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

DOI

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.

Copyright

© 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/).

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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  -