Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba Studi Empiris Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Di Indonesia
DAFTAR PUSTAKA
Becker, Connie L. Defond, Mark L. Jiambalvo, James Subramanyam, K R, 1998.
“The effect of audit quality on earnings management”, Contemporary
Accounting Research, Volume 15 Nomor 1 Halaman 4-23
Chen, Ken Y. Lin , Kuen-Lin, dan Jian Zhou, 2005. “Audit Quality and Earnings
Management for Taiwan IPO firms”, Managerial Auditing Journal,
Volume 20 Nomor 3 Hal 86 – 104.
DeAngelo, L.E, 1981. “Auditor Size and Audit Quality”, Journal of Accounting
and Economics, Volume 3 Nomor 3 Hal 183-199.
Dechow, Patricia M. Sloan, Richard G. Sweeney, Amy P. “Detecting Earnings
Management”, The Accounting Review, Volume 70 No 2 Hal 193-225.
Erlina, 2011. Metodologi Penelitian, USU Press, Medan.
Healy, P.M. and Wahlen, J.M, 1999. “A Review of the Earnings Management
literature and its implications for standard setting”, Accounting Horizons,
Volume 13 Nomor 4 Hal 365-383.
Jensen, Michael C dan Meckling, William H, 1976. “Theory of The Firm:
Managerial Behavior, Agency Costs and Ownership Structure”, Journal of
Financial Economics, Volume 3 Hal 305-360.
Luhgiatno, 2008. “Analisis Pengaruh Kualitas Audit terhadap Manajemen Laba
Studi pada Perusahaan yang Melakukan IPO di Indonesia”, Tesis
Universitas Diponegoro, Semarang.
Mulyadi, 2002. Auditing, Edisi 6, Salemba Empat, Jakarta.
Purwanti, Melaini dan Kurniawan, Aceng, 2013. “The Effect Of Earnings
Management And Disclosure On Information Asymmetry”, International
Journal of Scientific & Technology Research, Volume 2 Nomor 8 Hal 98107.
Rusmin, R., 2010. “Auditor quality and earnings management: Singaporean
evidence”, Managerial Auditing Journal, Volume 25 Nomor 7 Hal 618638.
Santoso, Singgih, 2014. Statistik Multivariat : Konsep dan Aplikasi dengan SPSS,
Edisi Revisi, PT. Elex Media Komputindo, Jakarta.
Schipper, Katherine, 1989. “Commentary on Earnings Management”, Accounting
Horizons, Hal 91-102.
Suseno, Novie Susanti, 2013. "The Influence of Independence, Size of Public
Accountant Office Toward Audit Quality and Its Impact on Public
54
Universitas Sumatera Utara
Accountant Office Reputation”. International Journal of Scientific &
Technology Research, Volume 2 Nomor 3 Hal 123-126.
Stein, Mike dan Cadman, Brian, 2007. Industry Specialization and Auditor
Quality in U.S. Markets. Diunduh 3 desember 2013 dari :
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=722203
Stice, James D Stice, Earl K Stice dan Skousen, K.Fred, 2009. Intermediate
Accounting, Edisi ke 16, Salemba Empat, Jakarta.
Vadiei, Mohammad Hossein Anbarani, Saleh Zadeh, Mohammad Reza Abbas
Del, Ahmad Zendeh, 2012. “Survey effects of intent and materiality
earnings management on ethical judgment of students in Iran”, Scholarly
Journal of Business Administration, Volume 2 Nomor 6 Hal 123-131.
Widiyanto, Mikha Agus, 2013. Statistika Terapan, PT. Elex Media Komputindo,
Jakarta.
Wild, John J Subramanyam, K.R., Halsey, Robert F, 2005. Analisis Laporan
Keuangan, Edisi ke 8, Salemba Empat, Jakarta.
Wimboweni, Pora Retno. “Pengaruh Kualitas Audit Dan Motivasi Manajemen
Laba Terhadap Praktik Manajemen Laba Pada Initial Public Offering
(IPO)” Skripsi, Universitas Brawijaya, Malang.
Zhou, J dan Elder, R, 2004. “Audit Quality and Earnings Management by
Seasoned Equity Offering Firms”, Asia Pacific Journal of Accounting and
Economics, Volume 11 Nomor 2 Hal 95-120.
Zikmund, William G., 1991. Business Research Methods, Edisi Ke 3, The Dryden
Press, Orlando, FL, USA.
www.accountingtoday.com
www.idx.co.id
www.wikipedia.co.id
Software SPSS V.16.0
55
Universitas Sumatera Utara
Becker, Connie L. Defond, Mark L. Jiambalvo, James Subramanyam, K R, 1998.
“The effect of audit quality on earnings management”, Contemporary
Accounting Research, Volume 15 Nomor 1 Halaman 4-23
Chen, Ken Y. Lin , Kuen-Lin, dan Jian Zhou, 2005. “Audit Quality and Earnings
Management for Taiwan IPO firms”, Managerial Auditing Journal,
Volume 20 Nomor 3 Hal 86 – 104.
DeAngelo, L.E, 1981. “Auditor Size and Audit Quality”, Journal of Accounting
and Economics, Volume 3 Nomor 3 Hal 183-199.
Dechow, Patricia M. Sloan, Richard G. Sweeney, Amy P. “Detecting Earnings
Management”, The Accounting Review, Volume 70 No 2 Hal 193-225.
Erlina, 2011. Metodologi Penelitian, USU Press, Medan.
Healy, P.M. and Wahlen, J.M, 1999. “A Review of the Earnings Management
literature and its implications for standard setting”, Accounting Horizons,
Volume 13 Nomor 4 Hal 365-383.
Jensen, Michael C dan Meckling, William H, 1976. “Theory of The Firm:
Managerial Behavior, Agency Costs and Ownership Structure”, Journal of
Financial Economics, Volume 3 Hal 305-360.
Luhgiatno, 2008. “Analisis Pengaruh Kualitas Audit terhadap Manajemen Laba
Studi pada Perusahaan yang Melakukan IPO di Indonesia”, Tesis
Universitas Diponegoro, Semarang.
Mulyadi, 2002. Auditing, Edisi 6, Salemba Empat, Jakarta.
Purwanti, Melaini dan Kurniawan, Aceng, 2013. “The Effect Of Earnings
Management And Disclosure On Information Asymmetry”, International
Journal of Scientific & Technology Research, Volume 2 Nomor 8 Hal 98107.
Rusmin, R., 2010. “Auditor quality and earnings management: Singaporean
evidence”, Managerial Auditing Journal, Volume 25 Nomor 7 Hal 618638.
Santoso, Singgih, 2014. Statistik Multivariat : Konsep dan Aplikasi dengan SPSS,
Edisi Revisi, PT. Elex Media Komputindo, Jakarta.
Schipper, Katherine, 1989. “Commentary on Earnings Management”, Accounting
Horizons, Hal 91-102.
Suseno, Novie Susanti, 2013. "The Influence of Independence, Size of Public
Accountant Office Toward Audit Quality and Its Impact on Public
54
Universitas Sumatera Utara
Accountant Office Reputation”. International Journal of Scientific &
Technology Research, Volume 2 Nomor 3 Hal 123-126.
Stein, Mike dan Cadman, Brian, 2007. Industry Specialization and Auditor
Quality in U.S. Markets. Diunduh 3 desember 2013 dari :
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=722203
Stice, James D Stice, Earl K Stice dan Skousen, K.Fred, 2009. Intermediate
Accounting, Edisi ke 16, Salemba Empat, Jakarta.
Vadiei, Mohammad Hossein Anbarani, Saleh Zadeh, Mohammad Reza Abbas
Del, Ahmad Zendeh, 2012. “Survey effects of intent and materiality
earnings management on ethical judgment of students in Iran”, Scholarly
Journal of Business Administration, Volume 2 Nomor 6 Hal 123-131.
Widiyanto, Mikha Agus, 2013. Statistika Terapan, PT. Elex Media Komputindo,
Jakarta.
Wild, John J Subramanyam, K.R., Halsey, Robert F, 2005. Analisis Laporan
Keuangan, Edisi ke 8, Salemba Empat, Jakarta.
Wimboweni, Pora Retno. “Pengaruh Kualitas Audit Dan Motivasi Manajemen
Laba Terhadap Praktik Manajemen Laba Pada Initial Public Offering
(IPO)” Skripsi, Universitas Brawijaya, Malang.
Zhou, J dan Elder, R, 2004. “Audit Quality and Earnings Management by
Seasoned Equity Offering Firms”, Asia Pacific Journal of Accounting and
Economics, Volume 11 Nomor 2 Hal 95-120.
Zikmund, William G., 1991. Business Research Methods, Edisi Ke 3, The Dryden
Press, Orlando, FL, USA.
www.accountingtoday.com
www.idx.co.id
www.wikipedia.co.id
Software SPSS V.16.0
55
Universitas Sumatera Utara