This study aims to analyze the influence of the Audit Committee, Audit Committee Expertise, and Number of Audit Committee Meetings on Earnings Management in Islamic banking companies included in the Sharia Index for the 2017-2020 period. The population in this study are Islamic banking companies that are included in the Sharia Index in 2017-2020. The sampling method used purposive sampling method and obtained 14 companies with 56 data observations. The data analysis technique used in this study used multiple linear regression. The results show that the Audit Committee has a positive effect on Earnings Management, the Expertise of the Audit Committee has a positive effect on Earnings Management, while the number of Audit Committee Meetings has no effect on Earnings Management.