This study examines the relationship between director characteristics where earnings persistence is used as a proxy for earnings quality. The characteristics of directors include director age, busyness, gender diversity of directors, and nationality. Upper echelon theory with the premise that a person’s actions are not entirely rational but influenced by personal characteristics (limited rationality) has been applied to develop hypotheses. The financial data were hand-collected from annual reports of Indonesian public companies from 2015-2022. As many as 3.119 firm-year observations were used for the test of hypotheses. Results show that the percentage of female directors has a positive correlation with earnings quality and firms with foreign director exhibit lower earnings quality. However, director busyness and age have no correlation with earnings quality.