Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR

Stakeholder Perception of Earnings Management and Its Influence on the Quality of Accounting Information

Authors
Elizabeth Sugiarto D., M. F. Djeni Indrajati
Corresponding Author
M. F. Djeni Indrajati
Available Online 29 June 2020.
DOI
https://doi.org/10.2991/aebmr.k.200626.056How to use a DOI?
Keywords
Earnings Management, Quality of Accounting Information
Abstract
This study aimed to provide an overview of stakeholder perception among companies in Indonesia about earnings management and its influence on the quality of accounting information. Primary data was acquired from respondents consisting of stakeholders. The questionnaire was distributed both manually and through Google Form. The results indicate that: (1) there is no significant difference in stakeholder perception based on gender, (2) there is no significant difference based on maturity on earnings management, but there are significant differences based on maturity level on the influence of earnings management on the quality of accounting information, (3) there is no significant difference based on work experience, and (4) there is a positive and significant influence of earnings management perception on the quality of accounting information. Thus, it can be illustrated that the higher the stakeholder perception of earnings management, the higher the quality of accounting information will be.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
29 June 2020
ISBN
978-94-6252-980-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200626.056How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Elizabeth Sugiarto D.
AU  - M. F. Djeni Indrajati
PY  - 2020
DA  - 2020/06/29
TI  - Stakeholder Perception of Earnings Management and Its Influence on the Quality of Accounting Information
BT  - 8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019)
PB  - Atlantis Press
SP  - 326
EP  - 332
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.056
DO  - https://doi.org/10.2991/aebmr.k.200626.056
ID  - SugiartoD.2020
ER  -