“…Previous studies have carried out a study on earnings quality both in the international scope and within the scope of Indonesia. At global coverage, determinant factors on earnings quality such as fair value (Takacs et al, 2020;Pompili & Tutino, 2019;Rhee et al, 2018;Tutino & Pompili, 2018;Mauro et al, 2017;Šodan, 2015), corporate social responsibility (Rezaee et al, 2020;Mohmed et al, 2019;Bozzolan et al, 2015;Kim et al, 2012;Salewski & Zülch, 2012), voluntary disclosure (Salem et al, 2020;Karajeh, 2019;Consoni et al, 2017;Kangarlouei et al, 2013;Francis et al, 2008), diversification (Masud et al, 2017;El Mehdi & Seboui, 2011;Rodríguez-Pérez & van Hemmen, 2010), size (Phuong et al, 2020), financial stability (Riahi, 2020), audit quality (Alzoubi, 2018), profitability (Phuong et al, 2020), dividend (Mulchandani et al, 2020), dan capital structure (Phuong et al, 2020). Studies in Indonesia had investigated several determinant factors such as corporate governance (Sudirgo et al, 2021;Yasa et al, 2020;Saksessia & Firmansyah, 2020;Wijaya et al, 2020;Yasa et al, 2019;Nariman & Ekadjaja, 2018), size (Anam & Afrohah, 2020;Purnamasari & Fachrurrozie, 2020;Anggrainy & Priyadi, 2019;…”