T This study aims to test and analyze the effect of the Audit Committee Characteristics on Financial Performance. The independent variables in this study are the independence of the audit committee, financial and accounting expertise in the audit committee, the size of the audit committee, and the frequency of audit committee meetings, as well as the size of the company, the age of the company, and leverage as control variables, with the dependent variables being financial performance (ROA, ROE, and EPS). The samples used in this study were Property, Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in the study was 34 companies using purposive sampling techniques. The results in this study show that the independence of the audit committee has a positive and significant effect on financial performance (ROA, ROE, and EPS). Financial and accounting expertise in audit committees has a positive and significant effect on financial performance (EPS). The size of the audit committee has a significant positive effect on financial performance (ROE). The frequency of audit committee meetings has a significant negative effect on financial performance (ROE). The results explained that in other words, the size of the audit committee members is large with members consisting of many independent parties and have expertise in the fields of finance and accounting can be more optimal in supervising financial reporting practices so that accurate financial statements can be realized and can produce improvements in financial performance.