Stakeholder Perception of Earnings Management and Its Influence on the 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.