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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Divani Aulia
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Economics, Econometrics & Finance

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The Influence of Earnings Opacity on Cost of Equity with Earnings Persistence as a Moderating Variable Divani Aulia; Fitri Ella Fauziah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.54941

Abstract

This research aims to understand and evaluate the role of earnings persistence as a moderating variable, as well as to examine the influence of earnings aggressiveness and earnings smoothing on cost of equity. Employing a quantitative research approach with secondary data sourced from financial statements of manufacturing companies listed on the IDX during the 2021-2023 period. The sample was selected based on purposive sampling criteria, yielding 114 data samples. Data analysis utilized multiple regression and absolute difference value test through SPSS 25. The results indicate that earnings aggressiveness and earnings smoothing demonstrate a significant positive influence on cost of equity. The main findings reveal that earnings persistence only moderate and weaken the relationship between earnings smoothing and cost of equity, but fails to moderate the relationship between earnings aggressiveness and cost of equity. This suggests that earnings persistence only reduces investor risk perception in earnings smoothing practices, but not in earnings aggressiveness practices
Co-Authors Fitri Ella Fauziah