DAFTAR PUSTAKA Analisis Mekanisme Corporate Governance Dan Manajemen Laba Pada Perusahaan Go Publik Yang Terdaftar Pada Jakarta Islamic Index.
DAFTAR PUSTAKA
Abbott, L.J. Parker, & G.F. Peters, 2000, “The Effectiveness of Bluer Ribbon
Committee Recommendations in Mitigating Financial Misstament : An.
Empirical Study”. Working Paper.
Abed, S., Al-Attar, A., & Suwaidan, M., Januari 2012, “Corporate Governance
and Earnings Management: Jordanian Evidence”, Journal International
Business Research, Vol. 5, No. 1, pp 216-225
Beasley, Mark S., 1996. “An Empirical Analysis of The Relation Between The
Board of Director Composition and Financial Statement Fraud”. The
Accounting Review, Volume 71, No 4, Oktober: 443-465
Belkaoui, A. R., and Picur, R. 2000. ”Investment Opportunity Set Dependence of
Dividend Yield and Price Earnings Ratio”. Managerial Finance, 27 (3),
72-90.
Bushee, B. 1998, “The Influence of Institutional Investors on Myopic R & D
Investment Behavior”. The Accounting Review. 73.3: 305– 333.
Chtourou, Sonda Marrakchi, Jean Bedard and Lucie Courteau. 2001. Corporate
Governance and Earnings Management. Available on-line at
www.ssrn.com
Cornett, M. Marcia., McNutt, J. Jamie., Hassan Tehranian, H. 2009, “Corporate
governance and earnings management at large U.S. bank holding
companies”, Journal of Corporate Finance 15, 412–430
Darmawati, D. 2003, “Corporate Governance dan Manajemen Laba: Suatu Studi
Empiris”, Jurnal Bisnis dan Akuntansi Vol. 5 No.1: 47-68.
Dechow; Sloan; Sweeney, 1996. “Detecting Earnings Management”. The
Accounting Review Vol. 70, No. 2 April 1996, pp. 193-225.
Dhaliwal, D. S., Salomon G. L., dan Smith, E. D. 1982. “The Effect of Owner
Versus Management Control on the Choice of Accounting Methods”.
Journal of Accounting and Economics, Vol.4. hal.41-53.
Effendi, A. Muh., 2009, The Power of Good Corporate Governance Teori dan
Implikasi, Jakarta: Salemba Empat.
Fama, E.F. & Jensen, M. C. 1983. “Saparation of Ownership and Control”,
Journal of Low and Economics, 26, pp 301-325.
Forum for Corporate Governance in Indonesia, 2001, Peranan Dewan Komisaris
dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata
Kelola Perusahaan), Jakarta.
Gabrielsen, G., Jeffrey D. G. dan Thomas, P. 1997, “Managerial Ownership,
Information Content of Earning and Discretionary Accruals in A Non US
Setting”, Working Paper Copenhagen Business School pp 1-17
Ghozali, I, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS,
Semarang : Badan Penerbit Universitas Diponegoro.
Gideon, SB. Boediono. 2005. ”Kualitas Laba: Studi Pengaruh Mekanisme
Corporate Governance dan Dampak Manajemen Laba Dengan
Menggunakan Analisis Jalur”. Simposium Nasional Akuntansi VIII Solo.
Healy, P.M. 1985, “The Effect of Bonus Scheme of Firm's Financial Disclosure
Strategies on Stock Prices”, Accounting Horizon, 1-11.
Jensen, C. Michael & Meckling, H. William. 1976, “Theory of The Firm,
Managerial Behaviour Agency Cost and Ownership Structure”, Journal of
Financial Economics 3, pp 305-360.
Jensen, M.C., 1993. “The Modern Industrial Revolution, Exit, and The Failure of
Internal Control Systems”. The Journal of Finance, Vol. 48, No3, 831880.
Klein, April. 2002. “Audit Committee, Boards of Director Characteristics, and
Earnings Management”. Journal of Accounting and Economics Volume 33
September: 375-400
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2005. “Performance Matched
Discretionary Accrual Measures”. http://papers.ssrn.com. Diakses tanggal
15 Juni 2012.
Lambert, R.A. 2001. “Contracting Theory and Accounting.” Journal of
Accounting & Economics, (32): 3 – 87.
Linnan, David K., 2000, “Prinsip-prinsip OECD Mengenai Pengelolaan
Perusahaan (Corporate Governance):, Makalah Lokakarya Pengelolaan
Perusahaan, Medan, 27 Juli.
Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. ”Analisis Hubungan
Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.
Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 6
Surabaya tanggal 16-17 Oktober 2003
Morck, R. Schleifer, A dan Vishny, R. 1988, “Management Ownership and
Market Valuation, An Emperical Analysis”, Journal of Financial
Economics 20, 293-315
Nasution, Marihot dan Setiawan, Doddy. 2007. “Pengaruh Corporate Governance
terhadap Manajemen Laba Di Industri Perbankan Indonesia”. Simposium
Nasional Akuntansi X Makasar.
Portter, G. 1992. “Accounting Earnings Announcements, Institutional Investor
Concentration, and Common Stock Returns”. Journal of Accounting
Research. 30.1: 146-155.
Rajgopal, S. M. Venkatachalam dan J. Jiambalvo 1999, “Is institutional
Ownership Associated With Earning Management and The Extent to
Which Stock Price Reflect Future eaning's”, Working Paper University of
Washington Seattle.
Richardson V.J. 1998, Information Asymetry and Earning Management Some
Evidence, http:/www.ssrn.com.
Robert Jao dan Gagaring Pagalung, 2011, “Corporate Governance, Ukuran
Perusahaan, Dan Leverage Terhadap Manajemen Laba Perusahaan
Manufaktur Indonesia”, Jurnal Akuntansi & Auditing, Vol 8, No. 1, pp 4354.
Roodposhti, F. Rahnamay & Chashmi, S. A. Nabavi. Juni 2011, “The impact of
corporate governance mechanisms on earnings management”, African
Journal of Business Management, Vol. 5(11), pp. 4143-4151
Scheileifer dan Vishny 1997, “Corporate Governance Principles of Corporate
Governance in Greece”, An International Review, vol 9 Issue 2
Septiyanto, 2012, ”Pengaruh Mekanisme Corporate Governance Terhadap
Manajemen Laba Dan Pengaruhnya Terhadap Kinerja Perusahaan (Studi
Empiris pada Perusahaan Manufaktur di BEI)”, tidak dipublikasikan.
Scott, William R. 2006, Financial Accounting Theory, 2th., Scarborough, Ontario:
Prentice Hall Canada, Inc
Sedarmayanti, 2007, Good Governance (Kepemerintahan yang Baik) dan Good
Corporate Governance (Tata Kelola Perusahaan yang Baik), Bandung:
Mandar Maju.
Setiawati, Lilis dan Ainun Na’im. 2000. ”Bank Health Evaluation by Bank
Indonesia and Earnings Management in Banking Industry”. Gadjah Mada
International Journal of Business, Volume 3 No 2 May: 159-176
Siswantaya, I. Gede, 2007, “Mekanisme Corporate Governance Dan Manajemen
Laba Studi Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek
Jakarta”, Tesis Tidak Dipublikasikan, Magister Sains Akuntansi UNDIP
Semarang.
Sulistyanto, H. Sri, 2010, Manajemen Laba dalam Teori dan Model Empiris,
Jakarta: Grasindo.
Sunarto, 2003, “Corporate Governance da Kinerja Saham”, Fokus Ekonomi, Vol
2, No 3, pp 240-257.
Trisnawati, R. Wiyadi, & Noer Sasongko. 2012, “Pengukuran Manajemen Laba:
Pendekatan Terintegrasi (Studi komparasi perusahaan manufaktur yang
tergabung pada indeks JII dan LQ 45 Bursa Efek Indonesia periode 20042010)”,
Ujiyantho, M. Arief dan Pramuka. B. Agus. 2007. “Mekanisme Corporate
Governance, Manajemen Laba dan Kinerja Perusahaan”. Simposium
Nasional Akuntansi X Makasar.
Veronica, Sylvia dan Yanivi S Bachtiar. 2004. “Good Corporate Governance
Information Asymetry and Earnings Management”. Artikel yang
Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2
-3 Desember 2004
Veronica, Sylvia, dan Siddharta Utama. 2005. “Pengaruh Struktur Kepemilikan,
Ukuran Perusahaan, dan Praktek Corporate Governance terhadap
Pengelolaan Laba (Earnings Management)”. Artikel yang Dipresentasikan
pada Simposium Nasional Akuntansi 8 Solo, tanggal 15 - 16 September
2005
Watts, Ross L. dan Jerold L. Zimmerman, 1986, Positive Accounting Theori,
Englewood Cliefs, New Jersey: Prentice-Hall.
Warfield, T.D., J.J. Wild dan K. Wild. 1995, “Managerial Ownership, Accounting
Choices and Informativeness of Earning”, Journal of financial economics,
50, pp 61-91
Wedari, L.K. 2004, “Analisis Pengaruh Proporsi Dewan Komisaris dan
Keberadaan Komite Audit Terhadap Aktivitas Manajemen Laba”,
Simposim Nasional Akuntansi VII, pp 963-990.
Whelan, Catherine; Ray McNamara, 2004. “The Impact Of Earnings Mangement
Of The Value – Relevance Of Financial Statement Information”.
http://ssrn.com. Diakses tanggal 3 April 2012.
Widiyaningdyah, Agnes Utari. 2001. “Analisis Faktor-faktor yang Berpengaruh
Terhadap Earnings Manajemen pada Perusahaan Go Publik di Indonesia”.
Jurnal Akuntansi dan keuangan
Wilopo. 2004. The Analysis of Relationship of Independent Board of Directors,
Audit Committee, Corporate Performance, and Discretionary Accruals.
Ventura Volume 7 No. 1 April: 73-83
Xie, Biao, Wallace N Davidson III, and Peter J. Dadalt. 2003. Earnings
Management and Corporate Governance: The Role of The Board and The
Audit Committee. Journal of Corporate Finance Volume 9 Juni: 295-316
Yermack, D., 1996. Higher Market Valuation of Companies with Small Board of
Directors. Journal of Financial Economics 40, 185-211.
Yu, Frank. 2006. Corporate Governance and Earnings Management. Working
Paper
Zhou, Jian and Ken Y. Chen. 2004. Audit Committee, Board Characteristics and
Earnings Management by Commercial Banks. Working Paper
Abbott, L.J. Parker, & G.F. Peters, 2000, “The Effectiveness of Bluer Ribbon
Committee Recommendations in Mitigating Financial Misstament : An.
Empirical Study”. Working Paper.
Abed, S., Al-Attar, A., & Suwaidan, M., Januari 2012, “Corporate Governance
and Earnings Management: Jordanian Evidence”, Journal International
Business Research, Vol. 5, No. 1, pp 216-225
Beasley, Mark S., 1996. “An Empirical Analysis of The Relation Between The
Board of Director Composition and Financial Statement Fraud”. The
Accounting Review, Volume 71, No 4, Oktober: 443-465
Belkaoui, A. R., and Picur, R. 2000. ”Investment Opportunity Set Dependence of
Dividend Yield and Price Earnings Ratio”. Managerial Finance, 27 (3),
72-90.
Bushee, B. 1998, “The Influence of Institutional Investors on Myopic R & D
Investment Behavior”. The Accounting Review. 73.3: 305– 333.
Chtourou, Sonda Marrakchi, Jean Bedard and Lucie Courteau. 2001. Corporate
Governance and Earnings Management. Available on-line at
www.ssrn.com
Cornett, M. Marcia., McNutt, J. Jamie., Hassan Tehranian, H. 2009, “Corporate
governance and earnings management at large U.S. bank holding
companies”, Journal of Corporate Finance 15, 412–430
Darmawati, D. 2003, “Corporate Governance dan Manajemen Laba: Suatu Studi
Empiris”, Jurnal Bisnis dan Akuntansi Vol. 5 No.1: 47-68.
Dechow; Sloan; Sweeney, 1996. “Detecting Earnings Management”. The
Accounting Review Vol. 70, No. 2 April 1996, pp. 193-225.
Dhaliwal, D. S., Salomon G. L., dan Smith, E. D. 1982. “The Effect of Owner
Versus Management Control on the Choice of Accounting Methods”.
Journal of Accounting and Economics, Vol.4. hal.41-53.
Effendi, A. Muh., 2009, The Power of Good Corporate Governance Teori dan
Implikasi, Jakarta: Salemba Empat.
Fama, E.F. & Jensen, M. C. 1983. “Saparation of Ownership and Control”,
Journal of Low and Economics, 26, pp 301-325.
Forum for Corporate Governance in Indonesia, 2001, Peranan Dewan Komisaris
dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata
Kelola Perusahaan), Jakarta.
Gabrielsen, G., Jeffrey D. G. dan Thomas, P. 1997, “Managerial Ownership,
Information Content of Earning and Discretionary Accruals in A Non US
Setting”, Working Paper Copenhagen Business School pp 1-17
Ghozali, I, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS,
Semarang : Badan Penerbit Universitas Diponegoro.
Gideon, SB. Boediono. 2005. ”Kualitas Laba: Studi Pengaruh Mekanisme
Corporate Governance dan Dampak Manajemen Laba Dengan
Menggunakan Analisis Jalur”. Simposium Nasional Akuntansi VIII Solo.
Healy, P.M. 1985, “The Effect of Bonus Scheme of Firm's Financial Disclosure
Strategies on Stock Prices”, Accounting Horizon, 1-11.
Jensen, C. Michael & Meckling, H. William. 1976, “Theory of The Firm,
Managerial Behaviour Agency Cost and Ownership Structure”, Journal of
Financial Economics 3, pp 305-360.
Jensen, M.C., 1993. “The Modern Industrial Revolution, Exit, and The Failure of
Internal Control Systems”. The Journal of Finance, Vol. 48, No3, 831880.
Klein, April. 2002. “Audit Committee, Boards of Director Characteristics, and
Earnings Management”. Journal of Accounting and Economics Volume 33
September: 375-400
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2005. “Performance Matched
Discretionary Accrual Measures”. http://papers.ssrn.com. Diakses tanggal
15 Juni 2012.
Lambert, R.A. 2001. “Contracting Theory and Accounting.” Journal of
Accounting & Economics, (32): 3 – 87.
Linnan, David K., 2000, “Prinsip-prinsip OECD Mengenai Pengelolaan
Perusahaan (Corporate Governance):, Makalah Lokakarya Pengelolaan
Perusahaan, Medan, 27 Juli.
Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. ”Analisis Hubungan
Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.
Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 6
Surabaya tanggal 16-17 Oktober 2003
Morck, R. Schleifer, A dan Vishny, R. 1988, “Management Ownership and
Market Valuation, An Emperical Analysis”, Journal of Financial
Economics 20, 293-315
Nasution, Marihot dan Setiawan, Doddy. 2007. “Pengaruh Corporate Governance
terhadap Manajemen Laba Di Industri Perbankan Indonesia”. Simposium
Nasional Akuntansi X Makasar.
Portter, G. 1992. “Accounting Earnings Announcements, Institutional Investor
Concentration, and Common Stock Returns”. Journal of Accounting
Research. 30.1: 146-155.
Rajgopal, S. M. Venkatachalam dan J. Jiambalvo 1999, “Is institutional
Ownership Associated With Earning Management and The Extent to
Which Stock Price Reflect Future eaning's”, Working Paper University of
Washington Seattle.
Richardson V.J. 1998, Information Asymetry and Earning Management Some
Evidence, http:/www.ssrn.com.
Robert Jao dan Gagaring Pagalung, 2011, “Corporate Governance, Ukuran
Perusahaan, Dan Leverage Terhadap Manajemen Laba Perusahaan
Manufaktur Indonesia”, Jurnal Akuntansi & Auditing, Vol 8, No. 1, pp 4354.
Roodposhti, F. Rahnamay & Chashmi, S. A. Nabavi. Juni 2011, “The impact of
corporate governance mechanisms on earnings management”, African
Journal of Business Management, Vol. 5(11), pp. 4143-4151
Scheileifer dan Vishny 1997, “Corporate Governance Principles of Corporate
Governance in Greece”, An International Review, vol 9 Issue 2
Septiyanto, 2012, ”Pengaruh Mekanisme Corporate Governance Terhadap
Manajemen Laba Dan Pengaruhnya Terhadap Kinerja Perusahaan (Studi
Empiris pada Perusahaan Manufaktur di BEI)”, tidak dipublikasikan.
Scott, William R. 2006, Financial Accounting Theory, 2th., Scarborough, Ontario:
Prentice Hall Canada, Inc
Sedarmayanti, 2007, Good Governance (Kepemerintahan yang Baik) dan Good
Corporate Governance (Tata Kelola Perusahaan yang Baik), Bandung:
Mandar Maju.
Setiawati, Lilis dan Ainun Na’im. 2000. ”Bank Health Evaluation by Bank
Indonesia and Earnings Management in Banking Industry”. Gadjah Mada
International Journal of Business, Volume 3 No 2 May: 159-176
Siswantaya, I. Gede, 2007, “Mekanisme Corporate Governance Dan Manajemen
Laba Studi Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek
Jakarta”, Tesis Tidak Dipublikasikan, Magister Sains Akuntansi UNDIP
Semarang.
Sulistyanto, H. Sri, 2010, Manajemen Laba dalam Teori dan Model Empiris,
Jakarta: Grasindo.
Sunarto, 2003, “Corporate Governance da Kinerja Saham”, Fokus Ekonomi, Vol
2, No 3, pp 240-257.
Trisnawati, R. Wiyadi, & Noer Sasongko. 2012, “Pengukuran Manajemen Laba:
Pendekatan Terintegrasi (Studi komparasi perusahaan manufaktur yang
tergabung pada indeks JII dan LQ 45 Bursa Efek Indonesia periode 20042010)”,
Ujiyantho, M. Arief dan Pramuka. B. Agus. 2007. “Mekanisme Corporate
Governance, Manajemen Laba dan Kinerja Perusahaan”. Simposium
Nasional Akuntansi X Makasar.
Veronica, Sylvia dan Yanivi S Bachtiar. 2004. “Good Corporate Governance
Information Asymetry and Earnings Management”. Artikel yang
Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2
-3 Desember 2004
Veronica, Sylvia, dan Siddharta Utama. 2005. “Pengaruh Struktur Kepemilikan,
Ukuran Perusahaan, dan Praktek Corporate Governance terhadap
Pengelolaan Laba (Earnings Management)”. Artikel yang Dipresentasikan
pada Simposium Nasional Akuntansi 8 Solo, tanggal 15 - 16 September
2005
Watts, Ross L. dan Jerold L. Zimmerman, 1986, Positive Accounting Theori,
Englewood Cliefs, New Jersey: Prentice-Hall.
Warfield, T.D., J.J. Wild dan K. Wild. 1995, “Managerial Ownership, Accounting
Choices and Informativeness of Earning”, Journal of financial economics,
50, pp 61-91
Wedari, L.K. 2004, “Analisis Pengaruh Proporsi Dewan Komisaris dan
Keberadaan Komite Audit Terhadap Aktivitas Manajemen Laba”,
Simposim Nasional Akuntansi VII, pp 963-990.
Whelan, Catherine; Ray McNamara, 2004. “The Impact Of Earnings Mangement
Of The Value – Relevance Of Financial Statement Information”.
http://ssrn.com. Diakses tanggal 3 April 2012.
Widiyaningdyah, Agnes Utari. 2001. “Analisis Faktor-faktor yang Berpengaruh
Terhadap Earnings Manajemen pada Perusahaan Go Publik di Indonesia”.
Jurnal Akuntansi dan keuangan
Wilopo. 2004. The Analysis of Relationship of Independent Board of Directors,
Audit Committee, Corporate Performance, and Discretionary Accruals.
Ventura Volume 7 No. 1 April: 73-83
Xie, Biao, Wallace N Davidson III, and Peter J. Dadalt. 2003. Earnings
Management and Corporate Governance: The Role of The Board and The
Audit Committee. Journal of Corporate Finance Volume 9 Juni: 295-316
Yermack, D., 1996. Higher Market Valuation of Companies with Small Board of
Directors. Journal of Financial Economics 40, 185-211.
Yu, Frank. 2006. Corporate Governance and Earnings Management. Working
Paper
Zhou, Jian and Ken Y. Chen. 2004. Audit Committee, Board Characteristics and
Earnings Management by Commercial Banks. Working Paper