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Tinjauan Empiris Hubungan Manajemen Laba Terhadap Cost Of Capital pada Perusahaan yang Terdaftar di Indeks JII dan LQ45

dc.contributor.authorAdmadianto, Haris Novy
dc.date.accessioned2016-06-21T03:42:05Z
dc.date.available2016-06-21T03:42:05Z
dc.date.issued2016-05-28
dc.identifier.citation[1] Adriani .2013. Pengaruh tingkat Disclosure, Manajemen laba, Asimetri Informasi Terhadap Biaya Modal (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011) [2] Caecilia Antari Pratista dan Drs.YB Sigit Hutomo, M.BAcc.Akt, 2012. Pengaruh Manajemen Lana Terhadap Biaya Modal Ekuitas Melalui Pengungkapan Corporate Social And Environmental Responsibility Sebagai Variabel Intervening [3] Heydar Mohammadzadeh Salteh, Hashem Valipour, Seyad Saber Nouri Sadat Zarenji. 2012. Investigating the Relationship between Earnings Management and Weighted Average Cost of Capital(WACC) .Business and Management Review Vol 1(12) pp.28 -38 February 2012 [4] Ifonie, Regina Reizky. 2012. Pengaruh Asimetri Informasi dan Manajemen Laba Terhadap Cost Of Equity Capital Pada Perusahaan Real Estate Yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi, januari 2012. [5] Ikatan Akuntan Indonesia. 2013. Pernyataan Standar Akuntansi Keuangan, Salemba Empat: Jakarta. [6] Mary E. Barth, Yaniv Konchitchki, Wayne R. Landsman.2013. Cost Of Capital and Earnings transparency .Journal of Accounting and Economics 55 (2013) [7] Murwaningsari, Etty .2012. Faktor Faktor Yang Mempengaruhi Cost Of Capital (Pendekatan: Structural Equation Model). Fakultas Ekonomi Universitas Trisakti. [8] Nuryaman.2014.The Influence of Asymmetric Information on the Cost Of Capital with the Earnings Management as Intervening Variable. Journal of Advanced Management Science Vol, 2, No 1, March 2014. [9] Nuryaman. 2008. Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, dan Mekanisme Corporate Governance Terhadap Manajemen Laba. Simposium Nasional Akuntansi XI, Pontia nak. [10] Purwanto, Agus .2013. Pengaruh Manajemen Laba, Asymetri Information dan Pengungkapan Sukarela Terhadap Biaya Modal. [11] Scott,William R 2006. Financial Accounting Theory . 4th Edition. Canada Inc : Pearson Education. [12] Sulistyanto, H Sri.2008. “Manajemen Laba, Teori dan Model Empiris “. Jakarta: Grasindo. [13] Watts, Ross L., dan Zimmerman, Jerold L. 1990. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review Vol 65 No 1. [14] Trisnawati, Rina, Noer Sasongko, Wiyadi, Noviana Puspitasari .2016. Praktik manajemen laba Riil pada Indeks JII dan LQ45 Bursa Efek Indonesia . University Research Colloquium 2016 [15] Trisnawati, Wiyadi, Noer Sasongko.2014. Pengukuran Manajemen Laba : Pendekatan Terintegrasi (Studi Komparasi perusahaan manufaktur yang tergabung pada indeks JII dan LQ45 Bursa Efek Indonesia periode 2004-2010) . Universitas Muhammadiyah Surakarta.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/7316
dc.description.abstractThis article discusses the various studies between earnings earnings with the cost of capital. Total research used as a reference is the 11 studies both in national journals or internasional journals.Of all the total research only 2 that have the result of the relationship between earnings management with the cost of capital as well as an object of study, a company incorporated in the index JII and LQ45. The research period is 2004-2014 years. earnings management is measured by using a modified Jones models, the cost of capital is measured with two models Ohlson models and models CAMP. The conclusions of various studies is earnings management does not affect the cost of capitalin_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjectearnings managementin_ID
dc.subjectcost of capitalin_ID
dc.titleTinjauan Empiris Hubungan Manajemen Laba Terhadap Cost Of Capital pada Perusahaan yang Terdaftar di Indeks JII dan LQ45in_ID
dc.typeArticlein_ID


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