dc.identifier.citation | [1] Anggreani. (2011). Pengaruh Tarif Pajak Terhadap Manajemen Laba. Diponegoro University Press. [2] Atiqah, Miratul dan Purwanto, Agus. 2011. Pengaruh Risiko Litigasi terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderating. Jurnal Akuntansi dan Auditing, Vol.7, No.2. [3] Cook, Kirsten A., Ryan Huston, and Thomas Omer. (2008). Earnings Management Through Effective Tax Rates: The Effect of Tax Planning Investment and the Sarbanes-Oxley Act 2002. Contemporary Accounting Research, Vol. 25, No.2. [4] Comprix, J., Lillian, F. M., & Andrew, P. S. 2012. Bias in quarterly estimates of annual effective tax rate and earnings management. The Journal of the American Taxation Association, 34(1), 31-53. [5] Dahlan, M. 2009. Analisis Hubungan Antara Kualitas Audit Dengan Diskresioneri Akrual dan Kebebasan Auditor. Working Paper In Accounting and Finance. Department of Accounting, Padjadjaran University. [6] Friedlan, J. 1994. Accounting Choice of Issues of Initial Public Offering. Contemporary Accounting Research. 11(1). 1-31. [7] Gujarati, Damodar. 2003. Ekonometrika Dasar. Edisi Keenam. Jakarta. Erlangga. [8] Herdawati. 2015.Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia). Skripsi Universitas Hasanudin: Makasar. [9] Lin, Bingxuan., Lu, Rui dan Zhang, Ting. 2012. Tax-induced earnings management in emerging markets: evidence from china. The Journal of the American Taxation Association, 34(2), 19-44. [10] Indriani, Yohana. 2010. Pengaruh Kualitas Auditor, Corporate Governance, Leverage dan Kinerja Keuangan Terhadap Manajemen Laba. Skripsi Universitas Diponegoro: Semarang. [11] Meutia, I. 2004. Pengaruh Independensi Auditor Terhadap Manajemen Laba Untuk KAP Big 5 dan Non Big 5. Jurnal Riset Akuntansi Indonesia. Vol. 7, No. 3, pp.333-350. [12] Phillips, Jhon., Pincus, Morton., & Rego, Sonja Olhoft. 2003. Earnings management: new evidence based on deferred tax expense. The Accounting Review, Vol. 78, No. 2, pp. 491-521. [13] Rori, Handri. 2013. Analisis Penerapan Tax planning Atas Pajak Penghasilan Badan, Jurnal EMBA, Vol.1 (3): 410-418. [14] Schipper, Katherine. (1989). Comentary Kathrine on Earnings Management. Accounting Horizon. [15] Scott, William R. 2003. Financial Accounting Theory - Third Edition. New Jersey : Prentice Hall International, Inc. [16] Suliyanto. 2011. Ekonometrika Terapan: Teori dan Aplikasi dengan SPSS. Yogyakarta: ANDI. [17] Sumomba, Christina Ranty. 2010. Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Praktik Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Skripsi Program Sarjana Universitas Atma Jaya Yogyakarta. [18] Ujiyantho, Arif Muh. dan B.A. Pramuka. 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan. Simposium Nasional Akuntansi X, Makasar, 26-28 Juli. [19] Watkins, A.L. W. Hillison, dan S.E. Morecroft. 2004. “Audit Quality: A Synthesis of Theory and Empirical Evidence”. Journal of Accounting Literature. 23. pp. 153—193. [20] Wijaya, Maxson dan Martani, Dwi. 2011. Praktik Manajemen Laba Perusahaan Dalam Menanggapi Penurunan Tarif Pajak Sesuai UU No. 36 Tahun 2008. Simposium Nasional Akuntansi XIV Aceh 2011. [21] Yin, Jennifer, and Agnes Cheng. 2004. “Earnings Management of Profit Firms and Loss Firms in Response to Tax Rate Reductions”. Review of Accounting and Finance volume 3, 67-92. [22] Yulianti. 2004. Kemampuan Beban Pajak Tangguhan dalam Mendeteksi Manajemen Laba. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 2, No. 1: pp. 107-129. [23] Yusrianti. 2015. Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Skripsi Universitas Negeri Gorontalo. Gorantalo. | in_ID |