<![CDATA[This study aims to analyze the influence of current ratio, investment opportunity set, and firm size on earning quality in PT Matahari Department Store Tbk. The background of this study departs from the phenomenon of declining profit quality that occurs in the midst of the intensity of competition in the retail industry and the shift in consumer behavior towards digital platforms. This study uses a quantitative approach with multiple linear regression method, based on the company's financial statement data for the period 2014–2024. The results of the analysis show that partially or simultaneously, the current ratio, investment opportunity set, and firm size variables do not have a significant influence on earning quality. These findings indicate that these internal factors are not the main determinants in maintaining the quality of a company's profits, especially in the context of the dynamic and competitive modern retail industry. As such, companies need to consider more complex external and non-financial factors in their financial performance management strategy. The implications of this study emphasize the importance of increasing transparency and strengthening the overall performance management system. This aims to maintain the credibility of the financial information presented to stakeholders, especially amid market pressures and rapidly changing business landscapes. This research also contributes to the development of management accounting literature and corporate finance, as well as being a reference for practitioners and policy makers in formulating more adaptive and sustainable strategies. Taking into account industry dynamics and the empirical results obtained, the study recommends the need for a more holistic approach to assessing the quality of profits, including the integration of aspects of governance, digital innovation, and risk management.]]>
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