KUALITAS LABA DAN STAKEHOLDER DEMAND DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
Penulis Utama
:
Adeng Pustikaningsih
NIM / NIP
:
T401808005
×<p class="MsoNormal" xss=removed>ABSTRACT <o></o></p><p class="MsoNormal" xss=removed>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

<o></o></p><p class="MsoNormal" xss=removed>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. <o></o></p><p class="MsoNormal" xss=removed>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. <o></o></p><p>















</p><p class="MsoNormal" xss=removed><br></p>
×
Penulis Utama
:
Adeng Pustikaningsih
Penulis Tambahan
:
-
NIM / NIP
:
T401808005
Tahun
:
2024
Judul
:
KUALITAS LABA DAN STAKEHOLDER DEMAND DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI