T his research aims to analyze how the influence of corporate social responsibility to the quality of earnings. To analyze how real manipulation of the quality of earnings. To analyze how the influence of the quality of the audit committee. To analyze how the influence of the audit committee of a moderating variable corporate social responsibility to the quality of earnings. To analyze how the influence of the audit committee of a moderating variable real manipulation of the quality of earnings. A method of data analysis in this study using the method of multiple regression analysis (multiple regression analysis) on aid programs SPSS 24.The results of this study indicate that the variable is Corporate Social Responsibility does not have a positive influence on quality Profit, Real Manipulation has a negative influence to the quality of Earnings, the Audit Committee has a positive affect toward The quality of the Earnings, the Audit Committee does not have a moderating influence in Corporate Social Responsibility to the quality of earnings, and the Audit Committee has no influence in moderating Real Manipulation of the quality of earnings.