Jurnal Ilmiah Kajian Akuntansi
Vol 2, No 1 (2010): Vol. 2 No. 1 Pebruari 2010

PERAN PERSISTENSI LABA TERHADAP HUBUNGAN ANTARA KEAGRESIFAN LABA DAN BIAYA EKUITAS


Sunarto, Sunarto



Article Info

Publish Date
16 Feb 2012

Abstract

This study investigated the role of earnings persistence as moderating variable in the associationsbetween earnings aggressiveness and cost of equity. The contribution of this study is to explainand explore the previous research about the role of earnings persistence on the associationbetween earnings aggressiveness and cost of equity.This study uses sample of the firms whichpayed dividend and listed in Indonesian Stock Exchange during the period 2004/2005 and2005/2006. The hipothesis was tested using quasi moderating between earnings aggressiveness,earnings persistence, interaction of earnings persistence and earnings aggressiveness on the costof equity. Method of analysis uses quasi moderator type based on interaction regressions. Theresult of this study shows that NIBE based earnings persistence is robust as the moderatingvariable on the association between earnings aggressiveness and dividend growth based cost ofequity. The result of this study indicate that NIBE based earnings persistence to weak on theassociation between earnings aggressiveness and dividend growth based cost of equity.Keywords: earnings persistence, earnings aggressiveness, and cost of equity.


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Original Source : http://www.unisbank.ac.id/ojs/index.php/fe4/article/view/224
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