You are on page 1of 2

DAFTAR PUSTAKA

AAOIFI (2002), Financial Accounting Standard No 11: Provision and Reserve,


Accounting and Auditing Organization For Islamic Financial Institutions,
Manama, Bahrain.
Ahmed, A.S., Takeda, C. dan Thomas, S. (1999), Bank Loan Loss Provisions: A
Reexamination of Capital Management, Earnings Management and Signaling
Effects, Journal of Accounting and Economics, Vol. 28 No. 1, 1-25.
Alman Mahir, (2012), Shariah Supervisory Board Composition Effects On Islamic
Banks
Risk-Taking
Behavior,
http://www.fma.org/Luxembourg/Papers/Paper_SSB_Alman_112012.pdf
,
Diakses 20 Mei 2014.
Ball, R dan P. Brown, (1968), An Empirical Evaluation of Accounting Income
Numbers, Journal of Accounting Research (Autumn 1968), 159-178
Beidleman, C. (1973), Income Smoothing: The Role Of Management, The
Accounting Review, Vol. 48 No. 4, 653-67
Boulila, Taktak, Neila, Sarra Ben Slama Zouari, Abdelkader Boudriga (2010), Do
Islamic Banks Use Loan Loss Provisions to Smooth Their Result?, Journal of
Islamic Accounting and Business Research Vol. 1 No. 2, 2010
Copeland, R.M (1968), Income Smoothing, Journal Of Accounting Research,
Em-piricalresearch In Accounting, Se-lected Studies 6 (Supplement): 101-116.
Eckel, N. (1981), The income smoothing hypothesis revisited, Abacus, Vol. 17 No.
1, pp. 28-40.
Eisenhardt, Kathleen, (1989). Agency theory: an assessment and review. Academy of
Management Review, v. 14, n. 1. p.57-74.
Ghozali, Imam, (2006). Aplikasi Analisis Multivariate Dengan Program SPSS.
Semarang. Badan Penerbit Universitas Diponegoro.
Hendriksen, Eldon, dan Michael van Breda (1992). Accounting Theory, 5th ed. New
York, NY: Richard D. Irwin.

Jensen, M.C. dan W.H. Meckling. (1976), Theory of the Firm: Managerial Behaviour,
Agency Costs and Ownership Structure, Journal of Financial Economics 3 (4),
305-360
Koch, B.S (1981), Income Smoothing: An Experiment, The Accounting Review, Vol,
56,No. 3 July: 574-586.
Majdi Quttainah, (2011), Do Islamic Banks Employ Less Earnings Management?,
Politics and Economic Development ERF 17th Conference March 20-22.
Michelson et al. (1995), A Market Based Analysis of Income Smoothing. Journal of
Business Finance and Auditing 22 (8), Desember 1995, 0306-686.
Misman Najuma dan Ahmad Wahida, (2011), Loan Loss Provisions: Evidence from
Malaysian Islamic and Conventional Banks. International Review of Business
Research Papers Vol. 7. No. 4. July 2011 Pp. 94-103
Perez, D., Salas, V. dan Saurina, J. (2006), Earnings and Capital Management In
Alternative Loan Loss Provision Regulatory Regimes, Banco De Espana, No.
0614.
Rasidah Abdul., Siti Balqis N., dan Tariq H Ismail, (2013), Governance and Risk
Management: Empirical Evidence from Malaysia and Egypt, International
Journal of Finance & Banking Studies Vol 2 No 3
Stolowy, H., dan G. Breton, (2000). A Framework for Clasification of Account
Manipulation. HEC Accounting & Management Control Working Paper, No.
708.
Subekti Imam, (2005), Asosiasi Antara Praktik Income smoothing Dan Reaksi Pasar
Modal Di Indonesia, Makalah Simposium Nasional Akuntansi VIII: 223-237.
Sudarsono, Heri, (2003), Bank dan Lembaga Keuangan Syariah Diskripsi dan
Ilustrasi, Ekonisia Kampus Fakultas Ekonomi UII, Yogyakarta.
Sundararajan, V. (2008), Issues in managing profit equalization reserves and
investment risk reserves in Islamic banks, Journal of Islamic Economics,
Banking and Finance, Vol. 4 No. 1, pp. 1-12.
Zoubi, T.A. dan Al-Khazali, O. (2007), Empirical testing of the loss provisions of
banks in the GCC region, Managerial Finance, Vol. 33 No. 7, pp. 500-11.