This study was aimed to examine the influence of auditor reputation and the characteristic of audit committee to earnings management in banking companies listed in Indonesia’s Stock Exchange on 2011-2014. The sample of this research is the annual banking companies report for 4 years during 2011-2014 in 25 selected companies and analized with double regression. The method of purposive sampling is used to gain the samples. The measurement of the management earning is using Beaver and Engel model’s (1996). Auditor’s reputation and the characteristic of audit committe are analyzed from the data within annual report or notes of financial report. Result of research show that auditor’s reputation and characteristic of audit committee doesn’t have influence for earning’s management, except the endependency of audit committee that has a significant influence for earning’s management. This situation indicated that the practice of earning management can be reduced by the good independency of audit committee. Keywords: Earnings Management, Auditor Reputation, Independence, audit committee, audit committee characteristic