<![CDATA[This study examines the effect of leverage and liquidity on earnings quality, with profitability as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, the study obtained 25 banks from a population of 46 banking companies, yielding 125 firm-year observations. The analysis employed descriptive statistics, classical assumption diagnostics, multiple linear regression, and moderated regression analysis (MRA). The results show that leverage has a negative and significant effect on earnings quality, whereas liquidity has no significant effect. Profitability does not significantly moderate the relationship between leverage and earnings quality or between liquidity and earnings quality. These findings indicate that the relationship between financing structure and earnings quality in banks cannot be interpreted in the same way as in non-financial firms because bank liabilities are closely related to intermediation and regulatory requirements. The study contributes by examining these relationships in the Indonesian banking sector over 2020–2024 and by testing profitability as a contextual moderator.]]>
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