* Corresponding Author
Pengaruh Komite Audit terhadap Persistensi Laba
https://doi.org/10.22146/abis.v3i2.59311 Florentina Widita Sari(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Baskoro, Arya. 2015. “Keberadaan Komite Audit di Indonesia - Serta Peran dan Kontribusi Mereka Dalam Penerapan Enterprise Risk Management (ERM) di Perusahaan | CRMS Indonesia.” CRMS (Center for Risk Management Studies) Indonesia. http://crmsindonesia.org/knowledge/crms-articles/keberadaan-komite-audit-di-indonesia-serta-peran-dan-kontribusi-mereka-dalam. diakses pada 6 September 2016.Bédard, Jean, Sonda Marrakchi Chtourou, dan Lucie Courteau. 2004. “The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management.” Auditing: A Journal of Practice & Theory 23 (2): 13–35.Bryan, Daniel, M. H. Carol Liu, Samuel L. Tiras, dan Zili Zhuang. 2013. “Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality.” Review of Accounting Studies 18 (4): 1123–58. doi:10.1007/s11142-013-9229-8.Creswell, John W. 2014. Research Design: Qualitative, Quantitative and Mixed Methods Approaches. 4th Edition. Thousand Oaks, California 91320: Sage Publications, Inc.Dechow, Patricia, Weili Ge, dan Catherine Schrand. 2010. “Understanding earnings quality: A review of the proxies, their determinants and their consequences.” Journal of Accounting and Economics 50 (November): 344–401.DeZoort, F., Dana Hermanson, Deborah Archambeault, dan Scott Reed. 2002. “Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature.” Journal of Accounting Literature 21 (Januari). http://ecommons.udayton.edu/acc_fac_pub/64.DeZoort, F. Todd. 1997. “An investigation of audit committees’ oversight responsibilities.” Abacus 33 (2): 208.Drever, Margaret, Patricia Stanton, dan Susan McGowan. 2007. Contemporary Issues in Accounting. Australia: John Wiley & Sons Australia, Ltd.DSAK. 2014. Standar Akuntansi Keuangan: Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan. Jakarta: Ikatan Akuntan Indonesia.Ewert, Ralf, dan Alfred Wagenhofer. 2015. “Economic Relations Among Earnings Quality Measures,” Mei. http://papers.ssrn.com/abstract=2624959.Farber, David B. 2005. “Restoring Trust after Fraud: Does Corporate Governance Matter?” Accounting Review 80 (2): 539–61.FASC. 2006. Statement of Financial Accounting Concept No. 1: Conceptual Framework for Financial Accounting and Preparation of Financial Statements.FCGI, (Forum for Corporate Governance Indonesia). 2000. “Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan).”18Francis, Jennifer, Ryan LaFond, Per Olsson, dan Katherine Schipper. 2004. “Cost of Equity and Earnings Attributes.” Accounting Review, 4, 79: 967–1010.García, Laura Sierra, Emiliano Ruiz Barbadillo, dan Manuel Orta Pérez. 2012. “Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies.” Journal of Management & Governance 16 (2): 305–31. doi:10.1007/s10997-010-9152-3.Ghosh, Aloke, Antonio Marra, dan Doocheol Moon. 2010. “Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence.” Journal of Business Finance & Accounting 37 (9/10): 1145–76. doi:10.1111/j.1468-5957.2010.02218.x.Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.Hamdan, Allam Mohammed Mousa, Sabri Maher Sabri Mushtaha, dan Abd Almuttaleb Mohammed Al-Sartawi. 2013. “The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan.” Australasian Accounting Business & Finance Journal 7 (4): 51–80.Hartono, Jogiyanto. 2008. Metodologi Penelitian Sistem Informasi. Yogyakarta: CV Andi Offset.Hsu, Pei-Hui, dan Xuesong Hu. 2016. “Advisory Board and Earnings Persistence.” Journal of Accounting, Auditing & Finance 31 (1): 134–57. doi:10.1177/0148558X15571733.Jamil, Nurul Nazlia, dan Sherliza Puat Nelson. 2011. “An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia.” Gadjah Mada International Journal of Business 13 (3): 287–305.Jensen, Michael C., dan William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Accounting and Economics, Juli. doi:10.2139/ssrn.94043.Jerry W. Lin, June F. Li, dan Joon S. Yang. 2006. “The effect of audit committee performance on earnings quality.” Managerial Auditing Journal 21 (9): 921–33. doi:10.1108/02686900610705019.Karamanou, Irene, dan Nikos Vafeas. 2005. “The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis.” Journal of Accounting Research 43 (3): 453–86.KNKG (Komite Nasional Kebijakan Governance). 2006. “Pedoman Umum Good Corporate Governance Indonesia.”Kusnadi, Yuanto, Kwong Sin Leong, Themin Suwardy, dan Jiwei Wang. 2014. “Audit Committees and Financial Reporting Quality in Singapore,” Juli. doi:10.2139/ssrn.2467456.Louis Braiotta Jr, dan Jian Zhou. 2006. “An exploratory study of the effects of the Sarbanes‐Oxley Act, the SEC and United States stock exchange(s) rules on audit19committee alignment.” Managerial Auditing Journal 21 (2): 166–90. doi:10.1108/02686900610639301.Monks, Robert A G, dan Nell Minow. 2008. Corporate Governance. 4 ed. John Wiley & Sons, Ltd.OJK. 2000. Surat Edaran OJK Nomor 03/PM/2000 tentang Ketentuan Umum Pencatatan Efek Bersifat Ekuitas di Bursa.———. 2006. Keputusan OJK Nomor 134/BL/2006-X.K.6 tentang Kewajiban Penyampaian Laporan Tahunan Bagi Emiten Atau Perusahaan Publik.———. 2012. Keputusan OJK Nomor 643/BL/2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.———. 2015. Peraturan OJK Nomor 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.Olson, John F. 1999. “How to Really Make Audit Committees More Effective.” The Business Lawyer 54 (3): 1097–1111.Rose, Anna M., dan Jacob M. Rose. 2008. “Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors’ Governance Ability.” Journal of Business Ethics 83 (2): 193–205.Salleh, Nik Mohamad Zaki Nik, dan Mohd Hassan Che Haat. 2013. “Audit Committee Diversity - Malaysian Evidence After the Revision of Mccg.” Malaysian Accounting Review 12 (2): 91–113.Santosa, Singgih. 2001. Statistik Parametrik. Jakarta: Elex Media Computindo Gramedia.Thoopsamut, Wiwanya, dan Aim-orn Jaikengkit. 2009. “Audit Committee Characteristics, Audit Firm Size and Quaterly Earnings Management in Thailand.” Oxford Journal 8 (1): 3–12.Vera-Muñoz, Sandra C. 2005. “Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness.” Journal of Business Ethics 62 (2): 115–27.Xie, Biao, Wallace N. Davidson, dan Peter J. DaDalt. 2001. “Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee,” Juli. doi:10.2139/ssrn.304195.Yang, Joon S., dan Jagan Krishnan. 2005. “Audit Committees and Quarterly Earnings Management.” International Journal of Auditing 9 (3): 201–19. doi:10.1111/j.1099-1123.2005.00278.x.
DOI: https://doi.org/10.22146/abis.v3i2.59311
Article Metrics
Abstract views : 1175
| 
views : 1807
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500