<![CDATA[This study aims to examine and analyze the effect of Independent Commissioners, Prudence, and Intellectual Capital on Earnings Quality in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The population consists of 132 Consumer Non-Cyclicals companies listed on the IDX. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 73 companies or 219 observations over the study period. Data were analyzed using panel data regression with the assistance of EViews 12. The results show that Independent Commissioners, Prudence, and Intellectual Capital do not have a significant effect on Earnings Quality. These findings indicate that the presence of independent commissioners, the application of prudence principles, and the management of intellectual capital have not been able to directly explain variations in earnings quality among Consumer Non-Cyclicals companies during the study period.]]>
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