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All Journal Eduvest - Journal of Universal Studies
Tutik Siswanti
Universitas Trisakti, Indonesia
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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The Influence of Earning Opacity and Tax Planning on Accrual Quality with Debt Cost As A Moderating Variable in Energy Sector Companies (Idxenergy) Listed on The Indonesia Stock Exchange From 2019-2022 Tutik Siswanti; Etty Murwaningsari
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.51001

Abstract

This study aims to measure the effect of earning opacity and tax planning on accrual quality with debt cost as a moderation variable in Energy Sector Companies (IDXENERGY) listed on the Indonesia Stock Exchange. The sample of this study is based on 184 annual observations of companies listed on IDX in Indonesia during the period 2019-2022. This study uses a panel regression model to test the hypothesis. The results show that earning opacity with proxi earning aggressiveness significantly affects the quality of accrual. Meanwhile, tax planning has no effect on the quality of accruals. Meanwhile, debt costs are not able to moderate the influence of earning opacity and tax planning on accrual quality. This study makes a significant contribution to the accounting literature on how earning opacity is a factor that can have an impact on the quality of accruals which can ultimately lead to the low quality of information produced by the company.
Co-Authors Etty Murwaningsari