DAFTAR PUSTAKA. Skripsi Sarjana Fakultas Ekonomi Universitas Indonesia, Jakarta.

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1 DAFTAR PUSTAKA Ardhya Pratiwi Setiowati, Analisis Hubungan antara Kinerja Lingkungan dan Kinerja Keuangan Perusahaan Pertambangan Peserta PROPER. Skripsi Sarjana Fakultas Ekonomi Universitas Indonesia, Jakarta. Baker, H.K. & Powell, G.E. (2005). Understanding financial management : a practical guide. Australia : Blackwell. Beaver, William H The Information Content of Earnings. Journal of Accounting Research. Vol. 6 (supplement) pp Barth, M.E.,W.R Landsman and Lang M.H (2008) International Accounting Standard andaccounting Quality. SSRN diakses pada tanggal 7 Januari Cahyati Implikasi Tindakan Perataan Laba terhadap Pengambilan Keputusan Oleh Investor. Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol. 2 hal Callao S, Jarne JI, Lainez JA (2007). Adoption of IFRS in Spain: Effect on the Comparability and Relevance Of Financial Reporting. Journal of International accounting and Taxation Callao,S & Jarne, JI 2010, Have IFRS Affected Earnings Management in the European Union?, Accounting in Europe,Vol. 7, No. 2, , December. 65

2 Cordazzo, Michela. (2007). The Impact of IAS/IFRS on Accounting Practices: Evidences from Italian Listed Companies. Italy: University of Bozen- Bolzano. Daske, Holger, et al. 2008, Mandatory IFRS Re porting around the World: Early Evidence on the Economic Consequences, Journal of Accounting Research, Vol. 46, No. 5, December. Delvita, Dita Putri, dkk Analisis kinerja perbankan yang mengadopsi International Financial Reporting Standard (IFRS) berdasarkan harga saham, laba per saham dan kapitalisasi pasar. ejournal.gunadarma.ac.id. Dimitrios,et al. (2011) The Impact of IFRS on ratios of Listed and New Listed company of Athens Exchange. International Journal of Business and Social Research. Gamayuni, Rindu Rika Perkembangan Standar Akuntansi Keuangan Indonesia Menuju International Financial Standards. Jurnal Akuntansi dan Keuangan Vol 14 No 2, Juli Hans Kartikahadi, Rosita Uli Sinaga, Merliyana Syamsul, Silvia V, 2012 Akuntansi Keuangan berdasarkan SAK berbasis IFRS, Jakarta:Salemba Empat. Hartono, Jogiyanto. (2005). Metode Peneliitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman Edisi 5. Yogyakarta :BPFE. 66

3 Hendriksen, Eldon S. Breda, Michael F Van Terjemahan oleh Herman Wibowo Teori Accounting. Tanggerang: Interaksara Hung, M., & Subramanyam, K. (2007). Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies, 12(4), Iatridis,George., Dalla, Konstatia.2011,The impact of IFRS implementation on Greek listed companies, journal of Managerial Finance: Emerald. Iatridis, George Emanuel Voluntary IFRS Disclosure: Evidence From Transition from UK GAAP to IFRSs: Emerald. Ikatan Akuntan Indonesia Standar akuntansi keuangan. Jakarta Idx.co.id Iatidris, G., & Rouvolis, S. (2010). The post-adoption effects of the implementation of International Financial Reporting Standards in German. Journal of International Accounting, Auditing, and Taxation, 19 (1), Iaiglobal.com Jensen, Michael C dan Meckling, William H Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 No. 4Pages

4 Jermakowicz, E. K. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, 1, Karthik, Balakrishnan, Li Xi, Yang Holly Mandatory Financial Reporting Environment and Voluantary Disclosure Evidence from Mandatory IFRS Adaption. Listiana, Lisa. Sulilo, Tri Pujadi Faktor Faktor Yang Mempengaruhi Reporting Lag Perusahaan, Jakarta: ISSN. Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting Information Disclosure, and the Cost of Capital. Journal of Accounting Research, 45, Leuz, C., & Verrecchia, R. E. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research, 38, Leuz. C IAS versus US GAAP : Asymetri Information based evidence from Germany market. Journal of Accounting Research Vol. 41 p Murni Ana Situmorang, Transisi Menuju IFRS dan Dampaknya terhadap Laporan Keuangan (Studi Empiris pada Perusahaan yang Listing di BEI). Skripsi Sarjana Fakultas Ekonomi Universitas Diponegoro, Semarang. 68

5 Nuariyanti, Erawati Analisis Komparatif Kinerja Perusahaan Sebelum dan Sesudah Konversi ke IFRS. E-Journal Akuntansi Udayana 6.2. ISSN : Nugrohadi, Yuyetta Implementasi IFRS terhadap kinerja keuangan. Diponegoro Journal of Acconting Vol. 3 p Nurisya, Wardoyo Analisis Perbandingan Kinerja Perbankan yang Mengadopsi Standat Pelaporan Keuangan International. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitektur & Teknil Sipil). ISSN : Pihadi, Toto Praktis Memahami Laporan Keuangan sesuai IFRS dan PSAK. PPM : Jakarta. Qomariah, Ratu Nurul Dampak Konvergensi IFRS terhadap manajemen laba dengan stuktur kepemilikan manajerial sebagai variabel moderating, Semarang: Skripsi Fakultas Ekonomi Universitas Diponegoro. Renders, Annelies and Gaeremynck The Impact Of Legal And Voluntary InvestorProtection On The Early Adoption Of InternationalFinancial Reporting Standards (IFRS). De Economist Vol. 155, No. 1 Hal Schipper, K., Olsson, P., Francis, J., (2006). Earnings Quality. Foundation and Trends in Accounting. Vol. 1, No. 4 (2006)

6 Siregar, Sylvia Veronika Tantangan Konvergensi IFRS-Penarapan Nilai Wajar.Economic Business & Accounting Review Vol. III no.1 April hal Situmorang, Murni Ana Sulfia Transisi Menuju IFRS dan Dampaknya terhadap laporan keuangan. Semarang: Skripsi Fakultas Ekonomi Universitas Diponegoro. Sunarto, 2009, Teori Keagenan dan Manajemen Laba, Kajian Akuntansi, Vol. 1 No. 1, February, pp Tsalavoutas, 2010.Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements. Journal of Applied Accounting Research 11. Tsalavoutas, Ioannis, dan Lisa Evans Transition to IFRS in Greece: Financial Statement Effects and Auditor Size. http// 70