77
DAFTAR PUSTAKA
Adityaputra, Stephanus Andi. 2012. Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)“, Jurnal Program Magister Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Semarang, (Agustus 2012), Volume 1, No. 4. Almilia, Luciana Spica dan Kristijadi. 2003. “Analisis Rasio Keuangan untuk Memprediksi Kondisi Kesulitan Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta”, JAAI, (Desember 2003), Vol.7, No.2:hal.183-210. Almilia, Luciana Spica. 2004. “Analisis Faktor-faktor yang Mempengaruhi Kondisi Kesulitan keuangan Suatu Perusahaan yang Terdaftar di Bursa Efek Jakarta” Jurnal Riset Akuntansi Indonesia, (Januari 2003), Vol.7, No.1: hal.1-22. Almilia, Luciana Spica. 2006.”Prediksi Kondisi Kesulitan Keuangan Perusahaan Go-Publik dengan Menggunakan Analisis Multinomial Logit.“ Jurnal Ekonomi dan Bisnis STIE Perbanas Surabaya, (Maret 2006), Vol XII, No.1 Altman, Edward I. dan Edith Hotchkiss. 2006. Corporate Financial Distress and Bankcruptcy. Third Edition. U.S.A : John Wiley & Sons, Inc. Ang, Robbert, 1997, Buku Pintar Pasar Modal Indonesia (The Intelligent Guide to Indonesian Capital Market). First Edition, Jakarta :Mediasoft Indonesia,. Angelia, Selvi. 2010. “Pengaruh Mekanisme Corporate Governance terhadap Kondisi Kesehatan Keuangan Perusahaan” Skripsi. Program Sarjana Ekonomi Akuntansi Universitas Katolik Soegijapranata. Ardilla, Baiq Diar. 2012. “Analisis Prediksi Kebangkrutan Perusahaan dengan Metode Altman Z-score” Manajemen Bisnis Telekomunikasi dan Informatika, Institut Manajemen Telkom. Basuni, A. 2003. “Analisis Faktor-faktor yang Mempengaruhi Tingkat Kesehatan Usaha pada Perusahaan Daerah Air Minum” Tesis. Program Pasca Sarjana Magister Manajemen Universitas Diponegoro. Boediono. 2005. “Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur”, Simposium Nasional Akuntansi, SNA VIII, 15-16
78
September 2005. Butar-butar, Sansaloni. 2005. Modul Pelatihan SPSS. Semarang. Brahmana, Rayenda K.. 2006. “ Identifying Financial Distress Condition in Indonesia Manufacture Industry”, Birmingham Business School University of Birmingham UK. Brigham, Eugene F. dan Daves, Phillip R. 2002. Intermediate Financial Accounting, 7th edition, Thomson Learning, USA. Chan, John K. W., Tam, C.M. dan Cheung, R. 2005. “Monitoring financial health of contractors at the aftermath of the Asian economic turmoil: a case study in Hong Kong”, Construction Management and Economics, (Juni 2005), Vol.2: hal.451-458 Chen, Renhao dan Wong, Kie Ann. 2004. “The Determinants of Financial Health of Asian Insurance Companies”. The Journal of Risk and Insurance, Vol.71, No.3: hal. 469-499. Claessens, S. Djankov, S. Klapper, L. 1999. “Resolution of Corporate Distress in East Asia”. World Bank Policy Research Working Paper. June, 1-33. Djumahir. 2007. “Pengaruh Variabel-variabel Mikro Variabel-variabel Makro terhadap Kesulitan keuangan pada Perusahaan Industri Food And Beverages yang terdaftar di Bursa Efek Jakarta.” Fakultas Ekonomi Universitas Brawijaya Malang, Jl. MT Haryono Malang. Dun dan Bradstreet Inc. 2002. “Business Failure Recod”, updated annually, New York. Fachrudin, Khaira Amalia. 2008. Kesulitan Keuangan Perusahaan dan Personal, Edisi Pertama, Medan: USU Press Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS Edisi Ketiga. Semarang. Badan Penerbit Universitas Diponegoro. Griffin, J.M. dan Lemmon, M.L. 2000. “Does Book-to-Market Equity Proxy for Distress Risk or Overreaction?” Hanafi, Mahmud M. dan Abdul Halim. 2001. Analisis Laporan Keuangan. Yogyakarta : UPP. AMP YKPN Hermawan, Ongky. 2007. “Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Periode 2005-2007” Skripsi. Program Sarjana Ekonomi
79
Akuntansi Universitas Katolik Soegijapranata. Hidayat, Widi. 2009. “ Analisis Kesulitan keuangan Perusahaan Manufaktur yang Listed Sebagai Dampak Krisis Ekonomi Asia”, Jurnal Akuntansi, Manajemen, Bisnis dan Sektor Publik (JAMBSP) Universitas Airlangga, (Juni 2009), Vol.5 No. 3: hal 304 – 323. Holger Gorg dan Marina-Eliza Spaliara. 2009. “Financial Health, Exports, and Firm Survival - A Comparison of British and French Firms”, Department of Economics Loughborough University. Oktober 2009: hal1-37. United Kingdom. Ilman, M. , Zakaria, A., dan Nindito, M. 2011. “The Influences of Micro and Macro Variables toward Financial Distress Condition on Manufactur Companies Listed in Indonesia Stock Exchange in 2009”, The 3rd International Conference on Humanities and Social Sciences, Faculty of Liberal Arts, Prince of Songkla University, (2 April 2011): hal1-11. Jensen, M. and W. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency, and Ownership Structure.” Journal of Financial Economics.Vol.3. October, 1976, V. 3, No. 4. Jiming, Li dan Du Weiwei. 2011. "An Empirical Study on the Corporate Financial Distress Prediction Based on Logistic Model: Evidence from China's Manufacturing Industry", International Journal of Digital Content Technology and its Applications, Volume 5, Number 6. Jogiyanto, H.M. 2010. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Edisi Pertama. Yogyakarta: Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada. Larcker, David F. 2005. “How Important is Corporate Governance?”, The Wharton School University of Pennsylvania Philadelphia, PA191046365. Lee, Tsun-Siou dan Yeh, Yin-Hua. 2004. “Corporate Governance and Financial Distress from Taiwan.” NTU International Conference On Finance. Lizal, Lubomir. 2002. “Determinants of Financial Distress: What Drives Bankruptcy in a Transition Economy? The Czech Republic Case”, (Januari 2002), No.451 Lu, Yang Cheng dan Lee, Chung Jung. 2008. “Macroeconomic, Financial, and Corporate Governance Variables and Prediction of Financial Distress of Listed Companies in Taiwan.” diunduh dari
80
http://www.fin.mcu.edu.tw/attachments/141_Macroeconomic,%20Financ ial,%20and%20Corporate%20Governance%20Variables.pdf MataServ. 2012. “Eurogeddon : Krisis Ekonomi di Negara-Negara Eropa yang Berlangsung Sejak 2010 & Dampaknya Pada Perekonomian Indonesia.”, diunduh dari http://id.scribd.com/doc/100152856/Eurogeddon-BadaiKrisis-Ekonomi-Di-Negara-Negara-Eropa-Yang-Berlangsung-Sejak2010-Dampaknya-Pada-Perekonomian-Indonesia. Miglani, S., K. Ahmed, and D. Henry (2010), “Corporate Governance and Financial Distress: Evidence from Australia.” the Accounting and Finance Association of Australia and New Zealand (AFAANZ) conference, Christchurch, New Zealand. Mohammed, Ali Albusalah Elmabrok. 2012. “Using Altman Model and Current Ratio to Assess the Financial Status of Companies Quote of Malaysian Stock Exchange”. International Journal of Scientific and Research Publications Volume 2 Issue 7 July 2012. Muchlis, Tanti Irawati dan Jayanti, Kurniasari Dian. 2000. “Altman z-score Model of Bankruptcy Risk Analysis of Property Sector Companies in Indonesia Stock Exchange. International Journal of Accounting Information Science and Leadership”, International Journal of Accounting Information Science and Leadership, Vol.3, issue 6: hal.4259. Mulyono, Teguh Pudjo. 2000. Akuntansi Bisnis. Edisi 3. Yogyakarta : BPFE. Palepu, Krishna G. dan Healy, Paul M. 2008. Business Analysis and Valuation: Using Financial Statement. Canada: Thomson SouthWestern. Penman, Stephen H. 2007. Financial Statement Analysis and Security Valuation: . 3rd International Edition, Singapore: Mc Graw Hill. Pranowo, Koes, Noer Azam Achsani, Adler H. Manurung, Nunung Nuryartono. 2010. “Determinant of Corporate Financial Distress in an Emerging Market Economy: Empirical Evidence from the Indonesian Stock Exchange 2004-2008. “ International Research Journal of Finance and Economics Issue 52 (2010). Ramli, Ishak. 2010. “The Effect of Corporate Finance and Risk Management on Financial Distress”, Oxford Business & Economics Conference Program , (Juni 28-29): hal.1-25. Palupi, M. Purnamasari, V. Ayu,S.D. Advensia, A. Sihombing, R. Warastuti,
81
Y. 2013. Statistic: Alat-alat Pengujian Hipotesis. Semarang: Universitas Katolik Soegijapranata. Santen, Bernard P.A. dan Soppe, Aloy. 2009. “Financial Distress, Board Structure, and NED Characteristics in the Netherlands”, Department of Accounting, Erasmus University Rotterdam, diunduh dari http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1334566 Setiani, Anastasia. 2009. “Analisis Kemampuan Rasio-rasio Keuangan dalam Memprediksi Tingkat Kesehatan Keuangan Perusahaan: Pengujian Berbasis pada Model Diskriminan”, Skripsi, Universitas Katolik Soegijapranata. Siallagan, H. dan Mas’ud Machfoedz. 2006. “Mekanisme Corporate Governance , Kualitas Laba dan Nilai Perusahaan”. Simposium Nasional Akuntansi, SNA 9, Agustus 2006. Sukirno, Sadono. 1994. Pengantar Teori Makroekonomi. Edisi Kedua. Jakarta: PT RajaGrafindo Persada. Sulistyanto, H.Sri. 2008. “Manajemen Laba: Teori dan Model Empiris” Grasindo, Jakarta: PT Gramedia Widiasarana Indonesia. Sulistyanto, H. Sri dan Susilawati, Clara. 2008. Metode Penulisan Skripsi. Edisi Keenam. Semarang: Universitas Katolik Soegijapranata. Susanti, A.N. 2008. “Analisis Pengaruh Mekanisme Corporate Governance terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2004-2007.” Skripsi. Universitas Sebelas Maret. Wardhani, Ratna. 2007. “Mekanisme Corporate Governance dalam Perusahaan yang Mengalami Permasalahan Keuangan”, Jurnal Akuntansi dan Keuangan Indonesia, (Juni 2007), Vol.4, No.1: hal 95-114. Wu, Jia Ling. 2007. ”Do Corporate Governance Factors Matter for Financial Distress Prediction of Firms? Evidence from Taiwan.” MA Finance and Investment. University of Nottingham.
82
Lampiran 1 Hasil Uji Normalitas, Hasil Uji heteroskedastisitas, Hasil Uji Autokorelasi, Hasil Uji Multikolinearitas, Hasil Uji Hipotesis, Statistik Deskriptif
