Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Ahmed, A S dan Duellman, Scott. 2007. Accounting Conservatism and Board of Director
Characteristics: An Empirical Analysis Anwer. Journal of Accounting and
Economics, Vol. 43 , 411-437. State University of New York.
Amran, Noor Afza. 2019. Audit Quality and Accounting Conservatism. Journal of
Accounting, Finance, and Auditing Studies. University of Utara: Malaysia. [Online]
https://www.researchgate.net/publication/333717955_Audit_Quality_and_Accounting
_Conservatism Diakses 29 Juli 2019
Basu, Sudipta. 1997. The Conservatism Principle and The Asymmetric Timeliness of
Earnings. Journal of Accounting and Economics 24 Page 3-37.
CNN Indonesia.
https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga-
kelalaian-auditor-garuda-indonesia
Dechow, P., Ge, W., & Schrand, C. 2010. Understanding earnings quality: A review of the
proxies, their determinants and their consequences. Journal of Accounting and
Economics, 50(2), Hlm. 344–401.
Enache, Luminita dan Meca, Emma Garcia. 2019. Board Composition and Accounting
Conservatism: The Role of Business Experts, Support Specialist and Community
Influentials. Australian Accounting Review No. 88 Vol. 29 Issue 1 2019
Krishnan dan Visvanathan. 2007. Do Auditors Price Audit Committee’s Expertise? The Case
of Accounting Vs. Non-Accounting Financial Experts.
Mutmainnah, N. & Wardhani, R. 2013. Analisis Dampak Kualitas Komite Audit Terhadap
Kualitas Laporan Keuangan Perusahaan dengan Kualitas Audit Sebagai Variabel
Moderasi. Jurnal Akuntansi dan Keuangan Indonesia. Desember 2013 Vol. 10 No. 2
Hlm. 147-170 [Online] Diakses 30 Agustus 2019
Padmawati, Ika & Facrurrozie. 2015. Pengaruh Mekanisme Good Corporate Governance
dan Kualitas Audit terhadap Tingkat Konservatisme Akuntansi. Accounting Analysis
Journal 4 (1) ISSN 2252-6765 [Online] http://journal.unnes.ac.id/sju/index.php/aaj
diakses 29 Agustus 2019
Pratanda, R., & Kusmuriyanto, K. (2014). Pengaruh Mekanisme Good Corporate
Governance, Likuiditas, Profitabilitas, Dan Leverage Terhadap Konservatisme
Akuntansi. Accounting Analysis Journal, 3(2). https://doi.org/10.15294/aaj.v3i2.4256.
Diakses pada 3 Agustus 2019.
Ball, Ray. 2001. Infrastructure Requirements for An Economically Efficient System of Public
Financial Reporting and Disclosure. Brookings-Wharton Papers on Financial
Services. Page 127-169. Brookings Institution Press.
Sekaran, U dan Bougie, R. 2016. Research Methods for Business (Seventh Edition). United
Kingdom: John Wiley & Sons Ltd.
Ghozali, I. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan
Penerbit Universitas Diponegoro.
Hartono, Jogiyanto. 2016. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-
Pengalaman (Edisi 6). Yogyakarta: BPFE.