17.12.2012 Views

hubungan praktik manajemen laba dengan reaksi pasar atas

hubungan praktik manajemen laba dengan reaksi pasar atas

hubungan praktik manajemen laba dengan reaksi pasar atas

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Nasir, M., Arifin dan A. Suzanti. 2002. “Analisa Pengaruh Perataan Laba terhadap<br />

Risiko Pasar Saham dan Return Saham Perusahaan-<br />

Perusahaan Publik di Bursa Efek Jakarta”. Kompak. Mei. pp 139-157<br />

Richardson, V.J. 1998 “Information Asymmetry and Earnings Management : Some<br />

Evidence”. http: // www.ssrn.com.<br />

Ronen, J. Sadan S. 1981. “Smoothing Income Numbers: Objective, Means, and<br />

Implications.” Adison-Wesley. Reading MA.<br />

Salno, Hanna M. 1999. “Analisis Perataan Penghasilan (Income Smoothing) :<br />

Faktor-Faktor yang Mempengaruhi dan Kaitannya <strong>dengan</strong> Kinerja Saham<br />

Perusahaan Publik di Indonesia”. Jurnal Riset Akuntansi Indonesia<br />

Scott, W.R. 1997. Financial Accounting Theory. Prentice Hall Inc. New Jersey.<br />

Sloan, R. 1996. “Do Stock Prices Fully Reflect Information in Accruals and Cash<br />

Flows About Future Earning?”. The Accounting Review. pp 289-315<br />

Schipper, K.1989. Earning Management. Accounting Horizon. Vol 3<br />

Siti Munfiah Hidayati dan Zulaikha. 2003. “Analisis Perilaku Earning Management :<br />

Motivasi Minimalisasi Income Tax”. Simposium Nasional Akuntansi VI<br />

Sopa Sugiarto. 2003. “Perataan Laba dalam Mengantisipasi Laba Masa Depan<br />

Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta”. Simposium<br />

Nasional Akuntansi VI<br />

Subramanyam, K. 1995. “The Pricing of Discretionary Accruals”. Journal of<br />

Accounting and Economics. Vol 22 August-December. pp. 249-281.<br />

Sugiri. 1998. “Earning Management, Teori, Model, dan Bukti Empiris”. Telaah. Hal<br />

1-15<br />

Sweeney, A., 1994. “Debt Covenant Violations and Managers’s Accounting<br />

Responses”. Journal of Accounting and Economics. Vol 17. pp.281-308<br />

Sylvia Veronica N.P.S dan Yanivi S. Bachtiar. 2003. “Hubungan Manajemen Laba<br />

<strong>dengan</strong> Tingkat Pengungkapan Laporan Keuangan”. Simposium Nasional<br />

Akuntansi VI<br />

Trueman, B., and S. Titman. 1988. “An Explanation for Accounting Income<br />

Smoothing”. Journal of Accounting Research. Vol 26. pp 127-139<br />

Watt s, Ross L. and Jerold L. Zimmerman. 1978. “Toward a Positive Theory of the<br />

Determination of Accounting Standards”. The Accounting Review, pp.112-<br />

134<br />

62

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!