This study aims to determine the effect of Liquidity, Profit Growth,
Capital Structure and Company Size on Earning Quality. The population in this
study were energy companies listed on the Indonesia Stock Exchange Period
2017-2020. Based on the predetermined sample criteria, the research sampel
obtained was 16 companies with 64 observations using the purposive sampling
technique. The data analysis technique used in this research was the Descriptive
Statistical Test, Classical Assumption Test, Multiple Linear Regression Test and
Hypothesis Testing. The analysis results showed that liquidity has no effect on
earnings quality, profit growth has no effect on earnings quality, capital structure
has a positive effect on earnings quality and company size has no effect on
earnings quality.