Earnings quality refers to the relevance of earning to measure the real performance of company which is usefull for financial statement user's decision making. The objective of this research wa to obtain emperical evidence about the effect of leverage, liquidity, firm size, investment opportunity set, and audit committee towards earning quality. In this research, leverage was measured by debt to total assets ratio, liquidity was measured by current ratio, firm size was measured by logarithm natural of total assets , investment opportunity set was measured by market to book value of assets ratio, audit committee was measured by the number of audit committee member, and earnings quality was measured by disretionary accruals. The objects in this reearch were manufacturing companies which were listed at Indonesia Stock Exchange (IDX) for period 2015-2016. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regession method. In total, there were 69 companies which fulfill the criteria set by the resesrcher. The results of this research were leverage, liquidity, frim size, intervestment opportunity set, and audit partially does not have significant effesct towards earnings quality. Leverage, liquidity, firm size, investment opportunity set, and audit committee simultaneously have a significant effect towards earning quality.