REFERENCES
Abdul Rahman, R. and Haniffa, R. (2005). The Effect of Role Duality on Corporate Performance in Malaysia. International Scientific of Corporate Ownership and Control, 2(2), p. 40-47.
Abdul Rahman, R. and Fairuzana Haneem, M.A. (2006). Board, Audit Committee, Culture and Earnings Management: Malaysian Evidence. Managerial Auditing Journal, 21(7), p. 783-801.
Al-Abbas, M.A. (2009). Corporate Governance and Earnings Management: An Empirical Study of the Saudi Market. The Journal of American Academy of Business, Cambridge, 15(1), p. 301-310.
Beasley. (2000). Fraudulent Financial Reporting 1998-2007: An Analysis of U.S. Public Companies.
Retrieved
January
10,
2010,
from
http://www.coso.org/documents/COSOFRAUDSTUDY2010.pdf
Chang, C. (2009). The Corporate Governance Characteristics of Financially Distressed Firms: Evidence from Taiwan. The Journal of American Academy of Business, Cambridge, 15(1), p. 125-132.
Choi, J.H., Jeon, K.A. and Park, J.I. (2004). The Role of Audit Committees in Decreasing Earnings Management: Korean evidence. International Journal of Accounting, Auditing and Performance Evaluation, 1(1), p. 37-60.
Chtourou, S.M., Bedard, J. and Courteau, L. (2001). Corporate Governance and Earnings Management, University of Laval Canada.
Dechow, P.M., Sloan, R.G., & Sweeney, A.P. (1996). Detecting Earnings Management. The Accounting Review, 70(2), p. 193-225.
Firmansyah, E. and Wiguna, H. (2004). Keputusan Direksi PT Bursa Efek Jakarta. Kep305/BEJ/07-2004. Jakarta: Bursa Efek Jakarta.
Francis, J.R. et al. (1999). The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice and Theory, 18, p. 17-34.
Godfrey et al. (2006). Accounting Theory. (6th edition). Australia. John Wiley & Sons, Ltd.
Healy, P. M. and J. M. Wahlen. 1999. A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons (December), p. 365-383.
Herawaty, V. (2008). Peran Praktek Corporate Governance sebagai Moderating Variable dari Pengaruh Earnings Management terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, 10(2), p. 97-108.
Herwidayatmo. (2004). Keputusan Ketua Bapepam Kep-29/PM/2004: Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Jakarta: Bapepam.
Jennings, MM. 2004b. Parmalat: Ethical Collapse Goes Global. Corporate Finance Review.85 (March/April), p. 43-46.
Kaihatu, T.S. (2006). Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Manajemen dan Kewirausahaan, 8(1), p. 1-9.
Klein, A. (2002). Audit Committee, Board of Directors’ Characteristics, and Earnings Management, Journal of Accounting and Economics, Vol. 33, p. 375-400.
Krishnan, G. (2003). Audit Quality and the Pricing of Discretionary Accrual. Auditing, 22, p. 109-126.
Kurniaty, D. (2008). Penerapan Etika Bisnis melalui Prinsip-Prinsip Good Corporate Governance. Jurnal Universitas Paramadina, 5(3), p. 221-231.
Kusuma, H., and Sari, W.A.U. (2003). Manajemen Laba oleh Perusahaan Pengakuisisi Sebelum Merger dan Akuisisi di Indonesia. JAAI, 7(1), p. 21-34.
Oliver RW. 2004. What is Transparency? New York, McGraw-Hill.
Park, W.Y. and Shin, H.H. (2003). Board Composition and Earnings Management in Canada, Journal of Corporate Finance, Vol. 185, p. 1-27.
Parulian, S. R. (2004). Analisis Hubungan antara Komite Audit dan Komisaris Independen dengan Praktek Manajemen Laba: Studi Empiris Perusahaan di BEJ. Unpublished Thesis, FEUI Graduate Program in Management. Ramzi, B. (2009). Does the Presence of Independent Directors Influence Accruals Management. The Journal of Applied Business Research,25(6), p. 77-86.
Sandra, D. and I.W. Kusuma. (2004). Reaksi Pasar terhadap Tindakan Perataan Laba dengan Kualitas Auditor dan Kepemilikan Manajerial sebagai Variabel Pemoderasi. Makalah SNA VII.
Scott, R.W. (2000). Financial Accounting Theory, 2nd Ed. New Jersey: Prentice Hall.
Shleifer, A. and Vishny, R.W. (1997). A Survey of Corporate Governance, The Journal of Finance, Vol. 52, p. 737-83.
Service, O. P. (2004). OECD Principles of Corporate Governance. Retrieved January 10, 2010, from http://www.oecd.org/dataoecd/32/18/31557724.pdf
Setyapurnama, Y., and Norpratiwi, A.M.V. (2003). Pengaruh Corporate Governance Terhadap Peringkat Obligasi dan Yield Obligasi, p. 7-8.
Siregar, S.V., and Utama, S. (2008). Type of Earnings Management and the Effect of Ownership Structure, Firm Size, and Corporate Governance Practices: Evidence from Indonesia. The International Journal of Accounting 43, p. 1-27.
Subramanyam, K.R. (1996). The Pricing of Discretionary Accruals, Journal of Accounting and Economics, 22, p. 249-281. Team, E. (2006). Retrieved January 10, 2010, from Corporate Governance in Indonesia: What is the Existing Law on Corporate Governance in Indonesia?: http://www.fcgi.or.id/en/aboutgc2.shtml\
Xie, B., Davidson, N.W. and DaDalt, P. (2003). Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee. Journal of Corporate Finance, 9(3), p. 295-316.
Wallace, P., Zinkin, J. (2005). Mastering Business in Asia: Corporate Governance. Singapore: John Wiley & Sons Ltd.
Warfield, T.D., Wild, J.J. and Wild, K.L. (1995). Managerial Ownership, Accounting Choices and Informativeness of Earnings. Journal of Accounting and Economics, Vol. 20, p. 61-91.