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 [Internet]. 2025Mar.20 [cited 2025Jul.2];5(3):3000-15. Available from: https://eduvest.greenvest.co.id/index.php/edv/article/view/51001