Pengaruh Kompensasi Bonus, Pendidikan dan Komposisi Gender Dewan Direksi Terhadap Manajamen Laba pada Bank Syariah di Indonesia
DOI:
https://doi.org/10.29040/jiei.v6i1.601Keywords:
manajemen laba, perbankan syariah, kompensasi bonus, gender, pendidikan direksiAbstract
References
Almadi, M., & Lazic, P. (2016). CEO incentive compensation and earnings management. Management Decision, 54(10), 2447–2461. https://doi.org/10.1108/MD-05-2016-0292
Almutairi, A. R., & Quttainah, M. A. (2016). Corporate Governance : Evidence from Islamic Banks. Social Responsibility Journal (Vol. 13). https://doi.org/10.1108/SRJ-05-2016-0061
Anthony, R. N. and V. G. (2005). Sistem Pengendalian Manajemen. Salemba Empat.
Arun, T. G., Almahrog, Y. E., & Ali Aribi, Z. (2015). Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis, 39, 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Darmadi, S. (2013). Board members’ education and firm performance: evidence from a developing economy. International Journal of Commerce and Management, 23(2), 113–135. https://doi.org/10.1108/10569211311324911
Dechow, P. M., Sloan, R. G., & Sweeney, A. (1995). Detecting Earning Management. The Acconting Review.
Duong, L., & Evans, J. (2016). Gender differences in compensation and earnings management: Evidence from Australian CFOs. Pacific Basin Finance Journal, 40, 17–35. https://doi.org/10.1016/j.pacfin.2016.07.004
Dwiharyadi, A. (2017). Pengaruh Keahlian Akuntansi Dan Keuangan Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 75–93. https://doi.org/10.21002/jaki.2017.05
Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: BP Undip.
Hadri Kusuma. (2006). Dampak Manajemen Laba Terhadap Relevansi Informasi Akuntansi: Bukti Empiris Dari Indonesia. Jurnal Akuntansi Dan Keuangan, 8, pp.1-12. Retrieved from http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/16578
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, (4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kieso, D., Weygandt, J., & Warfield, T. (2015). Intermediate Accounting (2nd Edition ed.). (2nd ed.). United States of America: John Wiley & Sons.
King, T., Srivastav, A., & Williams, J. (2016). What’s in an education? Implications of CEO education for bank performance. Journal of Corporate Finance, 37, 287–308. https://doi.org/10.1016/j.jcorpfin.2016.01.003
Lindorff, M., & Prior Jonson, E. (2013). CEO business education and firm financial performance: a case for humility rather than hubris. Education + Training, 55(4/5), 461–477. https://doi.org/10.1108/00400911311326072
Lukman, H. (2015). Analisis Faktor-Faktor Yang Memengaruhi Praktik Manajemen Laba Pada Indsutri Perbankan. Jurnal Akuntansi, XIX(01), 79–92. http://dx.doi.org/10.24912/ja.v19i1.115
Luo, J. hui, Xiang, Y., & Huang, Z. (2017). Female directors and real activities manipulation: Evidence from China. China Journal of Accounting Research, 10(2), 141–166. https://doi.org/10.1016/j.cjar.2016.12.004
Nofinawati. (2015). Perkembangan perbankan syariah di indonesia. Jurnal JURIS, 14(2), 168–183. http://dx.doi.org/10.31958/juris.v14i2.305
Pujiati, E. J., & Arfan, M. (2013). Struktur Kepemilikan Dan Kompensasi Bonus Serta Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2006-2010. Jurnal Telaah & Riset Akuntansi, 6(2), 122–139. http://www.jurnal.unsyiah.ac.id/TRA/article/view/1324
Pujiati, L., & Wahyuningsih, I. (2016). Perbedaan manajemen laba pada bank syariah dan bank konvensional yang terdaftar di OJK. Akademika, 14(2), 113–118. http://jurnal.stieimalang.ac.id/index.php/JAK/article/view/56
Risa, N., & Sukaesih, S. (2014). Pengaruh manajemen laba terhadap kinerja perusahaan melalui GCG sebagai variabel moderating. JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 5(1), 70-84. http://jurnal.unismabekasi.ac.id/index.php/jrak/article/download/1333/1199
Ross, W., & Zimmerman, J. L. (1990). Postive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156. Retrieved from http://www.jstor.org/stable/247880
Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3, 91–102.
Widarjono, A. (2005). Ekonometrika: Teori dan Aplikasi Untuk Ekonomi dan Bisnis (1st ed.). Yogyakarta: Ekonosia.
Widyaningdyah, A. U. (2001). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Earnings Management Pada Perusahaan Go Public Di Indonesia. Jurnal Akuntansi Dan Keuangan, Fakultas Ekonomi Universitas Kristen Petra, 3(2), 89–101. http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/15682
Wijaya, V. A., & Christiawan, Y. J. (2014). Pengaruh Kompensasi Bonus, Leverage, dan Pajak Terhadap Earning Management Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013. Tax & Accounting Review, 4(1), 1–9. http://publication.petra.ac.id/index.php/akuntansi-pajak/article/view/3117
Zalata, A. M., Tauringana, V., & Tingbani, I. (2018). Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? International Review of Financial Analysis, 55, 170–183. https://doi.org/10.1016/j.irfa.2017.11.002



