Background: Sustainable earnings reflect earnings quality that is not only high in nominal terms but not also concistent and maintanable in the future. Objective: Empirical findings regarding the factors influencing sustainable earnings have remained inconsistent across previous studies.

Research Methods: This research is conducted using a quantitative framework to evaluate the analysis on four independent factors on Sustainable Earnings. The research focuses on firms operating within the healthcare industry and publicly traded on the Indonesian capital market. Using purposive sampling based on predetermined criteria, 21 companies were selected as the research sample. Panel data regression was employed to analyze observations covering the 2020–2024 period, with the analysis conducted using EViews 12.

Research Results: The empirical findings indicate that Sustainable Earnings are significantly influenced by Prudence and Managerial Ability. In contrast, Profit Growth and Capital Structure were found to have no statistically significant relationship with Sustainable Earnings.

Originally/Novelty of Research: This study contribute to the literature by directly employing sustainable earnings as the dependent variable to provide a more spesific assessment of earnings sustainability.

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