<![CDATA[This research aims to determine the influence of the Investment Opportunity Set and Profit Growth on the Quality of Profits at PT. Wijaya Karya Tbk. The inde-pendent variable that is the focus of this research consists of two variables, namely Investment Opportunity Set and Profit Growth. Meanwhile, the dependent variable is Earnings Quality. The type of research carried out in preparing this thesis is us-ing quantitative research methods, and the data used is secondary data in the form of the Annual Financial Report of PT Wijaya Karya Tbk for 2013-2022 which was obtained from the official website of PT Wijaya Karya Tbk. This research method uses linear analysis techniques simple, multiple, andhypothesis testing using the F test and t test. Apart from that, classical assumption tests were also carried out which included normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. From the results of the Partial Test (T Test) of the Investment Opportunity Set on Earnings Quality, it shows that the calculated t value is 2800 > t table of 1895 and the significance value is0.027 < 0.05, so the Investment Oppor-tunity Set has a significant effect on Earnings Quality. The results of the Partial Test (T Test) of Profit Growth on Profit Quality show a calculated t value of 2.038 > t table of 1895 and asignificance value of 0.081 < 0.05, so Profit Growth has a sig-nificant effect on Profit Quality. The results of the Simultaneous Test (F Test) of In-vestment Opportunity Set and Profit Growth on Profit Quality obtained a calculat-ed f value of 8.822 > f table 4.74 and a significance value of 0.012 < 0.05, so it can be concluded that Investment Opportunity Set and Profit Growth on Quality Prof-it has a significant impact. ]]>
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