PERSISTENSI LABA, KESEMPATAN BERTUMBUH, PERATAAN LABA, DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (STUDI EMPIRIS: SEKTOR INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2021-2024)

Quality accounting earnings are crucial for potential investors and creditors as a basis for informed decision-making. Earnings quality is determined by numerous factors. This study aims to determine and analyze the effect of earnings persistence, growth opportunities, income smoothing, and investment opportunity set on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This quantitative study used a sample of 47 companies that met the criteria. Secondary data, in the form of company financial reports, were obtained from the IDX and then processed using multiple regression analysis using Eviews. The results show that earnings persistence, income smoothing, and investment opportunity set do not affect earnings quality, whereas growth opportunities do. The results indicate that industrial sector companies gain significant benefits in the form of a deeper understanding of how company growth influences financial reporting strategies. By recognizing that high growth rates can impact earnings presentation, management can plan investments, financing, and expansion more carefully to maintain the quality of financial information. The R² value in the regression results of the dependent variable is 2.21%, while the remaining 97.7% is influenced by variables other than the variables used in this study. Keywords: Earnings Quality, Earnings Persistence, Growth Opportunities, Income Smoothing, and Investment Opportunities.