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.
