PENGARUH MANAGEMENT MUTU TERPADU TERHADAP KINERJA
PENGARUH MANAGEMENT MUTU TERPADU TERHADAP KINERJA
PENGARUH MANAGEMENT MUTU TERPADU TERHADAP KINERJA
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SIMPOSIUM NASIONAL AKUNTANSI 9 PADANG<br />
Nelson, M. W., J. A. Elliot, and R. L. Tarpley. 2000. “Where do Companies Attempt<br />
Earnings Management, and When Do Auditors Prevent It?”<br />
http://papers.ssrn.com<br />
Pae, J. 1999. “Earnings Management and Its Impact on the Information Content of<br />
Earnings and the Properties of Analysts Forecasts,” Thesis, Published. UMI.<br />
Parawiyati and Z Baridwan. 1998. “Kemampuan Laba dan Arus Kas dalam<br />
Memprediksi Laba dan Arus Kas Perusahaan Go Publik di Indonesia,” Jurnal<br />
Riset Akuntansi Indonesia 1(2).<br />
Peasnell, K. V, P. F. Pope, and S. Young. 2001. “Board Monitoring and Earnings<br />
Management: Do Outside Directors Influence Abnormal Accruals,”<br />
Accounting and Business Research 30: 41-63.<br />
Richardson, V. J. 1998. “Information Asymmetry and Earnings Management: Some<br />
Evidence,” Working Paper.<br />
Ross, S., R. W. Westerfield, and J. Jaffe. 1999. Corporate Finance, 5 th Edition, Irwin<br />
McGraw-Hill.<br />
Salno, H. N. and Z Baridwan. 1999. “Analisis Perataan Penghasilan (Income<br />
Smoothing): Faktor-faktor Yang Mempengaruhi dan Kaitannya dengan<br />
Kinerja Saham Perusahaan Publik di Indonesia,” Jurnal Riset Akuntansi<br />
Indonesia 3 (1): 17-34.<br />
Sankar, M R. 1999. “The Impact of Alternative Forms of Earnings Management on<br />
the Returns-Earnings Relation,” Working Papers, January.<br />
Schipper, K and Linda V. 2003. “Earnings Quality,” Accounting Horizons, Vol. 17,<br />
Supplement: 97-110.<br />
Scott, W R. 2000. Financial Accounting Theory, 2 nd Edition, Canada: Prentice Hall.<br />
Setiawati, L. 2002. “Manajemen Laba dan IPO di Bursa Efek Jakarta,” Simposium<br />
Nasional Akuntansi V, Universitas Diponegoro, Semarang: 112-124.<br />
Sloan, R. 1996. “Do Stock Prices Fully Reflect Information in Accruals and Cash<br />
Flow about Future Earnings?” The Accounting Review (71): 289-331.<br />
Subramanyam, K. 1996. “The Pricing of Discretionary Accruals,” Journal of<br />
Accounting and Economics, Vol. 22, No. 2: 249-281.<br />
Teixeira, A M., 2002. “Assessing the Impact of a Change in the Level of Manager<br />
Discretion on the Informative ness of Earnings,” Working Papers, University<br />
of Auckland, September.<br />
Thomas, J. and X. Zhang, 2000. “Identifying Unexpected Accruals: A Comparison<br />
of Current Approaches,” Journal of Accounting and Public Policy, Vol. 19:<br />
347-376.<br />
Padang, 23-26 Agustus 2006 K-INT 05<br />
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