DAFTAR PUSTAKA. Atmaja, L.S Who Wants To Be Rational Investor. KPG. Jakarta. Bank Indonesia. Buku Laporan Perekonomian Indonesia Tahun 2008.

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1 DAFTAR PUSTAKA Adiasih, P., dan I.W. Kusuma Manajemen Laba pada Saat Pergantian CEO (DIRUT) di Indonesia (Earnings Management on CEO Turnover in Indonesia). Jurnal Akuntansi dan Keuangan. Vol. 13 (2) : Atmaja, L.S Who Wants To Be Rational Investor. KPG. Jakarta Azzali, S., L.Fornaciari, and T.Mazza The Value Relevance of Earnings Management in Manufacturing Industries Before and During The Financial Crisis. European Journal of Accounting, Finance & Business. Vol. 1(1) : Bank Indonesia. Buku Laporan Perekonomian Indonesia Tahun Bartov, E., F. A. Gul, and J.S.L. Tsui Discretionary accrual models and audit qualifications. Journal of Accounting and Economics. Vol. 30 : Beasly, M.S An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review. Vol. 71 (4) : Berndt, T., and C. Offenhammer Earnings Management in the Financial Crisis 2007/2008. American Accounting Association Annual Meeting. Boediono, G.SB Kualitas Laba: Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII. Brame, R.P.R, Mazerolle, P., Piquero, A Using the Correct Statistical Test for the Equality of Regression Coefficients. Criminology. Vol.3 (4). Cohen, D.A., A.Dey, and T.Z. Lys Real and Accrual-Based Earnings Management in The Pre- and Post-Sarbanes-Oxley Periods. The Accounting Review. Vol. 83 (2) : Cooper, D.R., and P.S. Schindler Metode Riset Bisnis. Terjemahan. McGraw Hill. 64

2 Cornet M.M, A.J. Marcuss., A. Saunders, and H. Tehranian Earnings Management, Corporate Governance, and True Financial Performance. Boston College. Damarsari, D Analisis Faktor-Faktor yang Berpengaruh Terhadap Praktik Manajemen Laba (Earnings Management). Skripsi Akuntansi Tidak Dipublikasikan. Universitas Padjadjaran. Darmawati, D Corporate Governance dan Manajemen Laba: Suatu Studi Empiris. Jurnal Bisnis dan Akuntansi Vol.5 (1). Darmawati, D., dan Khomsiyah Hubungan Corporate Governance dan Kinerja Perusahaan. The Indonesian Institute For Corporate Governance. Dechow, P.M Accounting Earnings and Cash Flow as Measures of Firm Performance The Role of Accounting Accruals. Journal of Accounting & Economics. (18) : Dechow, P.M., R.G Sloan, and A.P. Sweeney Detecting Earnings Management. The Accounting Review. Vol. 77 (2) : Dechow, P.M., R.G Sloan, and A.P. Sweeney Causes and Consequences of Earnings Manipulation: Analysis of Firms Subject to Enforcement Actions by The SEC. Contemporary Accounting Research. Vol. 13 : Dechow, P.M., and D.J. Skinner Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizons Vol. 14 (2) : DeFond, M.L., and Jiambalvo J Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics. Vol. 17 : Dewi, I.H Pengaruh Reputasi Auditor, Leverage, dan Komposisi Dewan Komisaris Terhadap Earnings Management Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode Skripsi Manajemen Tidak Dipublikasikan. Universitas Gadjah Mada. Egon Zehnder International Corporate Governance and the Role of the Board of Directors. Fama, E.F, and Jensen M.C Separation of Ownership and Control. Journal of Law and Economics. Vol. 26 Forum for Corporate Governance in Indonesia Peran Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance. Seri Tata Kelola Perusahaan. Jilid II. Edisi ke-2.

3 Gabrielsen, G., J.D. Gramlich, and T.Plenborg Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non-US Setting. Journal of Business Finance and Accounting. Vol.29 (7) & (8) : Ghozali, I Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Dipenogoro. Gudono Analisis Data Multivariat. BPFE. Yogyakarta. Gujarati, D., and D.C. Porter Dasar-dasar Ekonometrika, Terjemahan. Salemba Empat. Gul, F.A., C.J.P. Chen, and J.S.L. Tsui Discretionary Accounting Accruals, Managers Incentives, and Audit Fee. Contemporary Accounting Research. Vol. 20 (3) : Gumanti, T.A Earnings Management : Suatu Telaah Pustaka. Jurnal Akuntansi & Keuangan. Vol. 2 (2) : Gumanti, T.A Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta. The Indonesian Journal of Accounting Research. Vol. 4 (2). Hartono, J Metode Penelitian Bisnis. Edisi 6. BPFE. Yogyakarta. Healy, P.M The effect of Bonus Schemes of Accounting Decisions. Journal of Accounting and Economics. Vol. 7 : Healy, P.M., and J.M. Wahlen A Review of The Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons. Vol. 13 (4) : Hidrib, A.P Keefektifan Tata Kelola Perusahaan Dalam Mengurangi Dampak Manajemen Laba Terhadap Nilai Perusahaan: Studi Empiris Di BEI. Thesis Magister Akuntansi Tidak Dipublikasikan. Universitas Gadjah Mada. Herawaty. V Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan. Vol. 10 (2) : Jensen, M.C The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems. The Journal of Finance. Vol. 48 (3) :

4 Jensen, M.C., and W.H. Meckling Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol 3 (4) : Jiambalvo, J Discussion of Causes and Consequences of Earnings Manipulation. Contemporary Accounting Research. Vol 13: Johnson, S Corporate Governance in Asian Financial Crisis. Journal of Financial Economics. Vol 58 : Jones, J.J Earnings Management During Import Relief Investigations. Journal of Accounting Research. Vol. 29 (2) : Komite Nasional Kebijakan Governance Pedoman Umum Good Corporate Governance. Kusumawati, A.A.N., dan N. Sasongko Analisis Perbedaan Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan. Vol. 4 (1) : McVay, S.E Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review. Vol. 81 (3) Midiastuty, P.P., dan M. Machfoedz Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. Simposium Nasional Akuntansi 6. Mitton, T A Cross-Firm Analysis of The Impact of Corporate Governance on The East Asian Financial Crisis. Journal of Financial Economics. Vol. 64 : Nai m, A., dan J. Hartono The Effects of Antitrust Investigations on The Management of Earnings: A Further Empirical Test of Political Cost Hypothesis. Jurnal Kelola. Vol. 5 (13). Nasution, M., dan D. Setiawan Pengaruh Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia. Simposium Nasional Akuntansi X. Universitas Hasanuddin. Nurim, Y., dan I.W. Kusuma Penggunaan Variabel Akuntansi Untuk Mendeteksi Adanya Earnings Management. Jurnal Akuntansi dan Manajemen. STIE YKPN.

5 Peasnell, K.V., P.F. Pope, and S. Young Outside Director, Board Effectiveness, and Earnings Management. Lancaster University. SSRN Working Paper Series. Perry, S., and R. Grinaker Earning Expectations and Discretionary Research and Development Spending. Accounting Horizons. Vol. 8 (4) : Perry, S., and T.H. Williams Earnings Management Preceding Management Buyouts Offers. Journal of Accounting and Economics. Vol. 8 (4) : Porter, G Accounting Earnings Announcemnt, Institutional Investors Concentration and Common Stock Returns. Journal of Accounting Research, Vol.30 (1) : Rahman, A., dan Y. Hutagaol Manajemen Laba Melalui Akrual dan Aktivitas Real Pada Penawaran dan Hubungannya Dengan KInerja Jangka Panjang (Studi Empiris Pada BEJ). Jurnal Akuntansi dan Keuangan Indonesia. Vol. 5 (1) : Roychowdhury, S Earnings Management Trough Real Activities Manipulation. Journal of Accounting and Economics. Vol. 42 : Santoso, S Menguasai SPSS 21 di Era Informasi. Elex Media Komputindo. Jakarta Schipper, K. December Commentary on Earnings Management. Accounting Horizons Shleifer, A., and R.W. Vishny Large Shareholders and Corporate Control. The Journal of Political Economy. Vol 94 (31): Shleifer, A., and R.W. Vishny A Survey of Corporate Governance. Journal of Finance. Vol 52 (2): Scott, W.R Financial Accounting Theory. International Edition. Pratince Hall. Short, H., K. Keasy, M. Wright, and A. Hull Corporate Governance From Accountibility to Enterprise. Accounting and Business Research. Vol. 29 (4) : Siagian, D., dan Sugiarto Metode Statistika Untuk Bisnis dan Ekonomi. PT Gramedia Pustaka Utama.

6 Siregar, S.V.N.P, dan U. Siddharta Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). Jurnal Riset Akuntansi Indonesia. Vol. 9 (3) : Subramanyam, K.R, dan J.J. Wild Financial Statement Analysis. 10 th Edition. McGraw Hill. Sulistyanto, S.H Manajemen Laba: Teori dan Model Empiris. Grasindo. Supardi Aplikasi Statistika Dalam Penelitian. Change Publication. Jakarta Surifah Studi tentang Indikasi Unsur Manajemen Laba pada Laporan Keuangan Perusahaan Publik di Indonesia. Jurnal Akuntansi & Auditing Indonesia. Vol. 5 (1). Tangjitprom, N The Role of Corporate Governance in Reducing the Negative Effect og Earnings Management. International Journal of Economics and Finance. Vol. 5 (3). Trihendradi, C Step by Step IBM SPSS 21 : Analisis Data Statistik. Andi Offset. Yogyakarta Ujiyantho, M.A., dan B.A. Pramuka Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan. Simposium Nasional Akuntansi X. Universitas Hasanuddin. Utami, W Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi Pada Perusahaan Publik Sektor Manufaktur). Simposium Nasional Akuntansi VII. Solo Warfield, T.D., J.J. Wild, dan K.L. Wild Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics. Vol. 20 : Wedyastuty, N.T Pengaruh Corporate Governance Terhadap Earnings Management. Tesis Magister Akuntansi Tidak Dipublikasikan. Universitas Gadjah Mada. Widyaningdyah, A.U Analisis Faktor-Faktor yang Berpengaruh Terhadap Eaarnings Management Pada Perusahaan Go Public Di Indonesia. Jurnal Akuntansi & Keuangan. Vol. 3 (2) :

7 Xie, B., W.N Davidson III, and P.J. Dadalt Earnings Management and Corporate Governance: The Role of The Board and The Audit Committee. Journal of Corporate Finance. Vol. 9 : Yermack, D Higher Market Valuation of Companies with Small Board of Directors. Journal of Financial Economics. Vol. 40 : Young, S Systematic Measurement Error in The Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures. Journal of Bussiness Finance and Accounting. 26 (7) & (8) :