<![CDATA[This study aims to identify and provide empirical evidence regarding the effect of Capital Intensity Ratio, Investment Opportunity Set, and Profit Growth on Earnings Quality. The independent variables in this study are Capital Intensity as measured by the Capital Intencity Ratio, Investment Opportunity Set as measured by Market to Book Value Asset (MBVA), and Profit Growth as measured by the Profit Growth Index. The dependent variable in this study is Earnings Quality as measured by the Quality of Earning Ratio. This type of research is quantitative research. This research uses secondary data in the form of annual financial reports originating from the Indonesia Stock Exchange (IDX). The population in this study is Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange 2019-2023. The sampling technique in this research used a purposive sampling method, 18 companies were obtained as research samples. The data analysis technique in this research uses the linear multiple regression analysis method and the data analysis tool in this research uses the Eviews version 12 softwere program. The research results show that Capital Intensity, Investment Opportunity Set, and Profit Growth together have a significant effect on Earnings Quality. Capital Intensity has a significant positive effect on Earnings Quality. Investment Opportunity Set has no effect on Earnings Quality. Profit Growth has a significant negative effect on Earnings Quality.]]>
