This study uses aspects of company characteristics in the form of firm size, managerial specific aspect in the form of CEO's ability, and tax aggressiveness to be tested its relation to earnings quality of company. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2013-2014. Based on quantitative methods, the multiple linear regression is used to test the hypothesis. The results show that firm size has a positive relationship to the earnings quality. On the other hand, neither the ability of the CEO nor the tax aggressiveness have a significant relationship to earnings quality. Based on these findings can be concluded that the characteristics of the company in the form of company size is a determinant of earnings quality.