This study aims to find empirical evidence of the effect of firm size, institutional ownership, audit committee, and profitability on earnings quality. The sample used in this study are property, real estate and building construction company listed in Indonesia Stock Exchange for the period 2016-2019. The sampling technique used is purposive sampling and obtained 144 samples that met the criteria. Data analysis technique used is multiple regression analysis. Based on the results of the study, it can be concluded that of firm size, institutional ownership and audit committee have no effect on earnings quality. Profitability has a positive effect on earnings quality.