences, a Proxy for Earnings
Management and Tax Management - Empirical Evidence from China”,
Working Paper. The Australian National University.
Waluyo, 2008. Akuntansi Pajak, Cetakan Kedua, Salemba Empat, Jakarta.
Wijayanti, Handayani Tri. (2006). Analisis pengaruh perbedaan antara laba
akuntansi dan Laba Fisal terhadap persistensi Laba, Akrual, dan Arus
Kas. Simposium Nasional Akuntansi IX, Padang.
www.idx.co.id
73
Universitas Sumatera Utara
Agus, Bambang, 2006.” Prinsip Akuntansi Dalam PSAK 46”, www.scribd.com
Lestari, Budi.2011.”Analisis Pengaruh Book-Tax Difference terhadap
Pertumbuhan Laba”.skripsi.Fakultas Ekonomi Universitas Dipenogoro.
Barth, M dan A. Hutton. 2004. Analyst Earnings Forecast Revisions and the
Pricing of Accruals. Review of Accounting Studies 9 (March): 59-96.
Chandrarin, G. 2001. Laba (Rugi) Selisih Kurs Sebagai Salah Satu Faktor yang
Mempengaruhi Koefisien Respon Laba Akuntansi: Bukti Empiris dari
Pasar Modal Indonesia . Disertasi. Yogyakarta: Universitas Gadjah Mada.
Djamaluddin, 2008.” Analisis Pengaruh Perbedaan Antara Laba Akuntansi Dan
Laba Fiskal Terhadap Persistensi Laba, Akrual, Dan Arus Kas”, Jurnal
Akuntansi Dan Keuangan, Vol 11 No.1, Edisi Januari, Jakarta.
Erlina dan Sri Mulyani, 2007. Metodologi Penelitian Bisnis untuk Akuntansi dan
Manajemen. USU Press, Medan.
Financial Accounting Standards Boards (FASB). 1985. Elements of Financial
Statement. Statement of Financial Concept No.6. Norwalk, CT:FASB.
. 1987. Statement of Cash Flow. Statement of Financial Concept No.95.
Norwalk, CT:FASB.
. 2010. Conceptual Framework for Financial Reporting. Statement.
Statement of Financial Concept No.8. Norwalk, CT:FASB.
Ghozali, Imam, 2005. Aplikasi Analisis Multivariate Dengan Program SPSS.
Badan Penerbit Universitas Dipenogoro, Semarang.
Hanlon, M. (2005). The Persistence of Earnings, Accruals, and Cash Flows When
Firms Have Large Book-tax Differences. The Accounting Review 80
(March): 137-166
Harnanto, 2003. Akuntansi Perpajakan. Cetakan Pertama, BPFE, Yogyakarta.
Haris, Fathkur Irfan. 2013. “Pengaruh Perbedaan Laba Akuntansi dan Laba
Fiskal terhadap Persistensi Laba dengan Komponen Akrual dan Aliran
Kas sebagai Variabel Moderasi”. Diponegoro Journal of Accounting:
Vol.2, No.2, tahun 2013. ISSN: 2337-3806.
Hayn, C. 1995. The Information Content of Losses. Journal of Accounting and
Economics (20). pp 125-153.
71
Universitas Sumatera Utara
Healy, P.M., dan J.M. Wahlen. 1999. A Review of the Earnings Management
Literature and Its Implications for Standard Setting. Accounting Horizons.
13: 365–383.
Ikatan Akuntan Indonesia, 2007. Standar Akuntansi Keuangan. Salemba Empat,
Jakarta.
Jonas, G., and J. Blanchet. (2000). Assessing Quality of Financial Reporting.
Accounting Horizons 14 (3):353-363
Joos, P.J. Pratt, and D. Young. (2000). Book-Tax Differences and the Value
Relevance of Earnings. Working paper . Massachusetts Institute of
Technology, Indiana University.
Lev, B dan D, Nissim. (2004). Taxable Income, Future Earnings, and Equity
Value. The Accounting Review (October): 1039-1074
Manzon, G. dan G, Plesko. (2002). The Relation Between Financial and Tax
Reporting Measures of Income. The Law Review 55: 175-214.
Margaretta, 2006. “Analisis Faktor-Faktor Yang Mempengaruhi Koefisien
Respon Laba. Jurnal. Ekubank, Edisi November, Jakarta.
Meythi, 2006.” Pengaruh Arus Kas Operasi Terhadap Harga saham Dengan
Persistensi Laba Sebagai Variabel Intervening”, Simposium Nasional
Akuntansi IX, Padang.
Mills, L dan K. Newberry. 2001. The Influence of Tax and Nontax Costs on
Book-tax Reporting Differences. The Journal of the American Taxation
Association, 23 (1). pp 1-19.
Ohlson, J. (1995). Earnings, Book Values, and Dividends in Equity Valuation.
Contemporary Accounting Research (Spring): 661-687
Palepu, Khrisna and Tarun Khanna. 2000. Is Group Affiliation Profitable in
Emerging Markets? An Analysiss of Diversified Indian Business Group.
The Journal of Finance Vol. IX, No.2. Pp (867-889)
Persada, Aulia Eka dan Dwi Martani. 2008. Analisis Faktor yang Mempengaruhi
Book Tax Gap dan Pengaruhnya Terhadap Persistensi Laba. Jurnal
Akuntansi dan Keuangan Indonesia , 7 (2), h: 205-221.
Penman, Stephen H. Financial Statement Analysis and Security Valuation .
Singapore: Mc Graw Hill., 2001.
Phillips, John., Morton Pincus dan Sonja Olhoft Rego. 2003. Earnings
Management: New Evidence Based on Deferred Tax Expense. The
Accounting Review. Vol 78: 491-521.
72
Universitas Sumatera Utara
Revsine, Collins, dan Johnson. Financial Reporting and Analysis. New Jersey:
Prentice Hall, 2001.
Sloan, R. G. 1996. Do Stock Prices Fully Reflect Information in Accruals and
Cash Flows about Future Earnings?. The Accounting Review 71 (July). Pp
289-315.
Sugiyono. 2011. Statistika Untuk Penelitian. Penerbit Alfabeta, Bandung
Tang, Tanya Y.H. (2006). “Book-Tax Differences, a Proxy for Earnings
Management and Tax Management - Empirical Evidence from China”,
Working Paper. The Australian National University.
Waluyo, 2008. Akuntansi Pajak, Cetakan Kedua, Salemba Empat, Jakarta.
Wijayanti, Handayani Tri. (2006). Analisis pengaruh perbedaan antara laba
akuntansi dan Laba Fisal terhadap persistensi Laba, Akrual, dan Arus
Kas. Simposium Nasional Akuntansi IX, Padang.
www.idx.co.id
73
Universitas Sumatera Utara