SISWANTI, T.; MURWANINGSARI, E. . 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. Eduvest - Journal of Universal Studies, [S. l.], v. 5, n. 3, p. 3000–3015, 2025. DOI: 10.59188/eduvest.v5i3.51001. Disponível em: https://eduvest.greenvest.co.id/index.php/edv/article/view/51001. Acesso em: 2 jul. 2025.