This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. https://www.ivoryjinelle.com/limited-value-Hunting-Camo-iPhone-SE-2nd-3rd-Gen-Pro-Case-p79729-hot-value/