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.