The study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can not reflect the real conditions of the company's performance. The quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression tests. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise has a negative and significant effect, and then female commissioner, female audit committee, and audit committee accounting expertise does not affect the quality of earnings.