摘要：Keywords: CAR, NPLs, ROA, BOPO, LDR and quality of earnings ratio ABSTRACT Banking is a financial institution that has a function as financial intermediary in payment traffic. Ensuring the performance of a bank is a foundation of belief our customers to do transactions with the bank. Therefore, bank managers must be able to maintain a balance between maintaining adequate liquidity remurative achievement, and fulfillment of adequate capital. Levels of corporate performance is measured by using financial ratios contained in the CAMEL (Capital, Asset Quality, Management, Earnings , dan Liquidity, the CAR, NPLs, ROA, ROA and LDR. In this research we will discuss about the presence or absence of the influence of CAR, NPLs, ROA, ROA, and the LDR on the quality of earnings ratio. Data that used in this research is secondary data in the form of financial statements of banks listed on the Indonesia Stock Exchange since the year 2004-2008, and has a comprehensive financial report during the study period. From the 28 data that available, only 15 banks that meet the criteria for this study. In this research method is a method of analysis used multiple linear regressions with SPSS 17. The results in this research that may in CAR, NPLs, ROA, ROA, and LDR together have an influence on the quality of earnings ratio. But only partially ROA ratios that have an influence on the quality of earnings ratio, while CAR, NPLs, ROA, and the LDR do not have a significant impact on the quality of earnings ratio.
