How to cite this paper
Agustina, H., Elfita, R., Soelistya, D., Muttaqiin, N & Mochklas, M. (2021). The role of corporate governance in earnings persistence: Audit committee as a moderation variable.Accounting, 7(7), 1779-1784.
Refrences
Arif, D., Yucha, N., Setiawan, S., Oktarina, D., Martah, V., & Muttaqiin, N. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7(8), 419–424.
Barth, M. & Hutton, A. (2001). financial analysis and the Pricing of Accruals. Working paper, Volume Research Paper Series, Graduate School of Business Stanford University.
Davies, S. & Parker, C. (1995). Auditing Handbook. Sidney: Prentice-Hall.
Febiani, S. (2012). Konservatisme Akuntansi, Corporate governance, Dan Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(2).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accrual, and Cash Flow When Firms Have Large Book Tax Differences. The Accounting, 80.
Jao, R., & Pagalung, G. (2011). Corporate governance, ukuran perusahaan, dan leverage terhadap manajemen laba perusahaan manufaktur Indonesia. Jurnal Akuntansi dan Auditing, 8(1), 43-54.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Khafid, M. (2012). Pengaruh Tata Kelola Perusahaan (Corporate Governance) dan Struktur Kepemilikan Terhadap Persistensi Laba, Jurnal Dinamika Akuntansi, 4(2).
Klein, A. (2002). Audit Committee, Board of Directors Characteristics and Earnings Management. Journal of Accounting and Economics, 39, 375 - 400.
Nasution, M., & Setiawan, D. (2007). Pengaruh corporate governance terhadap manajemen laba di industri perbankan Indonesia. Simposium Nasional Akuntansi X, 1(1), 1-26.
Nugroho, M., Arif, D., & Halik, A. (2021). The effect of loan-loss provision, non-performing loans, and third-party fund on capital adequacy ratio. Accounting, 7(4), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Nugroho, M., Halik, A., & Arif, D. (2020). Effect Of Camels Ratio On Indonesia Banking Share Prices. The Journal of Asian Finance, Economics, and Business, 7(11), 101–106.
Scott, W. R. (2009). Financial Accounting Theory. 5th ed. Canada: Prentice-Hall.
Sugiono (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujana, I. M., Yasa, G. W. & Badera, I. D. N. (2017). Pengaruh Komite Audit dan Kepemilikan Institusional Pada Persistensi Laba Perusahaan Manufaktur. Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(12), 4311-4338.
Utama, M. (2004). Komite Audit, Good Corporate Governance, dan Pengungkapan Informasi. Jurnal Akuntansi dan Keuangan Indonesia, 1(PP.61-79).
Barth, M. & Hutton, A. (2001). financial analysis and the Pricing of Accruals. Working paper, Volume Research Paper Series, Graduate School of Business Stanford University.
Davies, S. & Parker, C. (1995). Auditing Handbook. Sidney: Prentice-Hall.
Febiani, S. (2012). Konservatisme Akuntansi, Corporate governance, Dan Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(2).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accrual, and Cash Flow When Firms Have Large Book Tax Differences. The Accounting, 80.
Jao, R., & Pagalung, G. (2011). Corporate governance, ukuran perusahaan, dan leverage terhadap manajemen laba perusahaan manufaktur Indonesia. Jurnal Akuntansi dan Auditing, 8(1), 43-54.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Khafid, M. (2012). Pengaruh Tata Kelola Perusahaan (Corporate Governance) dan Struktur Kepemilikan Terhadap Persistensi Laba, Jurnal Dinamika Akuntansi, 4(2).
Klein, A. (2002). Audit Committee, Board of Directors Characteristics and Earnings Management. Journal of Accounting and Economics, 39, 375 - 400.
Nasution, M., & Setiawan, D. (2007). Pengaruh corporate governance terhadap manajemen laba di industri perbankan Indonesia. Simposium Nasional Akuntansi X, 1(1), 1-26.
Nugroho, M., Arif, D., & Halik, A. (2021). The effect of loan-loss provision, non-performing loans, and third-party fund on capital adequacy ratio. Accounting, 7(4), 943–950. https://doi.org/10.5267/j.ac.2021.1.013
Nugroho, M., Halik, A., & Arif, D. (2020). Effect Of Camels Ratio On Indonesia Banking Share Prices. The Journal of Asian Finance, Economics, and Business, 7(11), 101–106.
Scott, W. R. (2009). Financial Accounting Theory. 5th ed. Canada: Prentice-Hall.
Sugiono (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujana, I. M., Yasa, G. W. & Badera, I. D. N. (2017). Pengaruh Komite Audit dan Kepemilikan Institusional Pada Persistensi Laba Perusahaan Manufaktur. Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(12), 4311-4338.
Utama, M. (2004). Komite Audit, Good Corporate Governance, dan Pengungkapan Informasi. Jurnal Akuntansi dan Keuangan Indonesia, 1(PP.61-79).