PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT (SELAMA DAN SESUDAH KRISIS EKONOMI GLOBAL)
Faris Himadri(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Adiasih, P., dan I.W. Kusuma. 2011. Manajemen Laba pada Saat Pergantian CEO (DIRUT) di Indonesia (Earnings Management on CEO Turnover in Indonesia). Jurnal Akuntansi dan Keuangan. Vol. 13 (2) : 67-79.Azzali, S., L.Fornaciari, and T.Mazza. 2013. The Value Relevance of Earnings Management in Manufacturing Industries Before and During The Financial Crisis. European Journal of Accounting, Finance & Business. Vol. 1(1) : 3-55.Bartov, E., F. A. Gul, and J.S.L. Tsui. 2001. Discretionary accrual models and audit qualifications. Journal of Accounting and Economics. Vol. 30 : 421-452.Beasly, M.S. 1996. An Empirical Analysis of The Relation Between The Board of Director Composition and Financial Statement Fraud. The Accounting Review. Vol. 71 (4) : 443-465.Berndt, T., and C. Offenhammer. 2011. Earnings Management in the Financial Crisis 2007/2008. American Accounting Association Annual Meeting.Boediono, G.SB. 2005. Kualitas Laba: Pengaruh MekanismeCorporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII.Brame, R.P.R, Mazerolle, P., Piquero, A. 1998. Using the Correct Statistical Test for the Equality of Regression Coefficients. Criminology. Vol.3 (4).Cornet M.M, A.J. Marcuss., A. Saunders, and H. Tehranian. 2006. Earnings Management, Corporate Governance, and True Financial Performance. Boston College.Darmawati, D. 2003. Corporate Governance dan Manajemen Laba: Suatu Studi Empiris. Jurnal Bisnis dan Akuntansi Vol.5 (1).Dechow, P.M. 1994. Accounting Earnings and Cash Flow as Measures of Firm Performance The Role of Accounting Accruals. Journal of Accounting & Economics. (18) : 3-42.Dechow, P.M., R.G Sloan, and A.P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review. Vol. 77 (2) : 193-225.Dechow, P.M., R.G Sloan, and A.P. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: Analysis of Firms Subject to Enforcement Actions by The SEC. Contemporary Accounting Research. Vol. 13 : 1-36.Dewi, I.H. 2011. Pengaruh Reputasi Auditor, Leverage, dan Komposisi Dewan Komisaris Terhadap Earnings Management Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2006-2009. Skripsi Manajemen Tidak Dipublikasikan. Universitas Gadjah Mada.Egon Zehnder International. 2000. Corporate Governance and the Role of the Board of Directors.Fama, E.F, and Jensen M.C. 1983. Separation of Ownership and Control. Journal of Law and Economics. Vol. 26Gabrielsen, G., J.D. Gramlich, and T.Plenborg. 1997. Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non-US Setting. Journal of Business Finance and Accounting. Vol.29 (7) & (8) : 967-988.Gujarati, D., and D.C. Porter. 2012. Dasar-dasar Ekonometrika, Terjemahan. Salemba Empat.Gul, F.A., C.J.P. Chen, and J.S.L. Tsui. 2003. Discretionary Accounting Accruals, Managers Incentives, and Audit Fee. Contemporary Accounting Research. Vol. 20 (3) : 441-464.Healy, P.M. 1985. The effect of Bonus Schemes of Accounting Decisions. Journal of Accounting and Economics. Vol. 7 : 85-107.Healy, P.M., and J.M. Wahlen. 1999. A Review of The Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons. Vol. 13 (4) : 365-383.Hidrib, A.P. 2013. 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. 2008. Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan. Vol. 10 (2) : 97-107.Jensen, M.C. 1993. The Modern Industrial Revolution, Exit, and The Failure of Internal Control Systems. The Journal of Finance. Vol. 48 (3) : 831-880.Jensen, M.C., and W.H. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol 3 (4) : 305-360.McVay, S.E. 2006. Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review. Vol. 81 (3) 501-531.Midiastuty, P.P., dan M. Machfoedz. 2003. Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. Simposium Nasional Akuntansi 6.Mitton, T. 2002. A Cross-Firm Analysis of The Impact of Corporate Governance on The East Asian Financial Crisis. Journal of Financial Economics. Vol. 64 : 215-241.Nai’m, A., dan J. Hartono. 1996. 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. 2007. Pengaruh Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia. Simposium Nasional Akuntansi X. Universitas Hasanuddin.Nurim, Y., dan I.W. Kusuma. 2001. Penggunaan Variabel Akuntansi Untuk MendeteksiAdanya Earnings Management. Jurnal Akuntansi dan Manajemen. STIE YKPN.Peasnell, K.V., P.F. Pope, and S. Young. 1998. Outside Director, Board Effectiveness, and Earnings Management. Lancaster University. SSRN Working Paper Series.Perry, S., and R. Grinaker. 1994. Earning Expectations and Discretionary Research and Development Spending. Accounting Horizons. Vol. 8 (4) : 43-51.Porter, G. 1992. Accounting Earnings Announcemnt, Institutional Investors Concentration and Common Stock Returns. Journal of Accounting Research, Vol.30 (1) : 146-155.Roychowdhury, S. 2006. Earnings Management Trough Real Activities Manipulation. Journal of Accounting and Economics. Vol. 42 : 335-370.Shleifer, A., and R.W. Vishny. 1986. Large Shareholders and Corporate Control. The Journal of Political Economy. Vol 94 (31): 461-488.Short, H., K. Keasy, M. Wright, and A. Hull. 1999. Corporate Governance From Accountibility to Enterprise. Accounting and Business Research. Vol. 29Siregar, S.V.N.P, dan U. Siddharta. 2005. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). Jurnal Riset Akuntansi Indonesia. Vol. 9 (3) : 307-326.Sulistyanto, S.H. 2008. Manajemen Laba: Teori dan Model Empiris. Grasindo.Ujiyantho, M.A., dan B.A. Pramuka. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan. Simposium Nasional Akuntansi X. Universitas Hasanuddin.Utami, W. 2005. Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi Pada Perusahaan Publik Sektor Manufaktur). Simposium NasionalWarfield, T.D., J.J. Wild, dan K.L. Wild. 1995. Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics. Vol. 20 : 61-91.Widyaningdyah, A.U. 2001. Analisis Faktor-Faktor yang Berpengaruh Terhadap Eaarnings Management Pada Perusahaan Go Public DiIndonesia. Jurnal Akuntansi & Keuangan. Vol. 3 (2) : 89 – 101Xie, B., W.N Davidson III, and P.J. Dadalt. 2003. Earnings Management and Corporate Governance: The Role of The Board and The Audit Committee. Journal of Corporate Finance. Vol. 9 : 295-316.Yermack, D. 1996. Higher Market Valuation of Companies with Small Board of Directors. Journal of Financial Economics. Vol. 40 : 185-211.
DOI: https://doi.org/10.22146/abis.v1i3.59399
Article Metrics
Abstract views : 352 | views : 566Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500