| dc.identifier.citation | Djakman, Chaerul D. 2003. Manajemen Laba dan Pengaruh Kebijakan Multi Papan Bursa Efek Jakarta. Makalah disampaikan dalam Simposium Nasional Akuntansi VI di Surabaya, 16-17 Oktober. Dechow, P.M., R.G. Sloan, and A.P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70, p. 193-225. Donaldson, L. and Davis, J.H. 1991. Stewardship theory or agency theory: ceo governance and shareholder returns. Australian Journal of Management, 16(1): 49-64. Eisenhardt, Kathleem. M. 1989. Agency Theory: An Assesment and Review. Academy of Management Review, 14, p. 57-74 Gumanti, Tatang Ary. 2000. Earning Management: Suatu Telaah Pustaka. Jurnal Akuntansi dan Keuangan Vol. 2, No. 2, Nopember 2000: 104 – 115. Universitas Kristen Petra. Gumanti, T.A. 2000. Earnings Management Dalam Penawaran Saham Perdana di Bursa Efek Jakarta. Makalah Simposium Nasional Akuntansi III. 124-148. Hanafi, Syafiq. M. 2007. Ethical Screening Pada Jakarta Islamic Index (JII): Antara Strategi Bisnis Dan Bisnis Strategi? Hanafi, Syafiq. M. 2006. Corporate Governance: Kajian Empiris Cost of Capital Jakarta Islamic Index (JII) sebagai Ethical Investment. As-Syir’ah, Vol. 40 No. 1 Tahun 2006 Healy, Paul M. and J.M. Wahlen. 1999. A Review Of The Earnings Management Literature And Its Implications For Standard Setting. Accounting Horizons 13, p. 365383. Jaggi, B. & Baydoun, N. 2001. Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies. Abacus, 37(2), 217-232 Jensen, Michael C. dan W.H. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics 3. hal. 305-360. Jones, Jennifer J., 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, Vol. 29, No. 2, Autumn, pp 193-228. Kusuma, Hadri. 2004. Dampak Manajemen Laba terhadap Relevansi Informasi Akuntansi: Bukti Empiris dari Indonesia. Jurnal Akuntansi Dan Keuangan, Vol. 8, No. 1, Mei 2006: 1-12 Kusumawati, Astri Arfani Nur dan Noer Sasongko. 2005. Analisis Perbedaan Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 4, No. 1. hal.1-20. Mursalim, 2005. Income Smoothing dan Motivasi Investor: Studi Empiris pada Investor di BEJ. Kumpulan Makalah, Simposium Nasional Akuntansi (SNA) VIII, Solo, 15-16 September, h 195-206. Nasution, Marihot dan Doddy Setiawan. 2007. Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia. Makalah disampaikan dalam Simposium Nasional Akuntansi X di Makassar, 26-28 Juli. Peasnell, K.V, P.F. Pope. dan S.Young. 2001. Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals. Accounting and Business Research, Vol. 30. hal.41-63. Rajgopal, S., M. Venkatachalam, and J. Jiambalvo. 1999. Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?. Working Paper, http://papers.ssrn. com/sol3/papers.cfm?abstract_id=163433, March, pp 1-30. Schipper, Katherine. 1989. Comentary Katherine on Earnings Management. Accounting Horizon. 3, 91-102 Scott, William R. 2006. Financial Acconting theory. 4 th Edition. Canada Inc : Pearson Education. Sekaran, Uma. 2000. Research Methods for Business: A Skill Building Approach. Third Edition. New York: John Wiley & Sons, Inc Siallagan, Hamonangan dan Mas’ud Machfoedz. 2006. Mekanisme Corporate Governance, Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi IX, Ikatan Akuntan Indonesia. Padang 23-26 Agustus 2006 Sugiarta, I Putu. 2004. Earnings Management and Information Content of Audit Committee Announcement. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2 -3 Desember 2004 Ujiyantho, Muh. Arief, dan B. A. Pramuka, 2007. Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan: Studi Pada Perusahaan Go Publik Sektor Manufaktur. Kumpulan Makalah, Simposium Nasional Akuntansi (SNA) X, Makassar, 26-27 Juli, h 1-26. Veronica, Sylvia, dan Siddharta Utama. 2005. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earnings Management). Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo tanggal 15 - 16 September 2005 Wedari, Linda Kusumaning. 2004. Analisis Pengaruh Proporsi Dewan Komisaris dan Keberadaan Komite Audit terhadap Aktivitas Manajamen Laba. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 7 Denpasar tanggal 2 -3 Desember 2004. | in_ID |
| dc.description.abstract | Earnings management existed because it was impacted from accrual basis.
In practice, managers choose policies to maximize their utility and market
value of the firm (Scott, 2006). Agency theory provides a view that
earnings management issues can be minimized through monitoring
mechanisms to align interest differences between owners and management
and others, Based on agency theory, it was reduced by control itself from
Corporate Governance (CG) mechanism. The purpose of this study is to
analyze the earnings management practices in companies which listed in
Jakarta Islamic Index. The sample is 153 companies which listed in
Jakarta Islamic Index from 2004-2010 periods. The results indicate the
earnings management (DACC) in Jakarta Islamic index are 0.0962 (2004),
0.11104 (2005), 0.03673 (2006), 0.20509 (2007), 0.087056 (2008),
0.045405 (2009) and 0.100421 in 2010. The results of this analysis also
shows that during the period 2004 - 2010 companies listed in the Jakarta
Islamic index in Indonesian stocks exchange follow the pattern of earnings
management to maximize its profit (increasing their profit). The average
value of accruals (DACC) is 0.098318. This finding supports research
conducted by DeFond and Jiambalvo (1994), Sweeney (1994); PeltierRivest
(1999); Jaggi and Lee (2001), Rosner (2003); Djakman (2003),
Sham
(2004);
Andriyani ( 2004); and
Kusumawati and Sasongko
(2005),
who
provide
empirical evidence regarding
the
pattern
of
earnings
management
in
the form
of increasing
for earnings reported. Earnings
management
perspective used
in this study
is opportunistic perspective.
For
further research, earnings
management
needs to be reviewed from
the positive
perspective. | in_ID |
