Bringham, E.F. & Daves, P.R. 2004, Intermediate Financial Management, Thomson- South Western, United States of America.

Transkripsi

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3 Healy, P.M., dan J.M. Wahlen A Review of the Earning Management Literature and Its Implications for Standard Setting. Accounting Horizons, Vol. 13 No. 4, pp Ikatan Komite Audit Indonesia (IKAI). diakses pada tanggal 23 Desember Iturriaga, F.J.L dan Sanz, J.A.R Ownership Structure, Corporate Value and Firm Investment: A Spanish Firms Simultaneous Equation Analysis. Working Paper Universidad de Valladolid, Jensen, Michael C. dan William H. Meckling Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Vol. 3 No. 4, pp Jones, T.M Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics. Academy of Management Review, 20: Keputusan Ketua BAPEPAM dan LK Nomor : Kep-29/PM/2004 Peraturan Nomor IX.I.5 Keputusan Ketua BAPEPAM dan LK Nomor: Kep-643/BL/2012 Peraturan Nomor IX.I.5 Kholis, Nur Pengaruh Struktur Kepemilikan Terhadap Praktik Earning Management: Kasus Inggris dan Jerman. Thesis, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada. Klein, A Audit Committee, Board of Director, Characteristics on Earning Management. Journal of Accounting and Economics, Vol.33, No.3. August, pp Komite Nasional Kebijakan Good Corporate Governance,

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5 Siregar, S.V dan Utama, S Type of Earning Management and The Effect of Ownership Structure, Firms Size, and Corporate-Governance Practices: Evidance from Indonesia. The International Journal of Accounting 43, pp Subiyantoro, Edi Hubungan antara Kelengkapan Pengungkapan Laporan Keuangan dengan Karakteristik Perusahaan Publik di Indonesia. Tesis S-2. Universitas Gadjah Mada. Sunarto Teori Keagenan dan Managemen Laba. Kajian Akuntansi, Vol. 1 No.1, pp Suripto, Bambang Pengaruh karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela dalam Laporan Tahunan. Tesis S-2. Universitas Gadjah Mada Suwardjono Teori Akutansi Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFE. Swastika, Sukma Analisis Pengaruh Struktur Kepemilikan dan Penerapan Good Corporate Governance Terhadap Nilai Perusahaan Sektor Non- Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun Thesis, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada. Yogyakarta. Ujiyanto, M. Arief dan Agus Pramuka, Bambang Mekanisme Good Corporate Governance, Manajemen Laba, dan Kinerja Keuangan. Simposium Nasional Akuntansi X. Watts, R., dan J.L. Zimmerman, Positive Accounting Theory, Englewood Cliffs, New Jearsey, Prentice-Hall. Inc. Wardani, Dewi Kusuma Hubungan Struktur Kepemilikan dan Proteksi Investor Terhadap Earning Management Serta Konsekuensinya Terhadap 102

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