|The objectives of this research is to analyze and provide empirical evidence about the impact of earnings management and audit quality on audit opinion and implication of those variables to opinion shopping. In this research, earnings management is measured by absolute discretionary accruas. The researches samples were manufacturing companies listed on the Indonesian Stock Exchange from 2008 to 2011. This study used 192 samples for first model regression and 145 samples for second and third model regression. This study used three research models. The first model used to analyze the effect of audit quality against earnings management, the second model examined the effect of audit quality and earnings management on audit opinion, whereas the third model examined the effect of audit quality, earnings management, and audit opinion on opinion shopping. The first model was tested by simple linear regression analysis method, whereas the second and third model was tested with Binary Logistic Regression. The significance values are 10% for each models. The result of the hypothesis on the first model suggests that audit quality doesn’t affect earnings management. For testing of the second model, it can be concluded that (1) audit quality, which is measured by proxy of Big Four and Non-Big Four accounting firms, doesn’t have effect on type of audit opinion given by the auditor, (2) a company engaged in earnings management has lower probability to obtain unqualified audit opinion. The results of the hypothesis on the third model suggest that (1) a company engaged in earnings management has higher probability to engage in opinion shopping practice, (2) audit quality doesn’t affect opinion shopping practice, (3) a company that received non-unqualified opinion is tend to engage inopinion shopping practice.