<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_42006" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-05-13T20:04:51Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_42006_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Earnings Aggressiveness terhahadp Cost of Equity dengan Persistensi Laba Sebagai Variabel Moderating (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Isma</mods:namePart><mods:namePart type="family">Delita</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji pengaruh earnings agressiveness terhadap cost of equity dengan persistensi laba sebagai variabel moderasi. Populasi dalam penelitian ini perusahan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2016. Sampel dalam penelitian ini menggunakan teknik pengambilan sampel yaitu purposive sampling dengan jumlah sampel 41 perusahaan manufaktur. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Teknik analisis dilakukan dengan menggunakan model regresi dengan moderated regression analysis (MRA). Hasil analisis penelitian menunjukan bahwa earnings aggressveness berpengaruh signifikan negatif terhadap cost of equity dan persistensi laba berperan memoderasi hubungan earning aggressiveness terhadap cost of equity.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2018-08</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri padang;AKUNTANSI FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_42006"><mets:rightsMD ID="rights_eprint_42006_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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