<![CDATA[Earnings quality is one of the important indicators used by stakeholders to assess a company's performance. High-quality earnings reflect the actual condition of a company and can be used as a basis for decision-making. To improve earnings quality, companies need to pay attention to sustainability aspects, corporate governance, and environmental responsibility, which are reflected through sustainability reports, good corporate governance, and green accounting practices. This study aims to analyze the characteristics of the research data and examine the effect of sustainability reports, good corporate governance, and green accounting on earnings quality in chemical subsector companies listed on the Indonesia Stock Exchange during the 2020 – 2025 period, both simultaneously and partially. This study employed a quantitative method with descriptive and verificative approaches. The data used were secondary data obtained from annual reports and sustainability reports published on the Indonesia Stock Exchange website and the respective company websites. The sampling technique used was purposive sampling, resulting in 10 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. The results indicate that sustainability reports, good corporate governance, and green accounting simultaneously affect earnings quality. Partially, sustainability reports and good corporate governance do not affect earnings quality. Meanwhile, green accounting affects earnings quality in chemical subsector companies listed on the Indonesia Stock Exchange during the 2020 – 2025 period. This study contributes to the development of accounting literature regarding factors affecting earnings quality, particularly sustainability reports, good corporate governance, and green accounting. Furthermore, the findings are expected to provide consideration for companies in improving environmental management practices and reporting transparency to support better earnings quality.]]>
