DAFTAR PUSTAKA. and independence on corporate fraud. Managerial Finance 26(26): Committee recommendations, Working paper.

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1 DAFTAR PUSTAKA Abbott, L. J. Park, and S. Parker The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26(26): , S. Parker, and G. Peters Audit committee characteristics and financial misstatement: a study of the efficacy of certain Blue Ribbon Committee recommendations, Working paper. Ardiati, Aloysia Yanti Pengaruh Manajemen Laba terhadap Return Saham pada Perusahaan yang Diaudit oleh KAP Big 5 dan KAP Non Big 5. Jurnal Riset Akuntansi Indonesia Vol. 8, No. 3, hal Arens, Alvin A., Elder, Randal J., &Beasly, Mark S Auditing dan Jasa Assurance Pendekatan Terintegrasi. Edisi Keduabelas. Jakarta: Erlangga. Arens, Alvin A., Elder, Randal J., &Beasly, Mark S Auditing and Assurance Service:An integrated approach. Thirteenth Edition. New Prentice Hall Inc. Beasley, M. S. 1996, An Empirical Analysis of the Ralation Between the Board of Director Composition and Financial Statement Fraud, The Accounting Review, Vol.71, pp and S.E Salterio The Relationship Between Boards Characteristic and Voluntary Improvements in Audit Committee Composition and Experience, Contemporary Accounting Research, Vol. 18, pp

2 Bryan, Daniel. Carol Liu MH dan Tiras SL The Independent and Effective Audit Committees On Earnings Quality. diakses tanggal 19 Desember Carcello, Joseph V Human Capital Challenges Facing the Public Company Auditing Profession.Current Issues in Auditing American Accounting Association,Vol.2,pp.C1-C12 Choi, Jong-Hang. Kyu-An Jeon dan Jong Park The Role of Audit Committees in Decreasing Earnings Management: Korean Evidence. International Journal of Accounting, Auditing, and Performance Evaluation. Vol. 1. No.1. pp Core, J., R. Holthausen, and D. Larcker Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial economics 51(3): Dalton, D. R., C. M. Daily, J. L. Johnson, and A. E. Ellstrand Number of directors and financial performance: A meta-analysis. Academy of Management Journal 42: Dechow, Patricia M. & Richard D. Sloan Detecting earnings management, Accounting Review, Vol. 70 (2), DeZoort, F. T.,D. R. Hermanson,D.S Archambeault and S. Reed Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature, Vol. 21, pp Eisenhardt, K.M Agency Theory: An Assesment and Review. Academic of Management Review, Vol 14. pp

3 Emirzon, Joni Prinsip-Prinsip GCG, Genta Press : Jogjakarta. FCGI(Forum For Corporate Governance In Indonesia) Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan). Jilid II, Edisi 2. FCGI (Forum For Corporate Governance In Indonesia) Tata Kelola Perusahaan (Corporate Governance) The Essence Of Good Corporate Governance: Konsep dan Implementasi Perusahaan Publik dan Korporasi Indonesia. Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication Fitriasari, Debby Pengaruh Aktivitas dan Financial Literacy Komite Audit terhadap Jenis Manajemen Laba. Paper disajikan pada Simposium Nasional Akuntansi, Makasar, Juli Ghosh, Aloke. Marra Antonio and Moon Doocheol Corporate Boards, Auditioned Committes, and Earnings Management: Pre-and Post-SOX Evidence. Journal of Business Finance & Accounting,37 (9) & (10), , November/December 2010, X doi: /j x Ghozali, Imam Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit UNDIP. Haryono Jusup. (2001). Dasar Dasar Akuntansi. Yogyakarta:STIE YKPN Hiro Tugiman Sekilas Komite Audit. Bandung: PT Eresco Anggota IKAPI.

4 Hiro Tugiman Audit Internal. Yayasan Pendidikan & Pelatihan Audit dan Manajemen. Ikatan Akuntan Indonesia Standar Akuntansi Keuangan. Jakarta: Salemba Empat. Indriantoro,Nur dan Bambang Supomo Metode Penelitian Bisnis. Yogyakarta: BPFE Jensen,M.C. dan Meckling, W.H Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, Vol 3. pp Jensen,M.C The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems, Journal of Finance, Vol. 48, pp Jones, J. J Earnings management during impact relief investigations. Journal of Accounting Research 29: Khomsiyah, Azzam Jasin dan Muammar Aditya Karakteristik Komite Audit dan Pengungkapan Info. Konferensi Nasional Akuntansi: Peran Akuntan dalam Membangun Good Corporate Governance. h Klien, A., 2002, Audit Committee, Board of Director Caracteristics and Earnings Management, Journal Accounting and Economics (33), hal Komite Nasional Kebijakan Governance Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance Pedoman Umum Good Corporate Governance Indonesia. diakses tanggal 19 Desember 2008.

5 Lennox, C.S., Going Concern Opinion in Failing Companies: Auditor Dependence and Opinion Shopping., Economic Dep., University of Bristol, Li. Jing, Pike, R. dan Haniffa, R Intellectual Capital Disclosure and Corporate Governance Structure in UK Firms. Accounting and Business Research, 38 (2), Menon, K., and J. Williams The use of audit committees for monitoring. Journal of Accounting and Public Policy 13(2): Meutia, Inten Pengaruh Independensi Auditor Terhadap Manajemen Laba untuk KAP Big 5 dan Non Big 5. Jurnal Riset Akuntansi Indonesia Vol. 7, No. 3, hal Sanjaya, I Putu Sugiartha Auditor Eksternal, dan Manajemen Laba. Jurnal Riset Akuntansi Indonesia, Vol. 11 No. 1, Januari, 2008, hal: Scott, William R Financial Accounting Theory. Second edition. Canada: Prentice Hall Scott, William R Financial Accounting Theory, Third Edition. Canada: Prentice Hall Setiawati, Lilis, dan Ainun Na'im Manajemen Laba. Jurnal Ekonomi dan Bisnis Indonesia. Vol. 15. No. 4. pp Sugiyono Memahami Penelitian Kualitatif. Bandung: ALFABET. Sulistyanto, H. Sri Manajemen Laba, Teori dan Model Empiris. Jakarta: Grasindo.

6 Teoh, Siew Hong dan T.J. Wong., Percieved Auditor Quality and The Earnings Response Coefficient., The Accounting Review, 1993, pp Turner, L.E Quality, Transparency, Accountability,Speech to the Financial Executives Institue-AICPA s Benchmarking the Quality of Earnings Conference (New York, NY, April 26) Veronica, S., dan Utama, S Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek corporate Governance terhadap Earning Management. Simposium Nasional Akuntansi VIII, Solo, September Watts, R. L. & Zimmerman, J.L Positive Accounting Theory. Prentice Hall., New Jersey. Xie, Biao dan Wallace N Davidson III dan Peter 1 Dadalt Earnings Management and Corporate Governance: The Role of Board and the Audit Committee." Journal of Corporate Finance Yang, J. S. and J. Krishnan Audit Committees and Quarterly Earnings Management, International Journal of Auditing, Vol. 9, pp Zhou, Jian dan Ken Y. Chen Audit Committee, Board Characteristics and Earning Management by Commercial Banks Melalui A.pdf[24Januari2011]