Pengaruh Manajemen Laba Riil Melalui Arus Kas Operasi terhadap Kualitas Laba pada Perusahaan yang Terdaftar di BEI Sub-sektor Migas Periode 2022-2024

This study aims to test the influence of real earnings management (REM) on the quality of profits in oil and gas companies listed on the Indonesia Stock Exchange. REM is measured through abnormal operating cash flow as an indicator of manipulation of operational activities, while profit quality is proxied by profit persistence. Using 57 data observations and simple linear regression analysis, the results showed that REM had a negative and significant effect on profit quality, with a coefficient