PENGARUH MANAGEMENT MUTU TERPADU TERHADAP KINERJA

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SIMPOSIUM NASIONAL AKUNTANSI 9 PADANG REFERENCES Ang, J. J. C and J. McConnell. 1982. ”The Administrative Costs of Corporate Bankruptcy: a Note,” The Journal of Finance: 219-226. Bagnoli, M. and S. Watts. 2000. “The Effect of Relative Performance Evaluation on Earnings Management: A Game-Theoretic Approach,” The Journal of Accounting Public Policy 19: 377-397. Beaver, W. H. and McNichols. 1998. “The Characteristics and Valuation of Loss Reserves of Property-Casually Insurance Industry,” Review of Accounting Studies 3: 73-93. Beneish, M. D. 1997. “Detecting GAAP Violation: Implications for Assessing Earnings Management Among Firms with Extreme Financial Performance,” Journal of Accounting and Public Policy 16 (3): 271-309. Burgstahler, D. and I. Dichev. 1997. “Earnings Management to Avoid Earnings Increases and Losses,” Journal of Accounting and Economics 24 (1): 99-126. Beattie, V., S. Brown, D. Ewer, B. John, S. Manson, D. Thomas, and M. Tuner. 1994. “Extraordinary Item and Income Smoothing, a Positive Accounting Approach”. Journal of Business Finance and Accounting 21: 791-811. Belkoui, A R. 1993. Accounting Theory, Cambridge: UI Press. Boediono, G S. B. 2005. ”Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisa Jalur,” Simposium Nasional Akuntansi VIII, Universitas Sebelas Maret, Surakarta. Cho, L.Y. and K. Jung. 1991. “Earnings Response Coefficients: A Synthesis of Theory and Empirical Evidence,” Journal of Accounting Literature 10: 85- 116. Copeland, R. M., dan Licastro, R. D. 1968. “A Note On Income Smoothing,“ The Accounting Review, July: 540-545. Collins, W. A., W. S. Hoopwood, and J. C. Mackeown. 1984. “The Predictability of Interim Earnings over Alternative Quarters,” Journal of Accounting Research 22 (2): 467-479. Crutchley, C E. and R S. Hansen. 1989. “A Test of the Agency Theory of Managerial Ownership, Corporate Leverage, and Corporate Dividends,” Financial Management, Winter: 36-46. Padang, 23-26 Agustus 2006 K-INT 05 20
SIMPOSIUM NASIONAL AKUNTANSI 9 PADANG Dechow, P. M. and R. G. Sloan. 1991. “Executive Incentives and the Horizon Problem: An Empirical Investigation,” Journal of Accounting and Economics 14: 51-89. --------, and A. P. Sweeney. 1995. “Detecting Earnings Management,” The Accounting Review 70 (2): 193-225. -------- and D. J. Skinner. 2000. “Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators,” Accounting Horizons, Americans Accounting Association 14 (2): 235-250. DeAngelo, L. 1986. ”Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyout of Public Stockholders,” The Accounting Review 61: 400-420 Feltham, G A. and J Pea. 2000. “Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response Coefficients,” Journal of Accounting, Auditing & Finance 2: 119-224. Financial Accounting Standards Boards. 1997. Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises, Stanford, Connecticut, November. --------. 1980, Statement of Financial Accounting Concepts No. 2: Qualitative, Stanford, Connecticut Gaver, J. J. and K. M. Gaver. 1993. ”Additional Evidence on the Association between the Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies,” Journal of Accounting and Economics: 125- 160. Gujarati, D. N. 1995. Basic Econometrics, 3 rd Ed., Singapore: McGraw-Hill, Inc. Hair, Jr., J. F; R. E. Anderson; R.L. Tatham; and W. C. Black. 1998. Multivariate Data Analysis with Readings, 5 th Edition, New York, NY: McMillan Publishing Co. Healy, P. M. 1985. “The Effect of Bonus Schemes on Accounting Decisions,” Journal of Accounting and Economics: 85-107. Healy and J. M. Wahlen. 1998. “A Review of the Earnings Management Literature and Its Implication for Standard Setting,” Working Paper. Ikatan Akuntan Indonesia. 2004. Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. and W. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency, and Ownership Structure,” Journal of Financial Economics 3: 305- 360. Padang, 23-26 Agustus 2006 K-INT 05 21
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PENGARUH MANAGEMENT MUTU TERPADU TERHADAP KINERJA

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