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Alviah Nurul Khazanah
Universitas Pancasakti Tegal
Economics, Econometrics & Finance

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Capital Structure, Interperiod Tax Allocation, Earnings Persistence on Earnings Quality: Institutional Ownership Moderation Alviah Nurul Khazanah; Dien Noviany Rahmatika; Fahmi Firmansyah
Economics and Business Solutions Journal Vol. 10 No. 2 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i2.15039

Abstract

This study examines the effects of capital structure, interperiod tax allocation, and earnings persistence on earnings quality, with institutional ownership as a moderating variable. Using secondary data from annual reports of primary consumer sector companies listed on the Indonesia Stock Exchange during 2021–2025, purposive sampling yielded 45 companies and 225 company-year observations. The reported analyses use multiple regression and moderated regression analysis (MRA). Capital structure is positively associated with earnings quality, whereas interperiod tax allocation has an insignificant negative coefficient and earnings persistence has a significant negative coefficient. The interactions of institutional ownership with capital structure and interperiod tax allocation are insignificant. The interaction between earnings persistence and institutional ownership is negative and statistically significant; given the negative main coefficient for earnings persistence, this sign indicates a more negative conditional relationship as institutional ownership increases, rather than attenuation. The results should be interpreted in light of the model's limited explanatory power (adjusted R² = 6.3%) and the need to account appropriately for the panel structure of the observations.
Co-Authors Dien Noviany Rahmatika Fahmi Firmansyah