Professional Documents
Culture Documents
DAFTAR PUSTAKA
Gamayuni, Rindu Rika. 2009. Perkembangan Standar Akuntansi Keuangan
Indonesia Menuju International Financial Reporting Standards. The
Journal of Accounting and Finance.
Purba, Marisi. 2010. International Financial Report Standard: Konvergensi dan
Kendala Aplikasinya di Indonesia. Jakarta : Graha Ilmu.
Dedhy Sulistiawan, dkk. 2011. Creative Accounting : Mengungkap Manajemen
Laba dan Skandal Akuntansi. Jakarta : Salemba Empat.
Financial Accounting Standard Board.1978. Statement of Financial Accounting
Concept.
Jeanjean et al., (2008). Do accounting standards matter? An exploratory
analysis of earnings management before and after IFRS
adoption. Journal Elvisier.
Latridis, George.2007. Implementation of International Financial Reporting
Standards and The Quality of Financial Statement Information An
Investigation of Earnings Management and Value Relevance. University
of Thessaly, Department of Economics. Greece.
William, Scott, 2009. Financial Accounting Theory. New Jersey Prentice-Hall
International, A Simon & Schuster Company, Upper Saddle, River.
Watts dan Zimmerman (1986). Positive Accounting Theory. Prentice-Hall, Inc.,
Englewood Cliffs, New Jersey.
Boyer, R. and Saillard, Y. (eds).2002. Regulation Theory. London: The State of
The Art, Routledge.
Lev, Baruch (1974). Financial Statement Analysis : A New Approach. PrenticeHall, Inc., Englewood Cliffs, New Jersey.
Roychowdhury, Sugata (2006). Earnings Management Through Real Activities
Manipulation. Forthcoming at the Journal of Accounting and Economics.
Katherine, Gunny.2005. What Are The Consequenses of Real Earning
Management?. Haas School of Business: University of California,
Berkeley CA 94720.
Zang, Amy Y.2007. Evidence on The Tradeoff between Real Manipulation and
Accrual Manipulation. Unpublished dissertation: Duke University.
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Ghozali, Imam dan N. John Castellan, Jr. 2002. Statistik Non-Parametrik: Teori
dan Aplikasi dengan Program SPSS. Semarang: Badan Penerbit
Universitas Diponegoro.
Ghozali, Imam.2011. Aplikasi Analisis Multivariate dengan Program SPSS.
Universitas Diponegoro. Semarang : Badan Penerbit Universitas
Diponegoro
Latridis, George.2011. International Financial Reporting Standards and The
Quality of Financial Statement Information. University of Thessaly
Greece:Journal of Elvisier
Glaum et al., (2011). Earning Smoothing and IFRS Adoption : Total Accruals vs
Specific Accrual Components. Justus Liebig University of Giessen.
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