<![CDATA[Abstract. Earnings quality represents an important indicator of a company’s financial performance because it reflects the extent to which reported earnings accurately describe the firm’s actual economic condition. In the post-pandemic period, healthcare companies have experienced substantial changes in operational activities, investment decisions, and financing structures, potentially influencing earnings quality. This study aims to examine the effects of asset activity ratio, earnings volatility, and debt structure on earnings quality among healthcare companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports. The sample consisted of 27 healthcare companies selected through purposive sampling, resulting in 72 observations after outlier treatment. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The findings indicate that asset activity ratio has a positive and significant effect on earnings quality, while earnings volatility has a significant negative effect. Debt structure, however, does not significantly influence earnings quality. Collectively, the independent variables significantly affect earnings quality with an adjusted R-square value of 32.6%. These findings suggest that efficient asset utilization and earnings stability play important roles in maintaining high-quality earnings information.]]>
Copyrights © 2026
