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References
- Abdullah, S.N. and Mohd Nasir, N. 2004.“Accrual management and the independence of the board of directors and audit committees”, IIUM Journal of Economics and Management, Vol. 12 No.1, pp. 49-80.
- Abdul-Rahman, R. and Mohamed Ali, F.H. 2006. “Board, audit committee, culture and earnings management: Malaysian evidence”, Managerial Auditing Journal, Vol. 21 No. 7, pp. 783-804.
- Achmad ,Tarmidzi., 2008. “Concentrated Family Ownership Structures Weakening Corporate Governance : A Developing Country Story The Case of Indonesian Companies.”Jurnal Maksi, Vol.8, No 2, Hal. 118-134.
- Aji, Dhamar Y., dan Mita, Aria F., 2010. “Pengaruh Profitabilitas, resiko Keuangan, Nilai Perusahaan, dan Struktur Kepemilikan Terhadap Praktek Perataan Laba : Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI”, Simposium Nasional Akuntansi XIII. Purwokerto.
- Anderson, Kirsten L., Daniel N Deli and Stuart L Gillan. 2003. “Boards Of Directors, Audit Committee, and The Information Content Of Earnings”. WorkingPaper.September.
- Anderson, R.C., S.A. Mansi, and D.M. Reeb. 2004. Founding Family Ownership and The Agency Cost of Debt. http:/www.ssrn.com.
- Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics 36 (1-3):235-270.
- Beasley, Mark S., 1996. “An Empirical Analysis Of he Relation Between the Board of Director Composition and Financial Statement Fraud”. The AccountingReview, Vol.17. No.4, October, p.443-465.
- Boediono, Gideon SB. 2005. “Kualitas Laba :Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur”, Simposium Nasional Akuntansi VIII. Solo.
- Cespedes, J., et.al.2008. “The Separation of Ownership and Control in East Asian Corporations.”Journal of Business Research, Vol 63, issue 3, pp.248-254
- Chandrarin, G, 2003. “The Impact of Accounting Methods For Transaction Gains (Losses) on The Earnings Response Coefficient : The Indonesian Case”, Jurnal Riset Akuntansi Indonesia. Vol. 6, No 3, September, hal.217-231.
- Cheung, Y.L., Rau, P.R., Stouraitis, A., 2006. Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong. Journal of Financial Economics 82, 341–386.
- Chtourou, SM., Jean Bedard, and Lucie Courteau, 2001, “Corporate Governance and Earnings Management”.Working Paper.Universite Laval, Quebec City, Canada. April.
- Claessens, S., Djankov, S., Lang, L., 2000. “The separation of ownership and control in East Asian Corporations”.Journal of Financial Economics 58, 81–112.
- Claessens, S., Djankov, S., Fan, J., & Lang, L. 2002. Disentangling the incentive and entrenchment effects of large shareholdings.Journal of Finance, 57, 2741-2771.
- Dechow, P., Sloan, R., Sweeney, A., 1995. “Detecting earnings management”.The Accounting Review 70 (April), 193–225.
- Dechow P.M and Dichev I. D. 2002.“The Quality of Accruals and Earnings: The Role of accrual Estimation Errors.”http://papers.ssrn.com/sol3/papers. , diakses tanggal 11 Mei.
- Demzets, Harold and Kenneth Lehn. 1983. The Structure of Corporate Ownership: Causes and Consequences. Journal of Political Economy,Vol.93. No.6. December, p.1155 - 1177
- Dhaliwal, D. S., Salomon G. L., dan Smith, E. D. (1982). The Effect of Owner Versus Management Control on the Choice of Accounting Methods. Journal of Accounting and Economics, Vol.4.hal.41-53
- Darmawati, D. et al., 2004, “Hubungan Corporate Governance dan Kinerja Perusahaan,” Simposium Nasional Akuntansi VII, Denpasar
- Egon Zehnder International. 2000. “ Corporate and the role of the boards of directors”.
- Eisenhardt, Kathleem. M. 1989. “Agency Theory: An Assesment and Review”. Academy of management Review, 14, hal 57-74
- Fama E.F and Jensen M.C.,1983.“Separation Ownership And Control”. Journal of Law and Economics.Vol. 26, No 2 pp. 301-325.
- Fan, J.P.H and Wong, T.J., 2002.“Corporate Ownership Structure and The Informativeness of accounting Earnings in East Asia”.Journal of accounting and Economics.Vol. 33, pp. 401-425.
- Febrianto R dan Suwardjono. 2004. “The effect Of Ownership Concentration To Earning Quality “, Sosiosains, 17 (4).
- Febrianto R., Widiastuti E., 2006. “Tiga Angka Laba Akuntansi : Mana yang Lebih Bermakna bagi Investor?” Jurnal Riset Akuntansi Indonesia, Vol 9, Hal. 200-215
- Financial Accounting Standards Boards. 1980. “Statement of Financial Accounting Concepts Nomor 2: Qualitative Characteristics of Accounting Information.” Stanford, Connecticut. Mei.
- Francis, J., LaFond, R., Olsson, P., Schipper, K., 2005. “The Market Pricing of Accruals Quality”.Journal of Accounting and Economics 39, 295–327.
- Gabrielsen, G., Gramlich J., and Plenborg, T. (2002).“Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting”, Journal of Business Finance and Accounting, 29(7&8), 967–988.
- Ghozali, Imam. 2005. Analisis Multivariate Lanjutan dengan Program SPSS. Semarang : BP Undip
- Gujarati, Damodar. 2003. Basic Econometrics. Fourth Edition. New York: MC. Graw-Hill Inc. Jakarta: Erlangga.
- Hendriksen, E.S. and Van Breda, M. 2001. Teori Akunting. Batam.Interaksara.
- Ikatan Akuntan Indonesia. 2012. “Standar Akuntansi Keuangan.” Jakarta: Salemba Empat.
- Indriantoro, N. dan Supomo, B. 1999.“Metodologi Penelitian Akuntansi dan Manajemen”. BPFE, Yogyakarta.
- Imaniar, Oktaviana. 2011. Pengaruh Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, dan Kualitas Auditor terhadap Harga Saham (Studi pada Perushaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode Agustus 2008 hingga Januari 2009). Skripsi, Jurusan Akuntansi FE Universitas Negeri Malang
- Jaggi, B., S. Leung, dan F. Gul.2009. “Family Control, Board Independence ang Earning Management : Evidence based on Hong Kong Firms”, J. Acccount. Public Policy, doi : 10.1016/j.jaccpubpol.06.002.
- Jensen, M.C dan Meckling W.H. 1976.“Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics, Vol 3, Issue.4, pp.305-360.
- Jensen, M.C., 1993. “The Modern Industrial revolution, Exit, and the Failure of Internal Control System”. Journal of Finance, Vol. 48. July, p.831-880.
- Kieso D.E, Weygandt, J.J.,dan Warfield T.D. 2008. Intermediate Accounting.12 ed. Jakarta :Penerbit Erlangga.
- Klein, April. 2002. “Audit Committee, Board Of Director Characteristics and Earnings Management”. Journal of Accounting and Economics, Vol.33.No.3.August, p.375-400.
- Komite Nasional Kebijakan Governance (KNKG).2006.Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
- Komite Nasional Kebijakan Governance (KNKG).2008.Pedoman Umum Good Corporate Governance Indonesia.Jakarta.
- Kothari, S., Leone, A., Wasley, C., 2005.Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39.
- La Porta, R., Lopez-de-Silanes, F., Schleifer, A., & Vishny, R. 1999. Corporate ownership around the world.Journal ofFinance, 54, 471-517
- La Porta, R., Lopez-de-Silanes, F.L., Shleifer, A., Vishny, R.W., 2002. Investor protection and corporate valuation. Journal of Finance 57 (3), 1147–1170.
- Leuz, C., D. Nanda, and P. Wysocki. 2003. Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics 69 505-527.
- Midiastuty, P.P dan Mahfoedz M. 2003.“Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.Seminar NasionalAkuntansi VI.Hal.176-199. Surabaya.
- Morck, R. A. Shleifer and R.W. Vishny. 1989. Alternative Mechanism for Corporate Control. American Economics Review. Vol.79. p.842-852
- Pae, Jinhan. 1999. “Earnings Management and Its Impact on the Information Content of Earnings and the Properties of Analysts Forecasts.” Thesis. Published. UMI.
- Peasnell, K., Pope, P., Young, S., 2000.Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. The British Accounting Review 32 (4), 415–445.
- Peasnell, K.V, P.F. Pope., and S.Young. 2001. “Managerial Equity Ownership and The Demand for Outside Directors”. Working Paper.October.
- Rachamawati, Andri dan Hanung Triatmoko, 2007.Analisis Faktor-faktor yangMempengaruhi Kualitas Laba dan Nilai Perusahaan.Simposium Nasional Akuntansi IX, Makasar.
- Rezaee, Z. 2007. Corporate Governance Post-Sarbanes Oxley.John Wiley & Sons, Inc.
- Sankar, Mandira Roy. 1999. “The Impact of Alternative Forms of Earnings Management on the Returns-Earnings Relation”.Working Papers. January.
- Scott, W.R. 2000. Financial Accounting Theory. 2nd eition. Prentice Hall Canada Inc
- Schipper, K., dan L. Vincent. 2003. Earnings quality. Accounting Horizons 17: 97-110
- Sharma dan Durand. 1981.Identification and Analysis of Moderator Variabeles. Working Paper of University of Michigan
- Shleifer, Andrei. dan Vishny, R.W., 1997. “A Survey of Corporate Governance”.The Journal of Finance. June, Vol. 52 (2), 737-783.
- Siregar, Sylvia Veronica dan Yanivi S Bachtiar. 2004. Good Corporate Governance Information Asymetry and Earnings Management. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2 -3 Desember 2004
- Siregar, Sylvia Veronica, dan Siddharta Utama. 2005. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo tanggal 15 - 16 September 2005
- Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? AccountingReview, 71, 289-315.
- Subramanyam, K. 1996. “The Pricing of Discretionary Accruals”.Journal of Accounting and Economics, Vol.22.No.2.p.249-281.
- Sutojo, S. dan Aldridge, E.J. 2005.Good Corporate Governance Tata Kelola Perusahaan yang Sehat.Damar Mulia Pustaka.
- Teixeira, Alan M. 2002. “Assessing the Impact of a Change in the Level of Manager Discretion on the Informativeness of Earnings”. Working Papers. University of Auckland. September.
- Vafeas, Nikos. 2000. “Board Structure and Informativeness of Earnings” Journal of Accounting and Public Policy, Vol.19. p.139-160.
- Veronica dan Bachtiar. 2004. “Good Corperate Governance, Information, Asymetry and Earning Management”.SNA VII Denpasar.
- Warfield, T. D., Wild, J. J., dan Wild, K. L. (1995).“Manajerial Ownership, Accounting Choice and Informativeness of Earnings”, Journal of Accounting & Ecconomics 20, hal. 61-91
- Widyaningdyah, Agnes Utari. 2001. “Analisis Faktor-Faktor Yang BerpengaruhTerhadap Earnings Management Pada Perusahaan Go Public DiIndonesia”,Jurnal Akuntansi & Keuangan, November Vol. 3 No. 2.
- Wu S. 2005. The first laugh: New study posits evolutionary origins of two types of laughter. http:// www.eurekalert.org/pub_releases/2005-11/uocp-tfl112205.php, October 31th, 2006.
- Xie, Biao., Wallace N. Davidson and Peter J. Dadalt. July. 2003. “Earning Management and Corporate Governance :The Roles Of The Board and The Audit Committee”. Journal of Corporate Finance, Vol.9.p.295-316.
References
Abdullah, S.N. and Mohd Nasir, N. 2004.“Accrual management and the independence of the board of directors and audit committees”, IIUM Journal of Economics and Management, Vol. 12 No.1, pp. 49-80.
Abdul-Rahman, R. and Mohamed Ali, F.H. 2006. “Board, audit committee, culture and earnings management: Malaysian evidence”, Managerial Auditing Journal, Vol. 21 No. 7, pp. 783-804.
Achmad ,Tarmidzi., 2008. “Concentrated Family Ownership Structures Weakening Corporate Governance : A Developing Country Story The Case of Indonesian Companies.”Jurnal Maksi, Vol.8, No 2, Hal. 118-134.
Aji, Dhamar Y., dan Mita, Aria F., 2010. “Pengaruh Profitabilitas, resiko Keuangan, Nilai Perusahaan, dan Struktur Kepemilikan Terhadap Praktek Perataan Laba : Studi Empiris Perusahaan Manufaktur Yang Terdaftar di BEI”, Simposium Nasional Akuntansi XIII. Purwokerto.
Anderson, Kirsten L., Daniel N Deli and Stuart L Gillan. 2003. “Boards Of Directors, Audit Committee, and The Information Content Of Earnings”. WorkingPaper.September.
Anderson, R.C., S.A. Mansi, and D.M. Reeb. 2004. Founding Family Ownership and The Agency Cost of Debt. http:/www.ssrn.com.
Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics 36 (1-3):235-270.
Beasley, Mark S., 1996. “An Empirical Analysis Of he Relation Between the Board of Director Composition and Financial Statement Fraud”. The AccountingReview, Vol.17. No.4, October, p.443-465.
Boediono, Gideon SB. 2005. “Kualitas Laba :Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur”, Simposium Nasional Akuntansi VIII. Solo.
Cespedes, J., et.al.2008. “The Separation of Ownership and Control in East Asian Corporations.”Journal of Business Research, Vol 63, issue 3, pp.248-254
Chandrarin, G, 2003. “The Impact of Accounting Methods For Transaction Gains (Losses) on The Earnings Response Coefficient : The Indonesian Case”, Jurnal Riset Akuntansi Indonesia. Vol. 6, No 3, September, hal.217-231.
Cheung, Y.L., Rau, P.R., Stouraitis, A., 2006. Tunneling, propping, and expropriation: Evidence from connected party transactions in Hong Kong. Journal of Financial Economics 82, 341–386.
Chtourou, SM., Jean Bedard, and Lucie Courteau, 2001, “Corporate Governance and Earnings Management”.Working Paper.Universite Laval, Quebec City, Canada. April.
Claessens, S., Djankov, S., Lang, L., 2000. “The separation of ownership and control in East Asian Corporations”.Journal of Financial Economics 58, 81–112.
Claessens, S., Djankov, S., Fan, J., & Lang, L. 2002. Disentangling the incentive and entrenchment effects of large shareholdings.Journal of Finance, 57, 2741-2771.
Dechow, P., Sloan, R., Sweeney, A., 1995. “Detecting earnings management”.The Accounting Review 70 (April), 193–225.
Dechow P.M and Dichev I. D. 2002.“The Quality of Accruals and Earnings: The Role of accrual Estimation Errors.”http://papers.ssrn.com/sol3/papers. , diakses tanggal 11 Mei.
Demzets, Harold and Kenneth Lehn. 1983. The Structure of Corporate Ownership: Causes and Consequences. Journal of Political Economy,Vol.93. No.6. December, p.1155 - 1177
Dhaliwal, D. S., Salomon G. L., dan Smith, E. D. (1982). The Effect of Owner Versus Management Control on the Choice of Accounting Methods. Journal of Accounting and Economics, Vol.4.hal.41-53
Darmawati, D. et al., 2004, “Hubungan Corporate Governance dan Kinerja Perusahaan,” Simposium Nasional Akuntansi VII, Denpasar
Egon Zehnder International. 2000. “ Corporate and the role of the boards of directors”.
Eisenhardt, Kathleem. M. 1989. “Agency Theory: An Assesment and Review”. Academy of management Review, 14, hal 57-74
Fama E.F and Jensen M.C.,1983.“Separation Ownership And Control”. Journal of Law and Economics.Vol. 26, No 2 pp. 301-325.
Fan, J.P.H and Wong, T.J., 2002.“Corporate Ownership Structure and The Informativeness of accounting Earnings in East Asia”.Journal of accounting and Economics.Vol. 33, pp. 401-425.
Febrianto R dan Suwardjono. 2004. “The effect Of Ownership Concentration To Earning Quality “, Sosiosains, 17 (4).
Febrianto R., Widiastuti E., 2006. “Tiga Angka Laba Akuntansi : Mana yang Lebih Bermakna bagi Investor?” Jurnal Riset Akuntansi Indonesia, Vol 9, Hal. 200-215
Financial Accounting Standards Boards. 1980. “Statement of Financial Accounting Concepts Nomor 2: Qualitative Characteristics of Accounting Information.” Stanford, Connecticut. Mei.
Francis, J., LaFond, R., Olsson, P., Schipper, K., 2005. “The Market Pricing of Accruals Quality”.Journal of Accounting and Economics 39, 295–327.
Gabrielsen, G., Gramlich J., and Plenborg, T. (2002).“Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting”, Journal of Business Finance and Accounting, 29(7&8), 967–988.
Ghozali, Imam. 2005. Analisis Multivariate Lanjutan dengan Program SPSS. Semarang : BP Undip
Gujarati, Damodar. 2003. Basic Econometrics. Fourth Edition. New York: MC. Graw-Hill Inc. Jakarta: Erlangga.
Hendriksen, E.S. and Van Breda, M. 2001. Teori Akunting. Batam.Interaksara.
Ikatan Akuntan Indonesia. 2012. “Standar Akuntansi Keuangan.” Jakarta: Salemba Empat.
Indriantoro, N. dan Supomo, B. 1999.“Metodologi Penelitian Akuntansi dan Manajemen”. BPFE, Yogyakarta.
Imaniar, Oktaviana. 2011. Pengaruh Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, dan Kualitas Auditor terhadap Harga Saham (Studi pada Perushaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode Agustus 2008 hingga Januari 2009). Skripsi, Jurusan Akuntansi FE Universitas Negeri Malang
Jaggi, B., S. Leung, dan F. Gul.2009. “Family Control, Board Independence ang Earning Management : Evidence based on Hong Kong Firms”, J. Acccount. Public Policy, doi : 10.1016/j.jaccpubpol.06.002.
Jensen, M.C dan Meckling W.H. 1976.“Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure”. Journal of Financial Economics, Vol 3, Issue.4, pp.305-360.
Jensen, M.C., 1993. “The Modern Industrial revolution, Exit, and the Failure of Internal Control System”. Journal of Finance, Vol. 48. July, p.831-880.
Kieso D.E, Weygandt, J.J.,dan Warfield T.D. 2008. Intermediate Accounting.12 ed. Jakarta :Penerbit Erlangga.
Klein, April. 2002. “Audit Committee, Board Of Director Characteristics and Earnings Management”. Journal of Accounting and Economics, Vol.33.No.3.August, p.375-400.
Komite Nasional Kebijakan Governance (KNKG).2006.Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Komite Nasional Kebijakan Governance (KNKG).2008.Pedoman Umum Good Corporate Governance Indonesia.Jakarta.
Kothari, S., Leone, A., Wasley, C., 2005.Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39.
La Porta, R., Lopez-de-Silanes, F., Schleifer, A., & Vishny, R. 1999. Corporate ownership around the world.Journal ofFinance, 54, 471-517
La Porta, R., Lopez-de-Silanes, F.L., Shleifer, A., Vishny, R.W., 2002. Investor protection and corporate valuation. Journal of Finance 57 (3), 1147–1170.
Leuz, C., D. Nanda, and P. Wysocki. 2003. Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics 69 505-527.
Midiastuty, P.P dan Mahfoedz M. 2003.“Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba”.Seminar NasionalAkuntansi VI.Hal.176-199. Surabaya.
Morck, R. A. Shleifer and R.W. Vishny. 1989. Alternative Mechanism for Corporate Control. American Economics Review. Vol.79. p.842-852
Pae, Jinhan. 1999. “Earnings Management and Its Impact on the Information Content of Earnings and the Properties of Analysts Forecasts.” Thesis. Published. UMI.
Peasnell, K., Pope, P., Young, S., 2000.Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. The British Accounting Review 32 (4), 415–445.
Peasnell, K.V, P.F. Pope., and S.Young. 2001. “Managerial Equity Ownership and The Demand for Outside Directors”. Working Paper.October.
Rachamawati, Andri dan Hanung Triatmoko, 2007.Analisis Faktor-faktor yangMempengaruhi Kualitas Laba dan Nilai Perusahaan.Simposium Nasional Akuntansi IX, Makasar.
Rezaee, Z. 2007. Corporate Governance Post-Sarbanes Oxley.John Wiley & Sons, Inc.
Sankar, Mandira Roy. 1999. “The Impact of Alternative Forms of Earnings Management on the Returns-Earnings Relation”.Working Papers. January.
Scott, W.R. 2000. Financial Accounting Theory. 2nd eition. Prentice Hall Canada Inc
Schipper, K., dan L. Vincent. 2003. Earnings quality. Accounting Horizons 17: 97-110
Sharma dan Durand. 1981.Identification and Analysis of Moderator Variabeles. Working Paper of University of Michigan
Shleifer, Andrei. dan Vishny, R.W., 1997. “A Survey of Corporate Governance”.The Journal of Finance. June, Vol. 52 (2), 737-783.
Siregar, Sylvia Veronica dan Yanivi S Bachtiar. 2004. Good Corporate Governance Information Asymetry and Earnings Management. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2 -3 Desember 2004
Siregar, Sylvia Veronica, dan Siddharta Utama. 2005. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo tanggal 15 - 16 September 2005
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? AccountingReview, 71, 289-315.
Subramanyam, K. 1996. “The Pricing of Discretionary Accruals”.Journal of Accounting and Economics, Vol.22.No.2.p.249-281.
Sutojo, S. dan Aldridge, E.J. 2005.Good Corporate Governance Tata Kelola Perusahaan yang Sehat.Damar Mulia Pustaka.
Teixeira, Alan M. 2002. “Assessing the Impact of a Change in the Level of Manager Discretion on the Informativeness of Earnings”. Working Papers. University of Auckland. September.
Vafeas, Nikos. 2000. “Board Structure and Informativeness of Earnings” Journal of Accounting and Public Policy, Vol.19. p.139-160.
Veronica dan Bachtiar. 2004. “Good Corperate Governance, Information, Asymetry and Earning Management”.SNA VII Denpasar.
Warfield, T. D., Wild, J. J., dan Wild, K. L. (1995).“Manajerial Ownership, Accounting Choice and Informativeness of Earnings”, Journal of Accounting & Ecconomics 20, hal. 61-91
Widyaningdyah, Agnes Utari. 2001. “Analisis Faktor-Faktor Yang BerpengaruhTerhadap Earnings Management Pada Perusahaan Go Public DiIndonesia”,Jurnal Akuntansi & Keuangan, November Vol. 3 No. 2.
Wu S. 2005. The first laugh: New study posits evolutionary origins of two types of laughter. http:// www.eurekalert.org/pub_releases/2005-11/uocp-tfl112205.php, October 31th, 2006.
Xie, Biao., Wallace N. Davidson and Peter J. Dadalt. July. 2003. “Earning Management and Corporate Governance :The Roles Of The Board and The Audit Committee”. Journal of Corporate Finance, Vol.9.p.295-316.