This study aims to analyze the effect of Audit Committee Independence, Audit Committee Size, Audit Committee Expertise and Frequency of Audit Committee Meetings on Earnings Management in banks listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method uses purposive sampling method and obtained 36 companies with 108 observation data. The data analysis technique used in this study uses multiple linear regression analysis. The results showed that the Size of the Audit Committee had a positive effect on Earnings Management, Audit Committee Expertise had a negative on Earnings Management and the Frequency of Audit Committee Meetings had a negative effect on Earnings Management, while the Independence of the Audit Committee had no effect on Earnings Management.