DOI: https://doi.org/10.9744/jak.19.1.1-12
Pengaruh Manajemen Laba terhadap Stock Return dengan Kualitas Audit dan Efektivitas Komite Audit sebagai Variabel Moderasi
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Ardiati, A. Y. (2003). Pengaruh Manajemen Laba Terhadap Return Saham dengan Kualitas Audit sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi VI. [CrossRef]
Arens, e. a. (2009). Auditing and Assurance Services An Integrated Approach (An Indonesian Adaptation). Singapore: Prentice Hall. [CrossRef]
Baber, W. R., Chen, S., & Kang, S. H. (2006). Stock price reaction to evidence of earnings mana-gement: Implications for supplementary financial disclosure. Review of Accounting Stu¬dies, 11(1), 5-19. [CrossRef]
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22(2), 71-97. [CrossRef]
Bamber, E. M., & Bamber, L. S. (2009). Discussion of" Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan". Contemporary Accounting Research, 26(2), 393-402. [CrossRef]
Bapepam. (2012). Keputusan Ketua Badan Pemeriksa Pasar Modal No. KEP-643/BL/2012, (Bapepam LK IX.I.5)). Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Jakarta: Republik Indonesia. [CrossRef]
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65-122. [CrossRef]
Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contem¬porary accounting research, 15(1), 1-24. [CrossRef]
Chandra, A. (2011). Pengaruh Efektivitas Komite Audit Terhadap Relevansi Nilai Laba Bersih dan Arus Kas Dari Kegiatan Operasi. Jakarta: Universitas Indonesia. [CrossRef]
Chung, R., Firth, M., & Kim, J. B. (2002). Institutional monitoring and opportunistic earnings management. Journal of corporate finance, 8(1), 29-48. [CrossRef]
Darwis, H. (2012). Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Pemoderasi. Jurnal Keuangan dan Perbankan, 16(1), 45-55. [CrossRef]
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199. [CrossRef]
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225. [CrossRef]
DuCharme, L. L., Malatesta, P. H., & Sefcik, S. E. (2004). Earnings management, stock issues, and shareholder lawsuits. Journal of financial economics, 71(1), 27-49. [CrossRef]
Ferdiansyah dan Purnamasari, D. 2012. Pengaruh Manajemen Laba Terhadap Return Saham dengan Kecerdasan Investor sebagai Variabel Moderating. Jurnal Sains Manajemen & Akuntansi. Vol. IV no. 2/November/2012. [CrossRef]
Francis, J. R. (2004). What do we know about audit quality? The British accounting review, 36(4), 345-368. [CrossRef]
Godfrey, J. (2010). Accounting Theory, 7 Edition. John Wiley. [CrossRef]
Ghosh, A., & Moon, D. (2005). Auditor tenure and perceptions of audit quality. The Accounting Review, 80(2), 585-612. [CrossRef]
Gul, F. A., Lynn, S. G., & Tsui, J. S. (2002). Audit quality, management ownership, and the informativeness of accounting earnings. Journal of Accounting, Auditing & Finance, 17(1), 25-49. [CrossRef]
Gumanti, T. A. (2004). Earnings Management: Suatu Telaah Pustaka. Jurnal Akuntansi dan Keuangan, 2(2), 99-104. [CrossRef]
Herawaty, V. (2009). Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, 10(2), 90-97. [CrossRef]
Jaggi, B., & Tsui, J. (2007). Insider trading, earnings management and corporate governance: empirical evidence based on Hong Kong firms. Journal of International Financial Management & Accounting, 18(3), 192-222. [CrossRef]
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. [CrossRef]
Jones, C. P., Utama, S., Frensidy, B., Ekaputra, I. A., & Budiman, R. U. (2009). Investments: Analysis and Management (An Indonesian Adaptation), Tenth Edition. United States of America: John Wiley & Sons, Inc. [CrossRef]
Kang, Q., Liu, Q., & Qi, R. (2010). Predicting stock market returns with aggregate discretionary accruals. Journal of Accounting Research, 48(4), 815-858. [CrossRef]
Kennedy, P. S. J. (2003). Analisis Pengaruh dari ROA, ROE, EPS, Profit Margin, Asset TO, Rasio Leverage dan DER terhadap Return Saham Studi pada Saham-saham yang termasuk dalam LQ 45 di Bursa Efek Jakarta tahun 2001. Doctoral dissertation, Program Pascasarjana Fakultas Ekonomi Universitas Indonesia). [CrossRef]
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting horizons, 17, 1-16. [CrossRef]
Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: A meta‐analysis. International Journal of Auditing, 14(1), 57-77. [CrossRef]
Muid, D. (2011). Pengaruh Corporate Social Responsibility terhadap Stock Return. Fokus Ekonomi, 6(1), 105-121. [CrossRef]
Na’im. A dan Hartono, 1996, The Effect of Untitrust Investigations on Management of Earning: A Test on Political Cost Hyothesis. Kelola: Gadjah Mada University Business Review, 13/V, 126-141. [CrossRef]
Ngaisah, S. (2008). Pengaruh rasio profitabilitas dan leverage terhadap return saham pada perusahaan yang terdaftar di JII tahun 2004-2006. Skripsi, Yogyakarta: UIN Sunan Kalijaga. [CrossRef]
Nuryaman. (2013). The Influence of Earnings Management on Stock Return and The Role of Audit Quality as a Moderating Variable. International Journal of Trade, Economics and Finance. [CrossRef]
Pribawanti, T. 2007. Analisis Pengaruh Rasio Keuangan Terhadap Total Return Saham Pada Perusahaan Industri Manufaktur yang Membagikan Deviden di Bursa Efek Jakarta. Penelitian. Semarang: Universitas Negeri Semarang. [CrossRef]
Ramdani, D., & Witteloostuijn, A. V. (2010). The impact of board independence and CEO duality on firm performance: A quantile regression analysis for Indonesia, Malaysia, South Korea and Thailand. British Journal of Management, 21(3), 607-627. [CrossRef]
Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on officelevel auditor reporting decisions. Journal of accounting and economics, 30(3), 375-400. [CrossRef]
Scott, W. R. (2011). Financial Accounting Theory, 6 edition. United States: Pearson. [CrossRef]
Senthilkumar, G. (2009). Behavior of stock return in size and market to book ratio – evidence from selected Indian Industries. International Research Journals of Finance and Economics, 33, 142-153 [CrossRef]
Silalahi, Donalson. 1991, Beberapa Faktor Yang Mempengaruhi Perubahan Harga Saham (Studi pada Pasar Modal Indonesia), Tesis, Program Pascasarjana Universitas Airlangga, Surabaya. [CrossRef]
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporategovernance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1-27. [CrossRef]
Solechan, A. (2009). Pengaruh Manajemen Laba dan Earning terhadap Return saham (Studi Empiris pada perusahaan yang go public di BEI tahun 2003-2006, Doctoral dissertation, Universitas Diponegoro. [CrossRef]
Subramanyam, K. R. (1996). The pricing of discre-tionary accruals. Journal of accounting and economics, 22(1), 249-281. [CrossRef]
Sulistyanto, S. (2008). Manajemen Laba (Teori & Model Empiris). Jakarta: Grasindo. [CrossRef]
Tariq, N. (2009). Pengaruh praktik earnings mana-gement terhadap abnormal return saham (Doctoral dissertation, Universitas Widya-tama). [CrossRef]
Teoh, S., & Wong, T. (1993). Perceived Auditor Quality and Earnings Response Coefficient. The Accounting Review, 346-367. [CrossRef]
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Ear¬nings management and the long‐run market performance of initial public offerings. The Journal of Finance, 53(6), 1935-1974. [CrossRef]
Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary accounting research, 22(4), 1093-1122. [CrossRef]
Watts, R., & Zimmerman, J. (1986). Positive theory of accounting. Englewood Cliffs, NY: Prentice-Hall. [CrossRef]
Xie, B., Davidson, W. N., & Dadalt, P. J. (2003). Earnings Management Corporate Gover-nance: The Roles of The Board and The Audit Committee. Journal of Corporate Finance, 295-316. [CrossRef]
Adhariani, D. (2005). Tingkat Keluasan Pengungkapan Sukarela Dalam Laporan Tahunan dan Hubungannya dengan Current Earnings Response Coefficient (ERC). Jurnal Akun-tansi dan Keuangan Indonesia, 24-57. [CrossRef]
Ardiati, A. Y. (2003). Pengaruh Manajemen Laba Terhadap Return Saham dengan Kualitas Audit sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi VI. [CrossRef]
Arens, e. a. (2009). Auditing and Assurance Services An Integrated Approach (An Indonesian Adaptation). Singapore: Prentice Hall. [CrossRef]
Baber, W. R., Chen, S., & Kang, S. H. (2006). Stock price reaction to evidence of earnings mana-gement: Implications for supplementary financial disclosure. Review of Accounting Studies, 11(1), 5-19. [CrossRef]
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22(2), 71-97. [CrossRef]
Bamber, E. M., & Bamber, L. S. (2009). Discussion of" Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan". Contemporary Accounting Research, 26(2), 393-402. [CrossRef]
Bapepam. (2012). Keputusan Ketua Badan Pemeriksa Pasar Modal No. KEP-643/BL/2012, (Bapepam LK IX.I.5)). Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Jakarta: Republik Indonesia. [CrossRef]
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65-122. [CrossRef]
Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contem¬porary accounting research, 15(1), 1-24. [CrossRef]
Chandra, A. (2011). Pengaruh Efektivitas Komite Audit Terhadap Relevansi Nilai Laba Bersih dan Arus Kas Dari Kegiatan Operasi. Jakarta: Universitas Indonesia. [CrossRef]
Chung, R., Firth, M., & Kim, J. B. (2002). Institutional monitoring and opportunistic earnings management. Journal of corporate finance, 8(1), 29-48. [CrossRef]
Darwis, H. (2012). Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Pemoderasi. Jurnal Keuangan dan Perbankan, 16(1), 45-55. [CrossRef]
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199. [CrossRef]
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225. [CrossRef]
DuCharme, L. L., Malatesta, P. H., & Sefcik, S. E. (2004). Earnings management, stock issues, and shareholder lawsuits. Journal of financial economics, 71(1), 27-49. [CrossRef]
Ferdiansyah dan Purnamasari, D. 2012. Pengaruh Manajemen Laba Terhadap Return Saham dengan Kecerdasan Investor sebagai Variabel Moderating. Jurnal Sains Manajemen & Akuntansi. Vol. IV no. 2/November/2012. [CrossRef]
Francis, J. R. (2004). What do we know about audit quality? The British accounting review, 36(4), 345-368. [CrossRef]
Godfrey, J. (2010). Accounting Theory, 7 Edition. John Wiley. [CrossRef]
Ghosh, A., & Moon, D. (2005). Auditor tenure and perceptions of audit quality. The Accounting Review, 80(2), 585-612. [CrossRef]
Gul, F. A., Lynn, S. G., & Tsui, J. S. (2002). Audit quality, management ownership, and the informativeness of accounting earnings. Journal of Accounting, Auditing & Finance, 17(1), 25-49. [CrossRef]
Gumanti, T. A. (2004). Earnings Management: Suatu Telaah Pustaka. Jurnal Akuntansi dan Keuangan, 2(2), 99-104. [CrossRef]
Herawaty, V. (2009). Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, 10(2), 90-97. [CrossRef]
Jaggi, B., & Tsui, J. (2007). Insider trading, earnings management and corporate governance: empirical evidence based on Hong Kong firms. Journal of International Financial Management & Accounting, 18(3), 192-222. [CrossRef]
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. [CrossRef]
Jones, C. P., Utama, S., Frensidy, B., Ekaputra, I. A., & Budiman, R. U. (2009). Investments: Analysis and Management (An Indonesian Adaptation), Tenth Edition. United States of America: John Wiley & Sons, Inc. [CrossRef]
Kang, Q., Liu, Q., & Qi, R. (2010). Predicting stock market returns with aggregate discretionary accruals. Journal of Accounting Research, 48(4), 815-858. [CrossRef]
Kennedy, P. S. J. (2003). Analisis Pengaruh dari ROA, ROE, EPS, Profit Margin, Asset TO, Rasio Leverage dan DER terhadap Return Saham Studi pada Saham-saham yang termasuk dalam LQ 45 di Bursa Efek Jakarta tahun 2001. Doctoral dissertation, Program Pascasarjana Fakultas Ekonomi Universitas Indonesia). [CrossRef]
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting horizons, 17, 1-16. [CrossRef]
Lin, J. W., & Hwang, M. I. (2010). Audit quality, corporate governance, and earnings management: A meta‐analysis. International Journal of Auditing, 14(1), 57-77. [CrossRef]
Muid, D. (2011). Pengaruh Corporate Social Responsibility terhadap Stock Return. Fokus Ekonomi, 6(1), 105-121. [CrossRef]
Na’im. A dan Hartono, 1996, The Effect of Untitrust Investigations on Management of Earning: A Test on Political Cost Hyothesis. Kelola: Gadjah Mada University Business Review, 13/V, 126-141. [CrossRef]
Ngaisah, S. (2008). Pengaruh rasio profitabilitas dan leverage terhadap return saham pada perusahaan yang terdaftar di JII tahun 2004-2006. Skripsi, Yogyakarta: UIN Sunan Kalijaga. [CrossRef]
Nuryaman. (2013). The Influence of Earnings Management on Stock Return and The Role of Audit Quality as a Moderating Variable. International Journal of Trade, Economics and Finance. [CrossRef]
Pribawanti, T. 2007. Analisis Pengaruh Rasio Keuangan Terhadap Total Return Saham Pada Perusahaan Industri Manufaktur yang Membagikan Deviden di Bursa Efek Jakarta. Penelitian. Semarang: Universitas Negeri Semarang. [CrossRef]
Ramdani, D., & Witteloostuijn, A. V. (2010). The impact of board independence and CEO duality on firm performance: A quantile regression analysis for Indonesia, Malaysia, South Korea and Thailand. British Journal of Management, 21(3), 607-627. [CrossRef]
Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on officelevel auditor reporting decisions. Journal of accounting and economics, 30(3), 375-400. [CrossRef]
Scott, W. R. (2011). Financial Accounting Theory, 6 edition. United States: Pearson. [CrossRef]
Senthilkumar, G. (2009). Behavior of stock return in size and market to book ratio – evidence from selected Indian Industries. International Research Journals of Finance and Economics, 33, 142-153 [CrossRef]
Silalahi, Donalson. 1991, Beberapa Faktor Yang Mempengaruhi Perubahan Harga Saham (Studi pada Pasar Modal Indonesia), Tesis, Program Pascasarjana Universitas Airlangga, Surabaya. [CrossRef]
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporategovernance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1-27. [CrossRef]
Solechan, A. (2009). Pengaruh Manajemen Laba dan Earning terhadap Return saham (Studi Empiris pada perusahaan yang go public di BEI tahun 2003-2006, Doctoral dissertation, Universitas Diponegoro. [CrossRef]
Subramanyam, K. R. (1996). The pricing of discre-tionary accruals. Journal of accounting and economics, 22(1), 249-281. [CrossRef]
Sulistyanto, S. (2008). Manajemen Laba (Teori & Model Empiris). Jakarta: Grasindo. [CrossRef]
Tariq, N. (2009). Pengaruh praktik earnings mana-gement terhadap abnormal return saham (Doctoral dissertation, Universitas Widya-tama). [CrossRef]
Teoh, S., & Wong, T. (1993). Perceived Auditor Quality and Earnings Response Coefficient. The Accounting Review, 346-367. [CrossRef]
Teoh, S. H., Welch, I., & Wong, T. J. (1998). Ear¬nings management and the long‐run market performance of initial public offerings. The Journal of Finance, 53(6), 1935-1974. [CrossRef]
Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary accounting research, 22(4), 1093-1122. [CrossRef]
Watts, R., & Zimmerman, J. (1986). Positive theory of accounting. Englewood Cliffs, NY: Prentice-Hall. [CrossRef]
Xie, B., Davidson, W. N., & Dadalt, P. J. (2003). Earnings Management Corporate Gover-nance: The Roles of The Board and The Audit Committee. Journal of Corporate Finance, 295-316. [CrossRef]
DOI: https://doi.org/10.9744/jak.19.1.1-12

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