auditing: a journal ofpractice & theory, vol. 23, issue 2

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53 REFERENCES Abbott, LJ., Park, Y. & Parker, S. 2000,'The Effects of Audit Committee Activity and Independence on Corporate Fraud,' Managerial Finance, Vol. 26, No. 11, pp.55-68 Adams, R. B. & Mehran, H. 2005, 'Corporate Performance, Board Structure and its Determinants in the Banking Industry,' EFA Moscow Meetings Allen, J. 2000, 'Code Convergence in Asia: Smoke or Fire?', Corporate Governance International, Vol. 3, Issue 1, Hong Kong Institute of Company Secretaries. Bamhart, S. W., Man* M. W. and Rosenstein S. (1994) Firm performance and board composition: Some new evidence, Managerial and Decision Economics, 15: 329-40. Barton, D., Felton, R. F. & Song, R. 2000, 'Building Asian Boards,' McKinsey Quarterly, Special Edition, Issue 4, pp. 64-74 Baysinger, R. D. and Butler, H. N. (1985) Corporate governance and the board of directors: Performance effects of changes in board composition, Journal of Law, Economics, and Organization, 1: 101-24. Bedard, J., Chtourou, S.M. & Courteau, L. 2004, 'The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management,' Auditing: A Journal of Practice & Theory, Vol. 23, Issue 2, pp. 13-37 Beiner, S., Drobetz, W., Schmid, F. & Zimmermann, H. 2004, 'Is Board Size an Independent Corporate Governance Mechanism?', Kyklos, Vol. 57, No. 3, pp. 327-356 Bhagat, S. & Black, B. 2002, 'The Non-Correlation Between Board Indpendence and Long- Term Firm Performance,' Journal of Corporation Law, Vol. 27, Issue 2, pp. 231-247 Black, B.S., Jang, H. & Kim,W. 2006, 'Does Corporate Governance Affect Firm Value?', Journal of Law, Economics, and Organization, Vol. 22, No. 2 Blue Ribbon Committee (BRC) 1999, Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees, Printed by The New York Stock Exchange and The National Association of Securities Dealers, Available at http://www.kpmg.eom/aci/other.asp#Blue Brown, L.D. & Caylor, M. L. 2005, 'Corporate Governance and Firm Operating Performance,' Available at SSRN: http://ssrn.com/abstract=586423 Capulong, M. A., Edwards, D., Webb, D., and Zhuang, J. 2000, Corporate Governance and Finance in East Asia: A Study of Indonesia, Republic of Korea, Malaysia, Philippines, and Thailand, Vol. 1 (Consolidated Report), Asia Development Bank (ADB) The Effect of Board Governance Structure on Companys Market-Based Performance in Indonesia HARSOYO, TRI (Adv.: Jogiyanto Hartono, Prof., Dr., M.B.A.), Jogiyanto Hartono, Prof., Dr., M.B.A. <br /> Universitas Gadjah Mada, 2013 | Diunduh dari http://etd.repository.ugm.ac.id/

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Page 1: Auditing: A Journal ofPractice & Theory, Vol. 23, Issue 2

53

REFERENCES

Abbott, LJ., Park, Y. & Parker, S. 2000,'The Effects of Audit Committee Activityand Independence on Corporate Fraud,' Managerial Finance, Vol. 26, No. 11,pp.55-68

Adams, R. B. & Mehran, H. 2005, 'Corporate Performance, Board Structure and itsDeterminants in the Banking Industry,' EFA Moscow Meetings

Allen, J. 2000, 'Code Convergence in Asia: Smoke or Fire?', Corporate GovernanceInternational, Vol. 3, Issue 1, Hong Kong Institute of Company Secretaries.

Bamhart, S. W., Man* M. W. and Rosenstein S. (1994) Firm performance and boardcomposition: Some new evidence, Managerial and Decision Economics, 15:329-40.

Barton, D., Felton, R. F. & Song, R. 2000, 'Building Asian Boards,' McKinseyQuarterly, Special Edition, Issue 4, pp. 64-74

Baysinger, R. D. and Butler, H. N. (1985) Corporate governance and the board ofdirectors: Performance effects of changes in board composition, Journal ofLaw, Economics, and Organization, 1: 101-24.

Bedard, J., Chtourou, S.M. & Courteau, L. 2004, 'The Effect of Audit CommitteeExpertise, Independence, and Activity on Aggressive Earnings Management,'Auditing: A Journal ofPractice & Theory, Vol. 23, Issue 2, pp. 13-37

Beiner, S., Drobetz, W., Schmid, F. & Zimmermann, H. 2004, 'Is Board Size anIndependent Corporate Governance Mechanism?', Kyklos, Vol. 57, No. 3, pp.327-356

Bhagat, S. & Black, B. 2002, 'The Non-Correlation Between Board Indpendence andLong- Term Firm Performance,' Journal of Corporation Law, Vol. 27, Issue2, pp. 231-247

Black, B.S., Jang, H. & Kim,W. 2006, 'Does Corporate Governance Affect FirmValue?', Journal of Law, Economics, and Organization, Vol. 22, No. 2

Blue Ribbon Committee (BRC) 1999, Report and Recommendations of the BlueRibbon Committee on Improving the Effectiveness of Corporate AuditCommittees, Printed by The New York Stock Exchange and The NationalAssociation of Securities Dealers, Available athttp://www.kpmg.eom/aci/other.asp#Blue

Brown, L.D. & Caylor, M. L. 2005, 'Corporate Governance and Firm OperatingPerformance,' Available at SSRN: http://ssrn.com/abstract=586423

Capulong, M. A., Edwards, D., Webb, D., and Zhuang, J. 2000, CorporateGovernance and Finance in East Asia: A Study of Indonesia, Republic ofKorea, Malaysia, Philippines, and Thailand, Vol. 1 (Consolidated Report),Asia Development Bank (ADB)

The Effect of Board Governance Structure on Companys Market-Based Performance in IndonesiaHARSOYO, TRI (Adv.: Jogiyanto Hartono, Prof., Dr., M.B.A.), Jogiyanto Hartono, Prof., Dr., M.B.A. <br />Universitas Gadjah Mada, 2013 | Diunduh dari http://etd.repository.ugm.ac.id/

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CGFRC-Standard & Poor's 2004, 'Corporate Governance Disclosures in Indonesia:A Study of LQ 45 Companies,' CGFRC-S&P Joint Study

Chung, Kee H. & Pruitt, Stephen W, 'A Simple Approximation of Tobin's q,'Financial Management, Vol. 23 No. 3, pp. 70-74.

Claessens, S. & Fan, J. P. H. 2002, 'Corporate Governance in Asia: A Survey,*International Review of Finance, Vol. 3 No. 2, pp. 71-103.

Commonwealth of Australia 2002, CLERP Paper No. 9: Proposals for Reform -Corporate Disclosure, ISBN 0 64274164 6, The Commonwealth CopyrightAdministration, Canberra, ACT

Darmawati, D., Khomsiyah & Rahayu, R. G. 2004, 'The Relationship BetweenCorporate Governance and Company's Performance,' Available at TheIndonesian Institute for Corporate Governance

Davidson III, W.N., Xie, B. & Xu, W. 2004, 'Market Reaction to VoluntaiyAnnouncements of Audit Committee Appointments: the Effect of FinancialExpertise,' Journal of Accounting and Public Policy, Vol. 23, pp. 279-293

DeAndreas, P., Azofra, V. & Lopez, F. 2005, 'Corporate Boards in OECD Countries:Size, Composition, Functioning and Effectiveness,' Corporate Governance:an International Review, Vol. 13, No. 2, pp. 197-210

DeFond, M.L., Harm, R.N. & Hu, X. 2005, 'Does the Market Value FinancialExpertise on Audit Committee of Boards of Directors?', Journal ofAccounting Research, Vol. 43 No. 2, pp. 153-193

DeZoort, F. T. & Salterio, S. E 2001, 'The Effects of Corporate GovernanceExperience and Financial-Reporting and Audit Knowledge on AuditCommittee Members' Judgments,' Auditing: A Journal ofPractice & Theory,Vol. 20, issue 2, pp. 31-49

DeZoort, F. T., Hermanson, D.R, Archambeault, D.S., & Reed, S.A. 2002, 'Auditcommittee effectiveness: A Synthesis of the Empirical Audit CommitteeLiterature,' Journal of Accounting Literature

EIRIS 2005, "How global is good corporate governance?" Available at http://www.ecgi.org/codes/all_codes.php

Farrar, J. 2005, 'Corporate Governance: Theories, Principles, and Practice,' 2nd ed.,Oxford University Press, New York.

Farinha, J. 2003, 'Corporate Governance: A Survey of the Literature,' Universidadedo Porto Economia Discussion Paper No. 2003-06

Findlaw 2005, One Hundred Seventh Congress of The United States of America atThe Second Session, H.R. 3763

Gompers, P.A., Ishii, J.L., & Metrick, A. 2003, 'Corporate Governance and EquityPrices,' Quarterly Journal of Economics,No\. 118, No. l,pp. 107-155

Gujarati, Damodar N. 2004, 'Basic Econometrics,' Fourth Edition, The McGraw-HillCompanies, New York.

Hermalin, B. E., & Weisbach, M. S. 2003, 'Boards of Directors as an EndogenouslyDetermined Institution: A Survey of the Economic Literature', FRBNYEconomic, Policy Review, Vol. 9, Issue 1, pp. 7-27

The Effect of Board Governance Structure on Companys Market-Based Performance in IndonesiaHARSOYO, TRI (Adv.: Jogiyanto Hartono, Prof., Dr., M.B.A.), Jogiyanto Hartono, Prof., Dr., M.B.A. <br />Universitas Gadjah Mada, 2013 | Diunduh dari http://etd.repository.ugm.ac.id/

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Hung, H. 1998, 'A Typology of the Theories of the Roles of Governing Boards',Corporate Governance: an International Review, Vol. 6, No. 2, pp. 101-111

Iskander, M.R, & Chamlou, N. 2000, Corporate Governance: A Framework forImplementation, Overview, the World Bank Group

Indonesia Stock Exchange (IDX), 2003, IDX Announcement Related to IndependentCommissioners and Audit Committee of the Listed Companies No Peng199/BEJPEM/0F2003

Jensen, M. (1993) The modem industrial revolution, exit, and the failure of internalcontrol mechanisms, Jowrna/ of Finance, 48: 831-880.

Jensen, M. C. & Meckling, W. H. 1976, 'Theory of the Firm: Managerial Behavior,Agency Cost and Ownership Structure,' Journal of Financial Economics, Vol.3, No. 4, pp.305-360

Kiel, G. C. & Nicholson, G. J. 2003, 'Board Composition and CorporatePerformance: How the Australian Experience Informs Contrasting Theories ofCorporate Governance,' Corporate Governance: an International ReviewVol. 11, No. 3, pp. 189-205

Kompas, 2006,'Re-assessment of Audit Committee Regulation by Bapepam(Indonesia Capital Market Supervisory Agency)', available athttp://kompas.eom/kompas-cetak/Q401/17/finansial/807336.htm

Krishnan, J. 2005, 'Audit committee quality and intemal control: an empiricalanalysis,' Accounting Review, Vol. 80, Issue 2, pp. 649-676. Available atVictoria University Expanded Academic ASAP

Kula, V. 2005, 'The Impact of the Roles, Structure and Process of Boards on FirmPerformance: Evidence from Turkey', Corporate Governance: anInternational Review, Vol. 13, No. 2, pp. 265-276

Lawrence, J.J. & Stapledon G.P. 1999, 'Is Board Composition Important? A Study ofListed Australian Companies,' Available at SSRN:http://ssm.com/abstract=193528 orDOI: 10.2139/ssm.l93528

Mangena, M. & Pike, R. 2005, 'The Effect of Audit Committee Shareholding,Financial Expertise and Size on Interim Financial Disclosures,' Accounting &Business Research, Vol. 35, Issue 4, pp. 327-349

McKinsey & Company 2002, 'Global Investor Opinion Survey: Key Findings,'Available at www.mckinsey.com/govemance

Nam, S. & Nam, I.C., 2005, 'Corporate Governance Reform in Asia,' CorporateGovernance In Asia: Recent Evidence from Indonesia, Republicly of Korea,Malaysia, and Thailand, ADBI

National Committee on Governance (NCG), 2006, 'Indonesia's Code of GoodCorporate Governance', The National Committee on Governance, Availableat www.governance-indonesla.com

Rhoades, D. L., Rechner, P. L. and Sunduramurthy, C. (2000) Board composition andfinancial performance: A meta-analysis of the influence of outside directors,Journal of Managerial Issues, 12; 76-92.

The Effect of Board Governance Structure on Companys Market-Based Performance in IndonesiaHARSOYO, TRI (Adv.: Jogiyanto Hartono, Prof., Dr., M.B.A.), Jogiyanto Hartono, Prof., Dr., M.B.A. <br />Universitas Gadjah Mada, 2013 | Diunduh dari http://etd.repository.ugm.ac.id/

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Shleifer, A. & Vishny, R.W, 1997, *A Survey of Corporate Governance', The Journalof Finance, Vol. LII, No. 2, pp. 737-783

Staikouras, P. K., Staikouras, C. K., and Agoraki, M.-E. K. (2007) the effect of boardsize and composition on European bank performance, European Journal ofLaw and Economics, 23>\ 1-27.

Steven B. Perfect & Kenneth W. Wiles (1994), 'Alternative Construction of Tobin'sQ - An Empirical Comparison,' Journal of Empirical Finance, Vol 1 pp313-341.

Van den Berghe, L. & De Bidder, L. 1999, 'Corporate Governance: In Search of aUseful Definition,' International Standardisation of Good CorporateGovernance: Best Practices for the Board of Directors, Kluwer AcademicPublishers, Boston.

Van den Berghe, L. & Levrau, A. 2004, 'Evaluating Boards of Directors: WhatConstitutes a Good Corporate Board?', Corporate Governance, Vol 12 No4, pp. 461-478

World Bank 2004, Report on the Observance of Standards and Codes (ROSC),Corporate Governance Country Assessment: Republic ofIndonesia.

The Effect of Board Governance Structure on Companys Market-Based Performance in IndonesiaHARSOYO, TRI (Adv.: Jogiyanto Hartono, Prof., Dr., M.B.A.), Jogiyanto Hartono, Prof., Dr., M.B.A. <br />Universitas Gadjah Mada, 2013 | Diunduh dari http://etd.repository.ugm.ac.id/