The purpose of this study is to provide empirical evidence regarding the influence of management characteristics and GCG on earnings quality, in the midst of the urgency of earnings quality information that is prone to conflict of interest, especially in state-owned companies today. This research is a quantitative research where the population is all state- owned companies in Indonesia which are listed on the website of State-Owned Entreprises (SOE) in 2016-2018. The sampling technique used a purposive sampling, and obtained 67 companies that meet the standards. The technique of collecting data is by taking information from the company's annual report so that the data source used is secondary data. The analysis method used is Eviews. The results showed that educational background, gender, and GCG had a positive effect on earnings quality. Meanwhile, tenure has a negative effect on earnings quality.