<![CDATA[Purpose – This study aims to analyze the influence of Profitability, Leverage, and Company Size on Profit Quality in raw goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Design/Methodology/Approach – This study uses a quantitative approach with secondary data. The research sample consisted of 46 companies in the raw goods sector that were selected using the purposive sampling method during the 2022–2024 period, resulting in 138 observations. Data analysis was carried out using panel data regression with Random Effect Model (REM) using the EViews 9 application. Findings – The results of the study show that Profitability has a negative and significant effect on the Quality Profit. Leverage has a positive and significant effect on the Quality Profit. Meanwhile, Company Size has a negative but not significant effect on Profit Quality. Limitations/Implications of Research – This study is limited by incomplete data availability, the relatively low Adjusted R-Squared of 10.6%, and the use of operating cash flow to net income as a single measure of Profit Quality. Future research may consider additional variables, longer observation periods, and alternative measures of Profit Quality. Despite these limitations, the findings provide practical implications for investors and other users of financial information by highlighting the importance of considering financial characteristics and operating cash flow when assessing Profit Quality in the Raw Goods sector. JEL : G30, G32, M41]]>
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