This study aims to determine the effect of audit quality and effectiveness of audit committees on earnings management. Audit quality is proxied by KAP size, auditor industry specialization, and tenure audit, while the effectiveness of the audit committee uses the audit committee's financial expertise and the audit committee's independence as a proxy. This study also uses control Variabels that are ROA and leverage. The data used is secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in the 2014-2018 period. With the purposive sampling method, the samples obtained were 300 company samples. The hipotesis test in this study uses multiple regression with the application of SPSS v.15 software. The results showed that audit quality Variabels with KAP size proxy have a negative influence on earnings management, audit tenure can have a positive effect on earnings management, while auditor industry specialization has no effect on earnings management. Variabel effectiveness of the audit committee with the audit committee financial sustainability and the independence of the audit committee as a proxy cannot influence earnings management. Of the two control Variabels, only ROA can affect earnings management, while the leverage Variabel has no effect on earnings management