You are on page 1of 3

ADLN PERPUSTAKAAN UNIVERSITAS AIRLANGGA

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 Unpublished dissertation: Duke University.

46
SKRIPSI

EARNING MANAGEMENT PERUSAHAAN ...

HANIFAH

ADLN PERPUSTAKAAN UNIVERSITAS AIRLANGGA

47

Ikatan Akuntan Indonesia. 2009. Prinsip Standar Akuntansi Keuangan. Jakarta :


Salemba Empat
Veronica, Sylvia dan Bachtiar, Yanivi (2003). Hubungan Antara Manajemen
Laba Dengan Tingkat Pengungkapan Laporan Keuangan. Simposium
Nasional Akuntansi VI.
Jaggi et al., (2009). Earnings Quality: Some Evidence on the Role of Auditor
Tenure and Auditors Industry Expertise. Journal of Accounting and
Economics Forthcoming.
Mohran et al., (2011). An Investigation of the relationship between audit firm size
and earning management in quoted companies in Tehran stock exchange.
Afrcian Journal of Business Management.
Petreski (2006). The Impact of International Accounting Standards on Firms.
Social Science Research Network.
Paananen, Mari (2008). The Development of Accounting Quality of IAS and
IFRS Over Time: The Case of Germany.
Barth et al., (2012). Are IFRS-based and US GAAP-based Accounting Amounts
Comparable?. Social Science Research Network.
Hendrikson, Eldon (2005). Accounting Theory. The United States of America
Suwito, Edy (2005). analisis pengaruh karakteristik perusahaan terhadap
tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di
bursa efek jakarta. Solo : Simposium Nasional Akuntansi VIII
Anshori, Muslich dan Iswati, Sri. 2009. Buku Ajar Metodologi Penelitian
Kuantitatif. Surabaya: Airlangga University Press.
Tendeloo, Brenda. and Vanstraelen, Ann. 2005. Earning Management under
German GAAP versus IFRS. Netherlands: European Accounting Review
Vol. 14 No.1, 155 180.
Bursa Efek Indonesia. 2012. Laporan Keuangan dan Laporan Tahunan Perusahaan
Tercatat. (http://www.idx.co.id/id-id/beranda/perusahaantercatat/laporan
keuangandantahunan.aspx, diakses pada 28 September 2012).
Ghozali, Imam . 2002. Aplikasi Analisis Multivariate Dengan Program SPSS.
Semarang : Badan Penerbit Universitas Diponegoro.

SKRIPSI

EARNING MANAGEMENT PERUSAHAAN ...

HANIFAH

ADLN PERPUSTAKAAN UNIVERSITAS AIRLANGGA

48

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.

SKRIPSI

EARNING MANAGEMENT PERUSAHAAN ...

HANIFAH

You might also like