<![CDATA[This study aims to analyze the effect of accounting conservatism, audit quality, and profitability on earnings quality in mining sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. This study uses company size as a control variable. This type of research is quantitative research with secondary data obtained from companies’ financial statements. The sampling technique used a purposive sampling method to obtain 95 samples that meet the research criteria. The data analysis method used is multiple linear regression analysis with the help of the SPPS 27 statistical program. The results show that accounting conservatism and profitability have no significant effect on corporate earnings quality. Meanwhile, audit quality has a significant effect on earnings quality, suggesting that higher audit quality enhances the reliability of financial information and leads to better earnings quality. Keywords : Accounting Conservatism, Audit Quality, Pforitability, Company Size, Earnings Quality]]>
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