Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Propensity Income Smoothing di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
DAFTAR PUSTAKA
Belkaoui, Extraordinary Items and IncomeSmoothing: A Positive Accounting
Approach, Journal of Business Financeand Accounting, 21(6), September,
p. 791-811.,
Bapepam.go.id. 2006. Peraturan BAPEPAM.
Ikatan Akuntan Indonesia. 2010. Standar Akuntansi Keuangan. Jakarta:
PenerbitSalemba Empat.
Dhamar Yudho Aji dan Aria Farah Mita. 2010.Pengaruh profitabilitas, Risiko
Keuangan, Nilai Perusahaan, dan Struktur Kepemilikan terhadap praktek
perataan laba pada Perusahaan Manufaktur yang Terdaftar di BEI.Journal
Symposium Accounting 2010.Purworkerto.
Faizah.2009. “Faktor-Faktor Yang Berpengaruh Terhadap Tindakan Perataan
Laba (Income Smoothing) Pada PerusahaanYang Termasuk Dalam
Jakarta Islamic Index (trll)”.Universitas Islam Negri Sunan Kalijaga.
Yogyakarta.
Healy, Paul M. dan Wahlen James M. 1999. Commentary: A Review of The
Earnings Management Literature and Its Implications
Setting.Accounting Horison. page 365 – 383.
for
Standard
Scott, William R. 2006. Financial Accounting Theory. 4th Ed. United Stated of
America: Prentice Hall.
Silviana. 2009. Analysis of Income Smoothing (Income Smoothing): Factors
Affecting Income Smoothing In Manufacturing Sector and Manufacture of
Basic Chemicals Listed in Stock Exchange Indonesia (2005-2009).
http://www.gunadharma.ac.id. Tanggal 15 Maret 2011.
Wolk, Harry I., Michael.G.Tearney and James L.Dodd. 2004. Accounting Theory:
A Conceptual and Institutional Approach. Fifth Edition. United
Stated
of America: South-Western College Publishing.
Sholihin, Mahfud dan Ainun Na’im. 2004. Ethical Judgment Manajer Terhadap
Praktik Earnings Management. Jurnal Riset Akuntansi Indonesia. Vol.7
No.2, Mei
Tuniredja, Tukiran.2012. “Penelitian Kualitatif”. Bandung: Alfabeta
64
Wijaya, Ismed. 2011.“Pengaruh Profitabilitas, Financial Leveragedan
Pertumbuhan Perusahaan terhadap Propensity Income Smoothing pada
Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia” Fakultas
Ekonomi Universitas Sumatera Utara. Medan.
65
Belkaoui, Extraordinary Items and IncomeSmoothing: A Positive Accounting
Approach, Journal of Business Financeand Accounting, 21(6), September,
p. 791-811.,
Bapepam.go.id. 2006. Peraturan BAPEPAM.
Ikatan Akuntan Indonesia. 2010. Standar Akuntansi Keuangan. Jakarta:
PenerbitSalemba Empat.
Dhamar Yudho Aji dan Aria Farah Mita. 2010.Pengaruh profitabilitas, Risiko
Keuangan, Nilai Perusahaan, dan Struktur Kepemilikan terhadap praktek
perataan laba pada Perusahaan Manufaktur yang Terdaftar di BEI.Journal
Symposium Accounting 2010.Purworkerto.
Faizah.2009. “Faktor-Faktor Yang Berpengaruh Terhadap Tindakan Perataan
Laba (Income Smoothing) Pada PerusahaanYang Termasuk Dalam
Jakarta Islamic Index (trll)”.Universitas Islam Negri Sunan Kalijaga.
Yogyakarta.
Healy, Paul M. dan Wahlen James M. 1999. Commentary: A Review of The
Earnings Management Literature and Its Implications
Setting.Accounting Horison. page 365 – 383.
for
Standard
Scott, William R. 2006. Financial Accounting Theory. 4th Ed. United Stated of
America: Prentice Hall.
Silviana. 2009. Analysis of Income Smoothing (Income Smoothing): Factors
Affecting Income Smoothing In Manufacturing Sector and Manufacture of
Basic Chemicals Listed in Stock Exchange Indonesia (2005-2009).
http://www.gunadharma.ac.id. Tanggal 15 Maret 2011.
Wolk, Harry I., Michael.G.Tearney and James L.Dodd. 2004. Accounting Theory:
A Conceptual and Institutional Approach. Fifth Edition. United
Stated
of America: South-Western College Publishing.
Sholihin, Mahfud dan Ainun Na’im. 2004. Ethical Judgment Manajer Terhadap
Praktik Earnings Management. Jurnal Riset Akuntansi Indonesia. Vol.7
No.2, Mei
Tuniredja, Tukiran.2012. “Penelitian Kualitatif”. Bandung: Alfabeta
64
Wijaya, Ismed. 2011.“Pengaruh Profitabilitas, Financial Leveragedan
Pertumbuhan Perusahaan terhadap Propensity Income Smoothing pada
Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia” Fakultas
Ekonomi Universitas Sumatera Utara. Medan.
65