Академический Документы
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DAFTAR PUSTAKA
Abdelghany, K.E. (2005). Measuring The Quality of Earnings, Managerial Auditing Journal,
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Beasley, Mark S. (1996). An Empirical Analysis of The Relation Between The Board of
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Chtourou, S.M., Bedard, J. dan Courteau, L. (2001). Corporate Governance and Earning
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Dewi, Anak Agung Ayu Ratna. (2003). Pengaruh Konservatisma Laporan Keuangan Terhadap
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Gideon S.B. Boediono. (2005). Kualitas Laba: Studi Pengaruh Mekanisme Corporate
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Givoly, D. dan Hayn, C. (2002). Rising Conservatism: Implication for Financial Analysis,
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Guna, W.I. dan Herawaty, Arleen. (2010). Pengaruh Mekanisme Good Corporate Governance,
Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba,
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Gul, F.A., Fung, S.Y.K. dan Jaggi, B. (2009). Earning Quality: Some Evidence on The Role of
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its Implication for Standard Setting, Accounting Horizon (December), hal: 365-383.
Herawaty, Vinola. (2008). Peran Praktek Corporate Governance sebagai Moderating Variable
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123
Iqbal, Syaiful dan Fachriyah, Nurul. (2008). Corporate Governance sebagai Alat Pereda
Praktik Manajemen Laba, Jurnal Perbanas, Vol. 12 No. 3.
Irfan, Ali. (2002). Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agensi,
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Juniarti, J. dan Sentosa, A.A. (2009). Pengaruh Good Corporate Governance, Voluntary
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Krishnan, Gopal V. dan Visuanathan, G. (2006). Does SOX Definition of Accounting Expert
Matter? The Assocation Between Audit Committe Directors Expertise and
Conservatism, Working Paper, George Manson University.
LaFond, Ryan dan Roychowdhury, Sugata. (2007). Managerial Ownership and Accounting
Conservatism, Working Paper, Massachusetts Institute of Technology.
Lara, J.M.G., Osma, B.G. dan Mora, A. (2004). The Effect of Earnings Management on The
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Earnings Quality, Managerial Auditing Journal, 21(9): 921-933.
Mayangsari, Sekar dan Wilopo. (2001). Konservatisme Akuntansi, Value Relevance dan
Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996), Prosiding
Simposium Nasional Akuntansi IV.
124
Mayangsari, Sekar. (2003). Analisis Pengaruh Independensi, Kualitas Audit, serta Mekanisme
Corporate Governance terhadap Intergritas Laporan Keuangan, Simposium Nasional
Akuntansi VI, Surabaya, hal: 1225-1267.
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Midiastuti, Pratana Puspa dan Mahfoedz, Masud. (2003). Analisis Hubungan Mekanisme
Corporate Governance dan Indikasi Manajemen Laba, Simposium Nasional Akuntansi
VI, IAI.
Murhadi, W.R. (2009). Studi Pengaruh Good Corporate Governance Terhadap Praktik Earning
Management pada Perusahaan Terdaftar di PT Bursa Efek Indonesia, Jurnal
Manajemen dan Kewirausahaan, 11(1): 1-10.
Nasser, E.M. (2008). Pengaruh Struktur Kepemilikan dan Dewan Komisaris Independen
Terhadap Nilai Perusahaan dengan Manajemen Laba dan Kebijakan Hutang Sebagai
Variabel Intervening, Media Riset Akuntansi, Auditing dan Informasi, 8(1): 1-27.
Palestin, Halima Shatila. (2010). Analisis Pengaruh Struktur Kepemilikan, Praktik Corporate
Governance dan Kompensasi Bonus Terhadap Manajemen Laba, Jurnal Bisnis dan
Akuntansi.
Peasnell, K.V., Pope, P.F. dan Young, S. (2001). Board Monitoring and Earnings Management:
Do Outside Directors Influence Abnormal Accruals, Accounting and Business
Research, 30: 41-63.
Penman, Stephen H. dan Zhang, Xiaou-Jun. (2002). Accounting Conservatism The Quality of
Earnings and Stock Return, The Accounting Review, 77(2).
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Prentice Hall Canada, Inc.
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52(2): 737-783.
125
Siregar, S.V. dan Utama, S. (2008). Type of Earnings Management and The Effect of
Ownership Structure, Firm Size, and Corporate-Governance Practices: Evidence from
Indonesia, The International Journal of Accounting 43, hal: 1-27.
Sudarmadji, A.M. (2007). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Tipe
Kepemilikan Perusahaan terhadap Luas Voluntary Disclosure Laporang Keuangan
Tahunan, Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil), Vol. 2.
Sulistyanto, H.S. (2008). Manajamen Laba: Teori dan Model Empiris. Jakarta: PT Gramedia
Widiasarana Indonesia.
Suranta, Eddy dan Merdistusi, Pratana Puspa. (2004). Income Smoothing, TobinsQ, Agency
Problems dan Kinerja Perusahaan, Simposium Nasional Akuntansi VII, Denpasar.
Sutojo, Siswanto dan Aldridge, E. J. (2008). Good Governance Governance: Tata Kelola
Perusahaan yang Sehat, Jakarta: Damar Mulia Pustaka.
Teoh, Siew Hong dan Wong, T.J. (1993). Perceived Auditor Quality and The Earnings
Response Coefficient, The Accounting Review, hal: 346-366.
Tjager, I.N., Alijoyo, F.A., Djemat, H.R., dan Soembodo, B. (2005). Corporate Governance.
Jakarta : Prenhalindo.
Turnbull, Shann. (1997). Corporate Governance: Its Scope, Concerns and Theories, Corporate
Governance An International Review, 5(4): 180-205.
Ujiyantho, M.A. dan Pramuka, B.A. (2007). Mekanisme Corporate Governance, Manajemen
Laba dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur),
Jurnal Simposium Nasional Akuntansi X. Makassar.
126
Wang, R.Z., Hogartaigh, C.O. dan van Zijil, T. (2009). Measures of Accounting Conservatism:
A Construct Validity Perspective, Journal of Accounting Literature, 28: 165-203.
Watts, R.L. (2003a). Conservatism in Accounting Part II: Evidence and Research
Opportunities, Working Paper, University of Rochester.
Watts, Ross L. dan Zimmerman, Jerold L. (1986). Positive Accounting Theory, USA: Prentice
Hall International, Inc.
Watts, Ross L. (2002). What We Know About Accounting Conservatism, Working Paper.
Wedari, Linda Kusumaning. (2004). Analisis Pengaruh Proporsi Dewan Komisaris dan
Keberadaan Komite Audit terhadap Aktivitas Manajemen Laba, Proceeding Simposium
Nasional Akuntansi VII.
Wibowo, Joko. (2002). Implikasi Konservatisme dalam Hubungan Laba-Return dan Faktor-
Faktor yang Mempengaruhinya. Tesis S2. Program Magister Sains. UGM. Jogjakarta.
Widaja, Indra dan Kasenda, Faris. (2008). Pengaruh Kepemilikan Institusional, Aktiva
Berwujud Ukuran Ukuran Perusahaan dan Profitabilitas terhadap Struktur Modal pada
Perusahaan dalam Industri Barang Konsumsi di BEI, Jurnal Manajemen XII, No. 2,
Hal: 139-150.
Xie, B., Davidson, W.N. dan Dadalt, P.J. (2003). Earning Management and Corporate
Governance: The Roles of The Board and The Audit Committee, Journal of Corporate
Finance, 9: 295-316.