https://dinastipub.org/DIJEFA Vol. 3, No. 3, July 2021 253 | P a g e E-ISSN: 2721-303X, P-ISSN: 2721-3021 Received: 15 June 2022, Revised: 20 July 2022, Publish: 5 August 2022 DOI: https://doi.org/10.38035/dijefa.v3i3 https://creativecommons.org/licenses/by/4.0/ Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value Anita Kurnia 1 , Apollo Daito 2 1) Mercu Buana University, Indonesia, kurniankur@gmail.com 2) Mercu Buana University, Indonesia, apollo@mercubuana.ac.id Corresponding Author: Anita Kurnia 1 Abstract: This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firm value. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firm value. Keywords: Earnings Quality, Firm Value, Company Life Cycle, Related Party Transactions INTRODUCTION Factors that can affect firm value and earnings quality may come from internal or external sources, this study will use company life cycle variables and related party transactions which are considered to have inherent potential for the industry. Mining sector is selected for this study, along with world developments in the economic sector, the mining sector is one of the pillars of a country's development, because of its role which is considered a provider of energy resources needed for a country's economic growth. Moreover, the mining sector has also begun to be chosen as one of the sectors of choice because it offers promising returns as long as the investment is carried out in accordance with the trend of stock movement. With the upward trend in energy commodity prices, it can stimulate the Indonesian economy in the future. Many Indonesian people will depend on working in the commodity sector.