<![CDATA[The development of the Islamic capital market in Indonesia encourages companies to produce financial reports that prioritize not only profitability but also comply with halal and ethical principles. In this context, earnings quality is a crucial indicator for investors in assessing the credibility of financial reports, particularly for oil and gas companies facing fluctuating energy prices and high operational costs. This study aims to analyze the effect of profit growth and the current ratio on earnings quality in oil and gas companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021–2023 period. Data were obtained from annual financial reports and analyzed using panel regression. The results show that profit growth and the current ratio simultaneously have a significant effect on earnings quality. Partially, both variables also contribute positively, indicating that companies with increasing profits and healthy liquidity are able to produce reliable financial reports. This finding aligns with agency theory and signaling theory, which emphasize that profitability and financial health provide signals to the market about a company's actual performance.]]>
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