This study aims to examine the effect of earnings volatility, smoothing earnings
and earnings persistence. The independent variables used in this study are earnings
volatility, income smoothing and earnings persistence. The dependent variable
used in this study is earnings quality. The method uses secondary data in annual
reports or financial reports that have been published by Islamic banking companies
listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling
technique used in this study was purposive sampling, while the analysis used in
this study was multiple regression. The results of hypothesis testing showed that
earnings volatility has a positive effect on earnings quality. Income smoothing has
a positive effect on earnings quality. Earnings persistence does not affect earnings
quality.