Stakeholder Perception of Earnings Management and Its Influence on the Quality of Accounting Information
- 10.2991/aebmr.k.200626.056How to use a DOI?
- Earnings Management, Quality of Accounting Information
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.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
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 - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 326 EP - 332 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.056 DO - 10.2991/aebmr.k.200626.056 ID - SugiartoD.2020 ER -