Islamic Commercial Banks are intermediary institutions with Sharia principles. The owner does not manage Islamic Commercial Banks directly when carrying out their operational activities. Still, by parties authorized to operate, so Good Corporate Governance is needed in order to maintain trust between shareholders or owners and managers. Good Corporate Governance is required to organize company management, which is organized and can provide good information to shareholders. To generate high earnings quality for the company, this research aims to examine the influence of good corporate governance on earnings quality. This research is quantitative research using descriptive correlation approach, by analysis panel data. The population is all Islamic Commercial Banks that are actively operating in Indonesia within 5 years, namely 2019-2023, meanwhile the sample used totaling 10 Islamic Commercial Banks taken by purposive sampling technique. The data used is secondary data, which is obtained from annual reports published by each bank. Hypothesis testing was carried out using panel data regression analysis with E-views 12. The independent variables used in this research are Good Corporate Governance including the Independent Board of Commissioners, Board of Directors, Sharia Board of Supervisors, and Audit Committee which describe Good Corporate Governance and Earnings Quality as the dependent variable. The results of this research indicate that partially the variables of the Independent Board of Commissioners, and the Board of Directors have a positive and significant effect on earnings quality. The Sharia Board of Supervisors and Audit Committee do not have any impact on earnings quality. Simultaneously, the Good Corporate Governance variable significantly positively affects earnings quality. The results of this study support agency theory by showing that strong GCG mechanisms can reduce agency problems and improve the quality of management decisions, thus having a positive impact on earnings quality Keyword : Good Corporate Governance, Earnings Quality, Islamic Commercial Bank