ABSTRACT
This research aims to explain the
influence of stakeholder demand (equity investor demand, debt investor demand,
Supplier Demand and customer demand)
on earnings quality.
The next objective
is to see
the influence of
Corporate Governance as a
moderating variable in
the relationship between
stakeholder demand and Earnings Quality
This research
is basic research
(fundamental research) which
is used to develop and test existing theories. The
population of this research is manufacturing companies that
have been listed
on the Indonesia
Stock Exchange (BEI)
for the 2014-2021 period.
The sampling technique
used in this
research is purposive sampling, which
is a sampling
technique with certain
considerations or criteria. The
data analysis techniques
used are descriptive
statistical tests and
multiple regression using data processing software.
This research shows that the
Equity Investor Demand (EID) variable has a negative and
significant influence on
Earnings Quality (KL).
Meanwhile, on the other hand, Debt Investor Demand (DID),
Supplier Demand (SD), and Customer Demand
(CD) were found
to have a
positive and significant
effect on earnings quality. The next results show that
the Corporate Governance variable is able to strengthen the
influence of the Debt Investor
Demand and Customer
Demand variables on the earnings quality variable for testing the three
models.
