1 |
Scott, A., Gravelle, H., Simoens, S., Bojke, C., & Sibbald, B. (2006). Job satisfaction and quitting intentions: A structural model of British general practitioners. British Journal of Industrial Relations, 44(3), 519-540. https://doi.org/10.1111/j.1467-8543.2006.00511.x
DOI
|
2 |
Sheikh, M. F., Bhutta, A. I., & Sultan, J. (2019). CEO compensation and unobserved firm performance in Pakistan. Journal of Asian Finance, Economics, and Business, 6(3), 305-313. https://doi.org/10.13106/jafeb.2019.vol6.no3.305
DOI
|
3 |
Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporategovernance practices: Evidence from Indonesia. The International Journal of Accounting, 43, 1-27. https://doi.org/10.1016/j.intacc.2008.01.001
DOI
|
4 |
Siti, P., Hesti, A. K., & Robiyanto, R. (2020). Corporate governance and earnings management practices in the Indonesian banking sector quality. Quality Access to Success, 21(176), 102-108. https://doi.org/10.1016/j.jbusres.2019.11.013
DOI
|
5 |
Stolowy, H., & Breton, G. (2004). Accounts manipulation: A literature review and proposed conceptual framework. Review of Accounting & Finance, 3(1), 5-66. https://doi.org/10.1108/eb043395
DOI
|
6 |
Stulz, R. (2013). How companies can use hedging to create shareholder value. Journal of Applied Corporate Finance, 25(4), 21-29. https://doi.org/10.1111/jacf.12038
DOI
|
7 |
Gill, A., Biger, N., & Mand, H. S. (2013). Earnings management, firm performance, and the value of Indian manufacturing firms. International Research Journal of Finance and Economics, 116, 120-136. https://scholarworks.waldenu.edu/sm_pubs/65/
|
8 |
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855-888. https://doi.org/10.1111/j.1911-3846.2010.01029.x
DOI
|
9 |
Handriani, E., & Robiyanto, R. (2019). Institutional ownership, independent board, board size, and firm performance: Evidence from Indonesia. Contaduria y Administracion, 64(3), 1-16. https://doi.org/10.22201/fca.24488410e.2018.1849
DOI
|
10 |
Haron, H., & Akhtaruddin, M. (2013). Determinants of directors' remuneration in Malaysian public listed companies. Indian Journal of Corporate Governance, 6(2), 17-41. https://doi.org/10.1177/0974686220130202
DOI
|
11 |
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard settings. Accounting Horizons, 13(4), 365-383. http://dx.doi.org/10.2308/acch.1999.13.4.365
DOI
|
12 |
Hermiyetti, & Manik, E. N. (2010). The influence of good corporate governance mechanism on earnings management: An emprical study in Indonesian BEI company 2006-2010. Indonesian Capital Market Review, 5, 52-63. https://doi/org/10.21002/icmr.v5i1.1583
DOI
|
13 |
Holthausen, R. W. (1990). Accounting method choice: opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics, 12(1-3), 207-218. https://doi.org/10.1016/0165-4101(90)90047-8
DOI
|
14 |
Tobin, J. (1969). A general equilibrium approach to monetary theory. Journal of Money, Credit and Banking, 1(1), 15-29. https://doi.org/10.2307/1991374
DOI
|
15 |
Kostyuk, A., Stiglbauer, M., & Govorun, D. (2016). The theory and practice of directors' remuneration: New challenges and opportunities. Bingley, UK: Emerald Group Publishing Limited.
|
16 |
Stulz, R. (2015). Risk‐taking and risk management by banks. Journal of Applied Corporate Finance, 27(1), 7-19. https://doi.org/10.1111/jacf.12099
DOI
|
17 |
Suprianto, E., & Setiawan, D. (2018). Impact of family control on the relationship between earning management and future performance in Indonesia. Business and Economic Horizon, 14(2), 342-354. http://dx.doi.org/10.15208/beh.2018.25
DOI
|
18 |
Suryani, A., & Putri, H. T. (2019). The effect of related party transactions through opportunistic behavior management to increase firm value. Journal of Finance and Banking Review, 4(2), 64-72. https://doi.org/10.35609/jfbr.2019.4.2(3)
DOI
|
19 |
Susanto, S., & Christiawan, Y. J. (2016). The effect of earnings management on firm value. Business Accounting Review, 4(1), 205-216. https://media.neliti.com/media/publications/189888-ID-pengaruh-earnings-management-terhadap-fi.pdf
|
20 |
Tobin, J., & Brainard, W. (2016). On Crotty's critique of q-theory. Journal of Post Keynesian Economics, 12(4), 543-549. https://doi.org/10.1080/01603477.1990.11489817
DOI
|
21 |
Lin, F. L. (2011). Is earnings management opportunistic or beneficial in Taiwan ? Application of panel smooth transition regression model. International Journal of Economics and Finance, 3(1), 133-142. https://doi.org/10.5539/ijef.v3n1p133
DOI
|
22 |
Tong, S., & Junarsin, E. (2013). Do private firms outperform SOE firms after going public in China given their different governance characteristics? Gadjah Mada International Journal of Business, 15(2), 133-170. https://doi.org/10.22146/gamaijb.5699
DOI
|
23 |
Tucker, X. J., & Zarowin, P. (2006). Does income smoothing improve earnings informativeness? The Accounting Review, 81(1), 251-270. http://bear.warrington.ufl.edu/tucker/TAR_income_smoothing.pdf
DOI
|
24 |
Watts, R. L., & Zimmerman, J. (1986). Positive accounting theory. The Accounting Review, 65(1), 131-156. https://www.jstor.org/stable/247880
|
25 |
Kurniawan, I. S. (2019). Factors analysis are affecting of tax management on effective tax indicators. Journal of Accounting, 16(2), 213-221. http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/5949
|
26 |
Lang, L. H., Stulz, R. M., & Walkling, R. A. (1989). Managerial performance, Tobin's Q, and the gains from successful tender offers. Journal of Financial Economics, 24, 137-154. http://doi.org/10.1.1.619.7811
DOI
|
27 |
Mildred, A. M. (2012). The relationship between director remuneration and performance of firm listed in the Nairobi Securities Exchange [Master Thesis, School of Business of The University of Nairobi]. http://erepository.uonbi.ac.ke/handle/11295/9123
|
28 |
Mohammadi, S., & Nezhad, B. M. (2015). The role of disclosure and transparency in financial reporting. International Journal of Accounting and Economics Studies, 3(1), 60. https://doi.org/10.14419/ijaes.v3i1.4549
DOI
|
29 |
Mohd Razali, M. W., Yee, N. S., Hwang, J. Y. T., Tak, A. H. Bin, & Kadri, N. (2018). Directors' remuneration and firm's performance: A study on Malaysian listed firm under consumer product industry. International Business Research, 11(5), 102. https://doi.org/10.5539/ibr.v11n5p102
DOI
|
30 |
Mulyasari, W., Sugiri, S., Herdhayinta, H., Agengtirtayasa, U. S., Mada, U. G., & Mada, U. G. (2016). Information content of earnings managements : Implications on growth and value companies. Journal of Accounting and Finance in Emerging Economies, 2(1), 47-56. https://doi.org/10.26710/jafee.v2i1.73
DOI
|
31 |
Neokleous, C. I. (2015). Executive compensation as a corporate governance problem. https://www1.essex.ac.uk/journals/estro/documents/issue7/Full_Issue_7.1.pdf
|
32 |
Purwanti, D., & Natser, G. I. (2016). Influence of the quality of accrual financial report information with the roles of accounting information system as an intervening factor. Jurnal Dinamika Akuntansi, 8(2), 84-97. https://journal.unnes.ac.id/nju/index.php/jda/article/view/9307
DOI
|
33 |
Pangestu, A. P., Agustia, S., & Rachman, R. A. (2019). The relationship between the remuneration of directors and financial performance of companies in Indonesia. Indonesian Accounting and Finance Studies, 2(1), 49-77. https://doi.org/10.21632/saki.2.1.49-77
DOI
|
34 |
Pearce, J. A., & Robinson, R. B. (2007). Strategic management: Formulation, implementation, and control (10th ed.). Jakarta: Salemba Empat Press.
|
35 |
Phornlaphatrachakorn, K., & Na-Kalasindhu, K. (2020). Strategic management accounting and firm performance: Evidence from finance businesses in Thailand. Journal of Asian Finance, Economics, and Business, 7(8), 309-321. https://doi.org/10.13106/JAFEB.2020.VOL7.NO8.309
DOI
|
36 |
Al-Absy, M. S. M., Ismail, K. N. I. K., Chandren, S., & Al-Dubai, S. A. A. (2020). Involvement of board chairmen in audit committees and earnings management: Evidence from Malaysia. Journal of Asian Finance, Economics, and Business, 7(8), 233-246. https://doi.org/10.13106/JAFEB.2020.VOL7. NO8.233
DOI
|
37 |
Puspita, T., Azward, A., & Fuadah, L. (2020). The effect of committees under the board of commissioners, profitability and inventory intensity on tax aggressiveness: The Empirical study of manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. Accounting and Finance, 1, 114-122. http://www.afj.org.ua/pdf/731-vpliv-komitetiv-pri-radi-upovnovazhenih-pributkovosti-ta-intensivnosti-zapasiv-na-podatkovu-optimizaciyu.pdf
DOI
|
38 |
Resmi, S. (2012). Taxation: Theory & cases (6th ed.). Jakarta: Salemba Empat Press.
|
39 |
Ruparelia, R., & Njuguna, A. (2016). Relationship between board remuneration and financial performance in the Kenyan financial services industry. International Journal of Financial Research, 7(2), 247-255. https://doi.org/10.5430/ijfr.v7n2p247
DOI
|
40 |
Adiyaningsih, E. C. N., Hidayat, K., & Effendy, I. (2016). Tax plan analysis of income tax expenses: Article 21. Journal of Taxation, 10(1), 1-6. https://media.neliti.com/media/publications/193978-ID-tax-plan-analysis-beban-pajak-penghasila.pdf
|
41 |
Dechow, P., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225. https://www.jstor.org/stable/248303
|
42 |
Al-Najjar, F., & Riahi-Belkaoui, A. (2001). Growth opportunities and earnings management. Managerial Finance, 27(12), 72-81. https://doi.org/10.1108/03074350110767457
DOI
|
43 |
Chaney, P., Faccio, M., Parsley, D., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1-2), 58-76. https://doi.org/10.1016/j.jacceco.2010.07.003
DOI
|
44 |
Cohen, L., Marcus, A. J., Rezaee, Z., & Tehranian, H. (2011). Earnings guidance, earnings management, and share prices. International Research Journal of Finance and Economics, 116, 121-132.
|
45 |
Ernayani, R., & Robiyanto, R. (2016). The effect of the cash flows, gross profit, and company size on Indonesian stock returns: A study on the chemical and basic industry companies during the periods of 2009-2014. International Journal of Applied Business and Economic Research, 14(3), 339-351. https://ssrn.com/abstract=2795657
|
46 |
Gan, H., Park, M. S., & Suh, S. (2020). Non-financial performance measures, CEO compensation, and firms' future value. Journal of Business Research, Elsevier, 110(C), 213-177. https://doi.org/10.1016/j.jbusres.2020.01.002
DOI
|
47 |
Salehi, M., & Manesh, N. B. (2011). The effect of income smoothing on the informativeness of stock price: Evidence from the Tehran Stock Exchange. Asian Journal on Quality, 12(1), 80-90. https://doi.org/10.1108/15982681111140561
DOI
|
48 |
Saleh, I., Afifa, M. A., & Alsufy, F. (2020). Does earnings quality affect companies' performance? New Evidence from the Jordanian Market. Journal of Asian Finance, Economics, and Business, 7(11), 33-43. https://doi.org/10.13106/jafeb.2020.vol7.no11.033
DOI
|