Daftar Pustaka Practice Of Earning Management Go Public Company Indonesia With Approach Long Term And Short Term Discretionary Accrual Model (Empirical Study Of Jakarta Islamic Index (Jii) Period 2004‐2010).
Daftar Pustaka
Ahmed A. Al Khabash dan Ali A. Al Thunaibat. 2009. “Earning Management
Practice from the Perspective of External and Internal Auditor: Evidence
from Jordan”. Managerial Auditing Journal. Emerald Article.
Ali, Ruhani; Zamri Ahmad; Md Aminul Islam. 2011. “Is Modified Jones Model
Effective is Detecting Earning Management? Evidence from a developing
economy”. International Journal of Economic and Finance Vol. 3 No. 2.
Aprilia, Hasmi. 2010. “Indikasi Manajemen Laba melalui Manipulasi Aktivitas
Riil”. Universitas Diponegoro. Semarang
Dechow, P.M. (1994). Accounting Earnings and Cash Flows as Measures of Firm
Performance: The Role of Accounting Accruals. Journal of Accounting
and Economics 17, p. 3‐42.
Dechow, Patricia M; Catherine M. Schrand, 2004. “Earnings Quality”. The
Research Foundation of CFA Institute. http://ssrn.com. Diakses tanggal 4
April 2012.
Dechow, Patricia M; Douglas J. Skinner. 2000. “Earnings Management :
Reconciling The Views Of Accounting Academics, Practitioners And
Regulator’s”. http://ssrn.com. Diakses tanggal 15 Juni 2012.
Sugiri, S., 1998. Earnings Management: Teori, Model, dan Bukti Empiris.
Telaah:1‐15
Eisenthardt. 1989. “Building Thories from Case Study Research Mekanisme
Corporate Governance dalam Mempengaruhi Praktik Perataan Laba”.
Ghozali, Imam. 2006. “Aplikasi Analisis Multivariate dengan Program SPSS”.
Undip. Semarang.
Gomez, Xavier Garza,et al. 2000. “Discretionary Accrual Models And The
Accounting Process”. Kobe Economis And Business Review, 2000.
Gumanti, Tatang Ari. 2000. “Earning Management: Suatu Telaah Pustaka”.
Jurnal Akuntansi & Keuangan Vol. 2, No. 2 Nopember. Universitas
Kristen Petra.
Gumanti, Tatang Ari. 2000. “Earnings Management: Suatu Telaah Pustaka”.
Jurnal Akuntansi dan Keuangan, Vol. 2, No.2, Nopember 2000. p. 104 –
115.
Halim, et al. 2005. ”Pengaruh Manajemen Laba pada Tingkat Pengungkapan
Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk Dalam
Indek LQ 45”. SNA VIII. Solo.
Halim, Julia; Carmel Meiden; Rudilf Lumban Tobing, 2005. “Pengaruh
Manajemen Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada
Perusahaan Manufaktur Yang Termasuk Dalam Indeks LQ – 45”.
Simposium Nasional Akuntansi VIII : Solo, 15 ‐16 September 2005.
Hansen, G.A. 1999. Bias and Measurement Error in Discretionary Accruals
Models, Smeal College of Business Administration, Penn State University.
Hansen, Glen. A, 1999. “Bias And Measurement Error In Discretionary Accrual
Model”. http://ssrn.com. Diakses tanggal 15 Juni 2012.
Healy, P. M. and J. M. Wahlen. 1999. A Review of the Earnings Management
Literature and Its Implications for Standard Setting. Accounting Horizons
13 (4): 365‐383.
Herawaty, Vinola. 2008. “Peran Praktek Good Corporate Governance sebagai
Moderating Variabel dari Pengaruh Earning Management terhadap Nilai
Perusahaan”. JRAI Vol 10 No 2.
Jensen, MC. 1976. “Pengaruh Kepemilikan Institusional terhadap Kinerja
Keuangan Perusahaan”.
Jones, Jennifer J, 1991. “Earnings Management During Import Relief
Investigations”. Journal Of Accounting Research, Vol 29, No.2 1991,
p.193 – 228.
Klein, A (2002a). “Audit Committee, Board of Directors characteristic and Earning
management”. Journal of Accounting and Economics 33, p. 375‐400.
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2002. “Performance Matched
Discretionary Accrual Measures”. http://papers.ssrn.com. Diakses
tanggal 15 Juni 2012.
Kurniawan, Todi. 2008.”Volatilitas Saham Syariah (Analisis Atas Jakarta Islamic
Indek)”. Kariem Review. Sprecial Edition, Januari.
Kusuma, Hadri. 2004. “Dampak Manajemen Laba terhadap Relevansi Informasi
Akuntansi: Bukti Empiris dari Indonesia”. Jurnal Akuntansi Dan
Keuangan, Vol. 8, No. 1, Mei 2006: 1‐12
Kusumawati, Astri Arfani Nur dan Noer Sasongko. 2005. “Analisis Perbedaan
Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi
pada Perusahaan Manufaktur di Indonesia“. Jurnal Akuntansi dan
Keuangan, Vol. 4, No. 1. hal.1‐20.
Manipulation.” Journal of Accounting and Economics. 42: 335‐370.
Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. “Analisis Hubungan
Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.
Simposium Nasional Akuntansi 6 Surabaya tanggal 16‐17 Oktober 2003
Prasnomo, Nanang. 2010. “Praktik Manajemen Laba pada Perusahaan Go Public
yang Terdaftar di Jakarta Islamc Index (JII) Studi Empiris pada
perusahaan go public di Indonesia ”. Program Pasca Sarjana Universitas
Muhammadiyah Surakarta. Surakarta.
Richardson; Scott A; Richard G. Soan et al. 2001. “ Information in Accruals about
the Quality of Earnings”.
Roychowdhury, S. 2006. “Earnings Management through Real Activities
Schelleman, Caren and W. Robert Knechel. 2010. “Short‐Term Accruals and The
Pricing and Production of Audit Services”. A Journal of Practice & Theory
Vol. 29, No. 1 May. American Accounting Assosiation.
Schipper, K. 1989. Commentary on Earnings Management. Accounting Horizons
3: 91‐102.
Siallagan, Hamonangan dan Mas’ud Mochfoedz. 2006. “Mekanisme Corporate
Governance, Kualitas Laba dan Nillai Perusahaan”. Simposium Nasional
Akuntansi 9 Padang Tanggal 23‐26 Agustus 2006.
Siregar, Silvia VNP. 2005. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan,
dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earning
Management)”. SNA VIII Solo.
Subekti, Imam, el all. 2010. “The Effect of Integrated Earning Management on
The Value Relevance or Earning and Book Value of Equity”.
Ujiyantho, Muh. Arief, dan B. A. Pramuka, 2007. “Mekanisme Corporate
Governance, Manajemen Laba dan Kinerja Keuangan: Studi Pada
Perusahaan Go Publik Sektor Manufaktur“. Simposium Nasional
Akuntansi (SNA) X, Makassar, 26‐27 Juli, h 1‐26.
Warsito, Ito. 2012. ”Alasan Kenapa Saham Syariah Melejit Dibandingkan Dengan
IHSG”. www.merdeka.com
Wedari, Linda Kusumaning. 2004. “Analisis Pengaruh Proporsi Dewan Komisaris
dan Keberadaan Komite Audit terhadap Aktivitas Manajamen Laba”.
Simposium Nasional Akuntansi 7 Denpasar tanggal 2 ‐3 Desember 2004.
Whelan, Catherine and Ray McNamara. 2004. “The Impact of Earning
Management on The Value Relevance of Financial Statement
Information”.
Whelan, Catherine. 2004.”The Impact of Earning Management on The Value
Relevance of Earning and Book Value: A Comparison of Short Term and
Long Term Discretionary Accrual”. Faculty of Business Bond University.
Australia
www.yarsi.ac.id
Zayene, Rim and Faouzi Jilani. 2010. ”The Impact of Invesment Opportunities on
The Value Relevance of Short Term and Long Term Descretionary
Model”. International Research Journal of Finance and Economics. ISSN
1450‐2887 Issue 59.
Ahmed A. Al Khabash dan Ali A. Al Thunaibat. 2009. “Earning Management
Practice from the Perspective of External and Internal Auditor: Evidence
from Jordan”. Managerial Auditing Journal. Emerald Article.
Ali, Ruhani; Zamri Ahmad; Md Aminul Islam. 2011. “Is Modified Jones Model
Effective is Detecting Earning Management? Evidence from a developing
economy”. International Journal of Economic and Finance Vol. 3 No. 2.
Aprilia, Hasmi. 2010. “Indikasi Manajemen Laba melalui Manipulasi Aktivitas
Riil”. Universitas Diponegoro. Semarang
Dechow, P.M. (1994). Accounting Earnings and Cash Flows as Measures of Firm
Performance: The Role of Accounting Accruals. Journal of Accounting
and Economics 17, p. 3‐42.
Dechow, Patricia M; Catherine M. Schrand, 2004. “Earnings Quality”. The
Research Foundation of CFA Institute. http://ssrn.com. Diakses tanggal 4
April 2012.
Dechow, Patricia M; Douglas J. Skinner. 2000. “Earnings Management :
Reconciling The Views Of Accounting Academics, Practitioners And
Regulator’s”. http://ssrn.com. Diakses tanggal 15 Juni 2012.
Sugiri, S., 1998. Earnings Management: Teori, Model, dan Bukti Empiris.
Telaah:1‐15
Eisenthardt. 1989. “Building Thories from Case Study Research Mekanisme
Corporate Governance dalam Mempengaruhi Praktik Perataan Laba”.
Ghozali, Imam. 2006. “Aplikasi Analisis Multivariate dengan Program SPSS”.
Undip. Semarang.
Gomez, Xavier Garza,et al. 2000. “Discretionary Accrual Models And The
Accounting Process”. Kobe Economis And Business Review, 2000.
Gumanti, Tatang Ari. 2000. “Earning Management: Suatu Telaah Pustaka”.
Jurnal Akuntansi & Keuangan Vol. 2, No. 2 Nopember. Universitas
Kristen Petra.
Gumanti, Tatang Ari. 2000. “Earnings Management: Suatu Telaah Pustaka”.
Jurnal Akuntansi dan Keuangan, Vol. 2, No.2, Nopember 2000. p. 104 –
115.
Halim, et al. 2005. ”Pengaruh Manajemen Laba pada Tingkat Pengungkapan
Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk Dalam
Indek LQ 45”. SNA VIII. Solo.
Halim, Julia; Carmel Meiden; Rudilf Lumban Tobing, 2005. “Pengaruh
Manajemen Laba Pada Tingkat Pengungkapan Laporan Keuangan Pada
Perusahaan Manufaktur Yang Termasuk Dalam Indeks LQ – 45”.
Simposium Nasional Akuntansi VIII : Solo, 15 ‐16 September 2005.
Hansen, G.A. 1999. Bias and Measurement Error in Discretionary Accruals
Models, Smeal College of Business Administration, Penn State University.
Hansen, Glen. A, 1999. “Bias And Measurement Error In Discretionary Accrual
Model”. http://ssrn.com. Diakses tanggal 15 Juni 2012.
Healy, P. M. and J. M. Wahlen. 1999. A Review of the Earnings Management
Literature and Its Implications for Standard Setting. Accounting Horizons
13 (4): 365‐383.
Herawaty, Vinola. 2008. “Peran Praktek Good Corporate Governance sebagai
Moderating Variabel dari Pengaruh Earning Management terhadap Nilai
Perusahaan”. JRAI Vol 10 No 2.
Jensen, MC. 1976. “Pengaruh Kepemilikan Institusional terhadap Kinerja
Keuangan Perusahaan”.
Jones, Jennifer J, 1991. “Earnings Management During Import Relief
Investigations”. Journal Of Accounting Research, Vol 29, No.2 1991,
p.193 – 228.
Klein, A (2002a). “Audit Committee, Board of Directors characteristic and Earning
management”. Journal of Accounting and Economics 33, p. 375‐400.
Kothari, SP; Andrew J. Leone; Charles E. Wasley, 2002. “Performance Matched
Discretionary Accrual Measures”. http://papers.ssrn.com. Diakses
tanggal 15 Juni 2012.
Kurniawan, Todi. 2008.”Volatilitas Saham Syariah (Analisis Atas Jakarta Islamic
Indek)”. Kariem Review. Sprecial Edition, Januari.
Kusuma, Hadri. 2004. “Dampak Manajemen Laba terhadap Relevansi Informasi
Akuntansi: Bukti Empiris dari Indonesia”. Jurnal Akuntansi Dan
Keuangan, Vol. 8, No. 1, Mei 2006: 1‐12
Kusumawati, Astri Arfani Nur dan Noer Sasongko. 2005. “Analisis Perbedaan
Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi
pada Perusahaan Manufaktur di Indonesia“. Jurnal Akuntansi dan
Keuangan, Vol. 4, No. 1. hal.1‐20.
Manipulation.” Journal of Accounting and Economics. 42: 335‐370.
Midiastuty, Pratana P., dan Mas’ud Machfoedz. 2003. “Analisis Hubungan
Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.
Simposium Nasional Akuntansi 6 Surabaya tanggal 16‐17 Oktober 2003
Prasnomo, Nanang. 2010. “Praktik Manajemen Laba pada Perusahaan Go Public
yang Terdaftar di Jakarta Islamc Index (JII) Studi Empiris pada
perusahaan go public di Indonesia ”. Program Pasca Sarjana Universitas
Muhammadiyah Surakarta. Surakarta.
Richardson; Scott A; Richard G. Soan et al. 2001. “ Information in Accruals about
the Quality of Earnings”.
Roychowdhury, S. 2006. “Earnings Management through Real Activities
Schelleman, Caren and W. Robert Knechel. 2010. “Short‐Term Accruals and The
Pricing and Production of Audit Services”. A Journal of Practice & Theory
Vol. 29, No. 1 May. American Accounting Assosiation.
Schipper, K. 1989. Commentary on Earnings Management. Accounting Horizons
3: 91‐102.
Siallagan, Hamonangan dan Mas’ud Mochfoedz. 2006. “Mekanisme Corporate
Governance, Kualitas Laba dan Nillai Perusahaan”. Simposium Nasional
Akuntansi 9 Padang Tanggal 23‐26 Agustus 2006.
Siregar, Silvia VNP. 2005. “Pengaruh Struktur Kepemilikan, Ukuran Perusahaan,
dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earning
Management)”. SNA VIII Solo.
Subekti, Imam, el all. 2010. “The Effect of Integrated Earning Management on
The Value Relevance or Earning and Book Value of Equity”.
Ujiyantho, Muh. Arief, dan B. A. Pramuka, 2007. “Mekanisme Corporate
Governance, Manajemen Laba dan Kinerja Keuangan: Studi Pada
Perusahaan Go Publik Sektor Manufaktur“. Simposium Nasional
Akuntansi (SNA) X, Makassar, 26‐27 Juli, h 1‐26.
Warsito, Ito. 2012. ”Alasan Kenapa Saham Syariah Melejit Dibandingkan Dengan
IHSG”. www.merdeka.com
Wedari, Linda Kusumaning. 2004. “Analisis Pengaruh Proporsi Dewan Komisaris
dan Keberadaan Komite Audit terhadap Aktivitas Manajamen Laba”.
Simposium Nasional Akuntansi 7 Denpasar tanggal 2 ‐3 Desember 2004.
Whelan, Catherine and Ray McNamara. 2004. “The Impact of Earning
Management on The Value Relevance of Financial Statement
Information”.
Whelan, Catherine. 2004.”The Impact of Earning Management on The Value
Relevance of Earning and Book Value: A Comparison of Short Term and
Long Term Discretionary Accrual”. Faculty of Business Bond University.
Australia
www.yarsi.ac.id
Zayene, Rim and Faouzi Jilani. 2010. ”The Impact of Invesment Opportunities on
The Value Relevance of Short Term and Long Term Descretionary
Model”. International Research Journal of Finance and Economics. ISSN
1450‐2887 Issue 59.