This study aims to determine the effect of investment opportunity set, liquidity, leverage and profitability on profit quality (studies on manufacturing companies listed on the Indonesia stock exchange 2017-2019 period). The sampling technique used in this study was purposive sampling technique in order to obtain a sample of 67 companies with 201 observations. The data analysis technique used in this research is multiple regression analysis. The results showed that the investment opportunity set variable has a positive effect on earnings quality, liquidity has a negative effect on earnings quality, leverage has a negative effect on earnings quality and profitability has a negative effect on earnings quality.