INTERAKSI GENDER TOP MANAGEMENT DAN KONVERGENSI IFRS TERHADAP PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2013
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Keywords:
Accrual Earnings Management, Real Earnings Management, IFRS, Top Management, Women
Abstract
Abstract –This research is to test whether adopting IFRS and the presence of women in top management will give a negative impact on earnings management, due to the differences in behaviour between men and women. The samples used in this study were that all business entities listed in Indonesia Stock Exchange for the periode 2010 – 2013. The samples used in this study are 324 companies. After testing, the obtained results indicate that the adoption of IFRS did not give a significant negative effect on earnings management on accrual and real basis. Concerning the presence women in top management, it does not have a negative significant influence on accrual earnings management; yet it provides a significant positive effect on real earnings management when measured using abnormal discretionary costs, and provide a significant negative effect on real earnings management when measured using abnormal production costs.
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References
Arun, T. G., Almahrog, Y. E., Aribi, Z. A. 2015. Female Directors and Earnings Management: Evidence from UK Companies. International Review of Financial Analysis (39) 137 -146.
Ashbaugh, H. dan Pincus, M. 2000.Domestic Accounting Standards, International Accounting Standards, and The Predictability of Earnings.Working paper.
Barth, M. E., Landsman dan Lang, M. H. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting Research. Vol.46 No. 3. Printed in U.S.A.
Bertin, M. J dan Moya, J. A. 2013. The Effect of Mandatory IFRS Adoption on Accounting Conservatism of Reported Earnings. Academia Revista Latinoamericana de Administraction. Vol.26 Iss: 1 pp.139 – 169.
Burke, S. dan Collins, K. M. 2001. Gender Differences in Leadership Styles and Management Skills.Women in Management Review. Vol 16 Iss 5 pp. 244 -245.
Cahyati, A. D. 2011. Peluang Manajemen Laba Pasca Konvergensi IFRS: Sebuah Tinjauan Teoritis dan Empiris. JRAK. Vol. 2 No.1.
Cahyonowati, N. dan Ratmono, D. 2012. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan. Vo.14 No. 2 (105 –115).
Carmona, S. dan Trombetta, M. 2008.On The Global Acceptance of IAS / IFRS Accounting Standards: The Logic and Implications of The Priciples Based System. J. Account. Public. Policy (27) 455 – 461.
Carter, D. A., Simkins, B. J., Simpson, W. G. 2003. Corporate Governance, Board Diversity, and Firm Value. The Financial Review (38) 33 – 53.
Chandra, A.H. 2015. Hubungan Antara Karakteristik Komite Audit Dengan Real Earnings Management Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013. Jurnal Ilmiah Mahasiswa Universitas Surabaya. Vol.4 No. 2.
Chen, H.F., Tang, Q. L., Jiang, Y. H., dan Lin, Z. J. 2010. The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. Journal of International Financial Management & Accounting, Vol. 21 Iss 3.
Copeland, T.E dan Galai, D. 1983. Information Effects on The Bid – Ask Spread.The Journal of Finance. Vol.38 No. 5 pp. 1457 – 1469.
Dewi, I. C. dan Herachwati, N. 2010. Analisis Dampak Kepemimpinan Transaksional dan Transformasional Terhadap Pembelajaran Organisasi Pada PT Bangun Satya Wacana Surabayai.Jurnal Manajemen Teori dan Terapan. Tahun 3 No.3.
Dimitopoulous, P.E., Asteriou. D., Kousenidis. D. dan Leventis. S. 2013. Impact of IFRS on Accounting Quality: Evidence from Greece. Advances in Accounting, Incorporating Advances in International Accounting (29) 108 -123.
Eagly, A.H dan Carli, L. L. 2003. The Female Leadership Advantage: An Evaluation of The Evidence. The Leadership Quaterly (14) 807 – 834.
Erhardt, N. L., Werbel, J. D. dan Shrader, C. B. 2003. Board of Director Diversity and Firm Financial Performance. Corporate Governance: An International Review. Vol. 11 pp. 102 – 10.
Ewert, R. dan Wagenhofer, A. 2005. Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review. Vol. 80 No. 4 pp. 1101 – 1124.
Fanani, Z. 2009. Kualitas Pelaporan Keuangan: Berbagai Faktor Penentu dan Konsekuensi Ekonomis. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 6 No. 1 hal 20 -45.
Fanani, Z. Dan Mikail, A. 2010. Pengaruh Manajemen Laba, Ukuran Perusahaan, Kinerja Perusahaan, Corporate Complexity, dan CEO Holdings Terhadap Skema Bonus.Jurnal Strategi Akuntansi. Vol. 2 No. 1.
Febriyanti, A., Sawarjuwono, T., Pratama, B.A. 2014. Manajemen Laba: Pro-Kontra Pemaknaan Antara Krediture dan Debitur Dalam Proses Pembiayaan Kredit. JMK. Vol. 16 No. 1. 55-68.
Fransisca, A. Dan Hery. 2015.Analisis Pengaruh Dewan Komisaris Independen dan Chief Financial Officer Wanita Terhadap Real Earnings Management Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010- 2011. Jurnal Akuntansi. 229-250.
Gassen, J. Dan Sellhorn, T. 2006. Applying IFRS in Germany- Determinants and Consequences. Betriebswirtschaftliche Forschung und Praxis. 58 (4).
Gavious, I., Segev, E. dan Yosef, R. 2012. Female Directors and Earnings Management in High- Technology Firms. Pacific Accounting Review. Vol. 24 Iss 1 pp. 4-32.
Gujarati, Damodar N. dan Potter, D. C. 2009. Basic Econometric. New York: McGraw- Hill.
Gul, F. A., Fung, S. Y. K., Jaggi, B. 2009. Earnings Quality: Some Evidence on The Role of Auditor Tenure and Auditor’s Industry Expertise. Social Science Research Network Electronic Paper Collection: http//ssrn.com/abstract=1353866.
Gunawan, I. K. 2015. Pengaruh Ukuran Perusahaan, Profitabilitas,dan LeverageTerhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). E- Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1. Vol 03. No. 01.
Healy. P., Wahlen, J. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13 (4) 365-384.
Icih dan Fikrotusshohah, I. 2014. Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Adopsi Penuh International Financial Reporting Standard (IFRS):Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010 – 2013). Proceeding SNEB hal1.
IAI. 2008. Konvergensi Standar Akuntansi Keuangan (SAK) Indonesia ke International Financial Reporting Standards (IFRS). http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=19. diakses 20 Mei 2016.
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta: IkatanAkuntan Indonesia.
Ismail, K. N. I. K dan Abdullah, S. N. 2013. Does Women Representation on Boards and Audit Committees Restrict Earnings Management? The Impact of Family Ownership in Malaysian Forms.Proceedings of the First AARESOC International Conference on Business and Management. Working paper.
Ismail, W. A. W., Kamarudin, K.A., Zijl, T.V dan Dunstan, K. 2013. Earnings Quality and the Adoption of IFRS- based Accounting standards: Evidence from an Emerging Market.Asian Review of Accounting. Vol 21 Iss: 1 pp.53.
Junita, S. dan Khairani, S,. 2011. Analisis Kinerja Perusahaan dengan Menggunakan Analisa Rasio Keuangan pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia. Working Paper.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2009.An Examination of The Asscociation Between Gender and Reporting Intentions for Fraudulent Financial Reporting. Journal of Business Ethics (87): 15 – 30.
Kieso, D. E., Weygandt, J. J, dan Warfiled, T. D. 2011. Intermediate Accounting Vol.1, IFRS edition, John Wiley & Sons Inc.
Kompas. 2015. Ada Penurunan Jumlah Wanita Indonesia di Level Manajerial Senior Perusahaan. http://female.kompas.com/read/2015/03/10/0900006/Ada.Penurunan.Jumlah.Wanita.Indonesia.di.Level.Manajerial.Senior.Perusahaan. Diakses tanggal 27 Juni 2016.
Krismiaji, Aryani, Y. A., Suhardjanto, D. 2013. Pengaruh Adopsi International Financial Reporting Standard Terhadap Kualitas Informasi Akuntansi. Jurnal Akuntansi dan Manajemen.Vol. 24 No. 2 Hal 63 -71.
Kurniawan, D. M. 2010. Standar Internasional Dipakai 2012.http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=138diakses pada 20 Mei 2016).
Kyaw, K., Oluugbode,M., dan Petracci, B. 2015. Does Gender Diverse Board Mean Less Earnings Management?. Finance Research Letters (14) 135 -141.
Lafond, R. dan Watts, R. L. 2007. The Information Role of Conservatism. Social Science Research Network Electronic Paper Collection: http:// ssrn.com/ abstract= 921619.
Lakhal, F., Aguir, A., Lakhal, N., Malek, A. 2015. Do Women On Boards And In Top Management Reduce Earnings ManagementEvidence In France. The Journal of Applied Business Research. Vol.31 No. 3.
Landsman, W. R., Maydew, E.L., Thornock, J. R. 2011. The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS.2011. http://ssrn.com/abstract=1337567.
Liu, C.h., Yao, L.J., Hu, N. Dan Liu, L. 2011. The Impact of IFRS on Accounting Quality in a Regulated Market: An Empirical Study of China. Journal of Accounting, Auditing & Financd 26 (4) 659 - 676.
Lips, H. M. 2007.Sex & Gender. Sixth Edition. McGraw- Hill Education.
Mahdy, D. 2015. Female CFOS and Real Earnings Management.www.researchgate.net/publication/2822476.
Muchlis, S. 2011. Harmonisasi Standar Akuntansi Internasional dan Dampak Penerapan dari Adopsi Penuh IFRS Terhadap PSAK. ASSETS. Vol. 1 No.2.
Nobes, Christopher & Robert Parker. 2008. Comparative International Accounting Edition. Pearson: Prentice Hall.
Novianto, R. A. dan Cahyonowati, N. 2014. Pengaruh Konvergensi IFRS Terhadap Asimetri Informasi (Study Kasus pada Perusahaan Real Estate di Indonesia). Diponegoro Journal of Accounting. Vol.3 No.2.
Paul, Diaconu. 2002. Impact of Globalization on International Accounting Harmonization. Academy of Economic Studies Burcharest. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=957029.
Peni, E., Vahamaa, S. 2010. Female Executives and Earnings Management.Managerial Finance. Vol. 36 Iss 1 pp.629 – 645.
Powell, G. N dan Butterfield, D. A. 1994. Investigating The “Glass Ceiling”Phenomenon: An Emprical Study of Actual Promotions to Top Management”. Academy of Management Journal. Vol.37 No. 1 68-86.
Pujilestari, R. dan Herusetya, A. 2013. Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real – Pengakuan Pendapatan Strategis.Jurrnal Akuntansi dan Keuangan. Vol. 15 No. 2 75 - 85.
Rahayu, R. dan Cahyati, A. D. 2015. Komparasi Asimetri Informasi Sebelum dan Sesudah Konfergensi IFRS (Studi Kasus Pada Perusahaan Agriculture dan Mining yang Terdaftar di BEI).Widya Warta. No.01. ISSN 0854-1981.
Richardson, V. J. 2000. Information Asymmetry and Earnings Management: Some Evidence. Review of Quantitative Finance and Accounting (15) 325 – 347.
Roychowdhury,S. 2006. Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics (42) 335 – 370.
Rose, C. 2007.Does Female Board Representation Influence Firm Performance? The Danish Evidence. Corporate Governance: An International Review. Vol. 15 No. 2. pp. 404 – 13.
Scott, William R. 2015. Financial Accounting Theory.Seventh edition. Toronto: Pearson Education Canada.
Sposito, C. A. 2013. Career Bariers for Women Executives and The Glass Ceiling Syndrome: The Case Study Comparison Between French and Turkish Women Executive.Social and Behavioral Sciences (75) 488 – 497.
Street, Donna L., Sidney J.G., &Stephanie M. B. 1999. Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. International Journal of Accounting. Vol. 34 No.1 pp. 11-48.
Sulistiawan, D., Januarsi, Y., Alvia, L. 2011. Creative Accounting. Jakarta: Salemba Empat.
Sun, J., Lan, G., dan Liu, G. 2014. Independent Audit Committee Characteristic and Real Earnings Management. Management Auditing Journal. Vol. 29 Iss 2 pp. 153 -172.
Supranto, J. 1995. Ekonometrik Buku Dua. Lembaga Penerbit Fakultas Ekonomi Universitasb Indonesia: Jakarta.
Tendeloo, B. V dan Vanstraelen, A. 2005. Earnings Management under German GAAP Versus IFRS. European Accounting Review. Vol.14 No. 1 155-180.
Thiruvadi, S. dan Huang, H. W. 2011. Audit Committee Gender Differences and Earnings Management. Gender Management: An International Journal. Vol. 26 Iss 7 pp. 483 -498.
Watts, R. L. 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons. Vol. 17 No.3 pp. 207 – 221.
Wahidah, U. Dan Ayem, S. 2015. Pengaruh Pengadopsian International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akunatansi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Syariah Paper Accounting FEB UMS. ISSN 2460 - 0784.
Wentling, R. M. 2003. The Career Development and Aspiration of Women in Middle Management Revisited. Women in Management Review. Vol. 18 ISS 6 pp. 311 – 324.
Widjaya, Untung. 2012. Aspek Feminimitas, Tekanan Ketaatan, dan Kompleksitas Tugas dalam Pertimbangan Audit.Jurnal Ilmiah Mahasiswa Akuntansi. Vol 1 No. 2.
Zhang, J. 2011. The Effect of IFRS Adoption on Accounting Conservatism- New Zealand Perspective. Auckland University of Technology.
Ashbaugh, H. dan Pincus, M. 2000.Domestic Accounting Standards, International Accounting Standards, and The Predictability of Earnings.Working paper.
Barth, M. E., Landsman dan Lang, M. H. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting Research. Vol.46 No. 3. Printed in U.S.A.
Bertin, M. J dan Moya, J. A. 2013. The Effect of Mandatory IFRS Adoption on Accounting Conservatism of Reported Earnings. Academia Revista Latinoamericana de Administraction. Vol.26 Iss: 1 pp.139 – 169.
Burke, S. dan Collins, K. M. 2001. Gender Differences in Leadership Styles and Management Skills.Women in Management Review. Vol 16 Iss 5 pp. 244 -245.
Cahyati, A. D. 2011. Peluang Manajemen Laba Pasca Konvergensi IFRS: Sebuah Tinjauan Teoritis dan Empiris. JRAK. Vol. 2 No.1.
Cahyonowati, N. dan Ratmono, D. 2012. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan. Vo.14 No. 2 (105 –115).
Carmona, S. dan Trombetta, M. 2008.On The Global Acceptance of IAS / IFRS Accounting Standards: The Logic and Implications of The Priciples Based System. J. Account. Public. Policy (27) 455 – 461.
Carter, D. A., Simkins, B. J., Simpson, W. G. 2003. Corporate Governance, Board Diversity, and Firm Value. The Financial Review (38) 33 – 53.
Chandra, A.H. 2015. Hubungan Antara Karakteristik Komite Audit Dengan Real Earnings Management Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013. Jurnal Ilmiah Mahasiswa Universitas Surabaya. Vol.4 No. 2.
Chen, H.F., Tang, Q. L., Jiang, Y. H., dan Lin, Z. J. 2010. The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. Journal of International Financial Management & Accounting, Vol. 21 Iss 3.
Copeland, T.E dan Galai, D. 1983. Information Effects on The Bid – Ask Spread.The Journal of Finance. Vol.38 No. 5 pp. 1457 – 1469.
Dewi, I. C. dan Herachwati, N. 2010. Analisis Dampak Kepemimpinan Transaksional dan Transformasional Terhadap Pembelajaran Organisasi Pada PT Bangun Satya Wacana Surabayai.Jurnal Manajemen Teori dan Terapan. Tahun 3 No.3.
Dimitopoulous, P.E., Asteriou. D., Kousenidis. D. dan Leventis. S. 2013. Impact of IFRS on Accounting Quality: Evidence from Greece. Advances in Accounting, Incorporating Advances in International Accounting (29) 108 -123.
Eagly, A.H dan Carli, L. L. 2003. The Female Leadership Advantage: An Evaluation of The Evidence. The Leadership Quaterly (14) 807 – 834.
Erhardt, N. L., Werbel, J. D. dan Shrader, C. B. 2003. Board of Director Diversity and Firm Financial Performance. Corporate Governance: An International Review. Vol. 11 pp. 102 – 10.
Ewert, R. dan Wagenhofer, A. 2005. Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review. Vol. 80 No. 4 pp. 1101 – 1124.
Fanani, Z. 2009. Kualitas Pelaporan Keuangan: Berbagai Faktor Penentu dan Konsekuensi Ekonomis. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 6 No. 1 hal 20 -45.
Fanani, Z. Dan Mikail, A. 2010. Pengaruh Manajemen Laba, Ukuran Perusahaan, Kinerja Perusahaan, Corporate Complexity, dan CEO Holdings Terhadap Skema Bonus.Jurnal Strategi Akuntansi. Vol. 2 No. 1.
Febriyanti, A., Sawarjuwono, T., Pratama, B.A. 2014. Manajemen Laba: Pro-Kontra Pemaknaan Antara Krediture dan Debitur Dalam Proses Pembiayaan Kredit. JMK. Vol. 16 No. 1. 55-68.
Fransisca, A. Dan Hery. 2015.Analisis Pengaruh Dewan Komisaris Independen dan Chief Financial Officer Wanita Terhadap Real Earnings Management Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010- 2011. Jurnal Akuntansi. 229-250.
Gassen, J. Dan Sellhorn, T. 2006. Applying IFRS in Germany- Determinants and Consequences. Betriebswirtschaftliche Forschung und Praxis. 58 (4).
Gavious, I., Segev, E. dan Yosef, R. 2012. Female Directors and Earnings Management in High- Technology Firms. Pacific Accounting Review. Vol. 24 Iss 1 pp. 4-32.
Gujarati, Damodar N. dan Potter, D. C. 2009. Basic Econometric. New York: McGraw- Hill.
Gul, F. A., Fung, S. Y. K., Jaggi, B. 2009. Earnings Quality: Some Evidence on The Role of Auditor Tenure and Auditor’s Industry Expertise. Social Science Research Network Electronic Paper Collection: http//ssrn.com/abstract=1353866.
Gunawan, I. K. 2015. Pengaruh Ukuran Perusahaan, Profitabilitas,dan LeverageTerhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI). E- Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1. Vol 03. No. 01.
Healy. P., Wahlen, J. (1999). A Review of the Earnings Management Literature and its Implications for Standard Setting. Accounting Horizons, 13 (4) 365-384.
Icih dan Fikrotusshohah, I. 2014. Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Adopsi Penuh International Financial Reporting Standard (IFRS):Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010 – 2013). Proceeding SNEB hal1.
IAI. 2008. Konvergensi Standar Akuntansi Keuangan (SAK) Indonesia ke International Financial Reporting Standards (IFRS). http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=19. diakses 20 Mei 2016.
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta: IkatanAkuntan Indonesia.
Ismail, K. N. I. K dan Abdullah, S. N. 2013. Does Women Representation on Boards and Audit Committees Restrict Earnings Management? The Impact of Family Ownership in Malaysian Forms.Proceedings of the First AARESOC International Conference on Business and Management. Working paper.
Ismail, W. A. W., Kamarudin, K.A., Zijl, T.V dan Dunstan, K. 2013. Earnings Quality and the Adoption of IFRS- based Accounting standards: Evidence from an Emerging Market.Asian Review of Accounting. Vol 21 Iss: 1 pp.53.
Junita, S. dan Khairani, S,. 2011. Analisis Kinerja Perusahaan dengan Menggunakan Analisa Rasio Keuangan pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia. Working Paper.
Kaplan, S., Pany, K., Samuels, J., dan Zhang, J. 2009.An Examination of The Asscociation Between Gender and Reporting Intentions for Fraudulent Financial Reporting. Journal of Business Ethics (87): 15 – 30.
Kieso, D. E., Weygandt, J. J, dan Warfiled, T. D. 2011. Intermediate Accounting Vol.1, IFRS edition, John Wiley & Sons Inc.
Kompas. 2015. Ada Penurunan Jumlah Wanita Indonesia di Level Manajerial Senior Perusahaan. http://female.kompas.com/read/2015/03/10/0900006/Ada.Penurunan.Jumlah.Wanita.Indonesia.di.Level.Manajerial.Senior.Perusahaan. Diakses tanggal 27 Juni 2016.
Krismiaji, Aryani, Y. A., Suhardjanto, D. 2013. Pengaruh Adopsi International Financial Reporting Standard Terhadap Kualitas Informasi Akuntansi. Jurnal Akuntansi dan Manajemen.Vol. 24 No. 2 Hal 63 -71.
Kurniawan, D. M. 2010. Standar Internasional Dipakai 2012.http://www.iaiglobal.or.id/v02/berita/detail.php?catid=&id=138diakses pada 20 Mei 2016).
Kyaw, K., Oluugbode,M., dan Petracci, B. 2015. Does Gender Diverse Board Mean Less Earnings Management?. Finance Research Letters (14) 135 -141.
Lafond, R. dan Watts, R. L. 2007. The Information Role of Conservatism. Social Science Research Network Electronic Paper Collection: http:// ssrn.com/ abstract= 921619.
Lakhal, F., Aguir, A., Lakhal, N., Malek, A. 2015. Do Women On Boards And In Top Management Reduce Earnings ManagementEvidence In France. The Journal of Applied Business Research. Vol.31 No. 3.
Landsman, W. R., Maydew, E.L., Thornock, J. R. 2011. The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS.2011. http://ssrn.com/abstract=1337567.
Liu, C.h., Yao, L.J., Hu, N. Dan Liu, L. 2011. The Impact of IFRS on Accounting Quality in a Regulated Market: An Empirical Study of China. Journal of Accounting, Auditing & Financd 26 (4) 659 - 676.
Lips, H. M. 2007.Sex & Gender. Sixth Edition. McGraw- Hill Education.
Mahdy, D. 2015. Female CFOS and Real Earnings Management.www.researchgate.net/publication/2822476.
Muchlis, S. 2011. Harmonisasi Standar Akuntansi Internasional dan Dampak Penerapan dari Adopsi Penuh IFRS Terhadap PSAK. ASSETS. Vol. 1 No.2.
Nobes, Christopher & Robert Parker. 2008. Comparative International Accounting Edition. Pearson: Prentice Hall.
Novianto, R. A. dan Cahyonowati, N. 2014. Pengaruh Konvergensi IFRS Terhadap Asimetri Informasi (Study Kasus pada Perusahaan Real Estate di Indonesia). Diponegoro Journal of Accounting. Vol.3 No.2.
Paul, Diaconu. 2002. Impact of Globalization on International Accounting Harmonization. Academy of Economic Studies Burcharest. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=957029.
Peni, E., Vahamaa, S. 2010. Female Executives and Earnings Management.Managerial Finance. Vol. 36 Iss 1 pp.629 – 645.
Powell, G. N dan Butterfield, D. A. 1994. Investigating The “Glass Ceiling”Phenomenon: An Emprical Study of Actual Promotions to Top Management”. Academy of Management Journal. Vol.37 No. 1 68-86.
Pujilestari, R. dan Herusetya, A. 2013. Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real – Pengakuan Pendapatan Strategis.Jurrnal Akuntansi dan Keuangan. Vol. 15 No. 2 75 - 85.
Rahayu, R. dan Cahyati, A. D. 2015. Komparasi Asimetri Informasi Sebelum dan Sesudah Konfergensi IFRS (Studi Kasus Pada Perusahaan Agriculture dan Mining yang Terdaftar di BEI).Widya Warta. No.01. ISSN 0854-1981.
Richardson, V. J. 2000. Information Asymmetry and Earnings Management: Some Evidence. Review of Quantitative Finance and Accounting (15) 325 – 347.
Roychowdhury,S. 2006. Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics (42) 335 – 370.
Rose, C. 2007.Does Female Board Representation Influence Firm Performance? The Danish Evidence. Corporate Governance: An International Review. Vol. 15 No. 2. pp. 404 – 13.
Scott, William R. 2015. Financial Accounting Theory.Seventh edition. Toronto: Pearson Education Canada.
Sposito, C. A. 2013. Career Bariers for Women Executives and The Glass Ceiling Syndrome: The Case Study Comparison Between French and Turkish Women Executive.Social and Behavioral Sciences (75) 488 – 497.
Street, Donna L., Sidney J.G., &Stephanie M. B. 1999. Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs. International Journal of Accounting. Vol. 34 No.1 pp. 11-48.
Sulistiawan, D., Januarsi, Y., Alvia, L. 2011. Creative Accounting. Jakarta: Salemba Empat.
Sun, J., Lan, G., dan Liu, G. 2014. Independent Audit Committee Characteristic and Real Earnings Management. Management Auditing Journal. Vol. 29 Iss 2 pp. 153 -172.
Supranto, J. 1995. Ekonometrik Buku Dua. Lembaga Penerbit Fakultas Ekonomi Universitasb Indonesia: Jakarta.
Tendeloo, B. V dan Vanstraelen, A. 2005. Earnings Management under German GAAP Versus IFRS. European Accounting Review. Vol.14 No. 1 155-180.
Thiruvadi, S. dan Huang, H. W. 2011. Audit Committee Gender Differences and Earnings Management. Gender Management: An International Journal. Vol. 26 Iss 7 pp. 483 -498.
Watts, R. L. 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons. Vol. 17 No.3 pp. 207 – 221.
Wahidah, U. Dan Ayem, S. 2015. Pengaruh Pengadopsian International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akunatansi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Syariah Paper Accounting FEB UMS. ISSN 2460 - 0784.
Wentling, R. M. 2003. The Career Development and Aspiration of Women in Middle Management Revisited. Women in Management Review. Vol. 18 ISS 6 pp. 311 – 324.
Widjaya, Untung. 2012. Aspek Feminimitas, Tekanan Ketaatan, dan Kompleksitas Tugas dalam Pertimbangan Audit.Jurnal Ilmiah Mahasiswa Akuntansi. Vol 1 No. 2.
Zhang, J. 2011. The Effect of IFRS Adoption on Accounting Conservatism- New Zealand Perspective. Auckland University of Technology.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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