<![CDATA[Abstract. This study investigates the impact of liquidity, profitability, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Using purposive sampling, 11 companies with a total of 44 observations were selected. The analysis employs multiple linear regression through SPSS 22. Results reveal that liquidity and leverage have no significant effect on earnings quality, while profitability exhibits a negative and significant influence. These findings suggest that companies with lower profitability struggle to maintain sustainable earnings. The study highlights the importance of profitability management and offers recommendations for investors and policymakers. Future research is encouraged to explore additional variables such as corporate governance and extend the study period.Keywords: earnings quality, liquidity, profitability, leverage Abstraksi. Penelitian ini mengkaji pengaruh likuiditas, profitabilitas, dan leverage terhadap kualitas laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan teknik purposive sampling, 11 perusahaan dengan total 44 observasi dipilih. Analisis menggunakan regresi linier berganda melalui SPSS 22. Hasil menunjukkan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap kualitas laba, sedangkan profitabilitas memiliki pengaruh negatif yang signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas rendah cenderung kesulitan menjaga laba berkelanjutan. Penelitian ini menyoroti pentingnya manajemen profitabilitas serta memberikan rekomendasi bagi investor dan pembuat kebijakan. Penelitian selanjutnya diharapkan dapat mengeksplorasi variabel tambahan seperti tata kelola perusahaan dan memperpanjang periode penelitian.]]>
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