This study aims to determine the effect of independent commissioners, capital structure, firm size, reputation KAP to earnings quality. This research is categorized into quantitative descriptive research. The population in this study is a banking company listed on the Indonesia Stock Exchange in 2013 until 2016. Sampling using purposive sampling technique is the selection of samples with certain criteria, so the samples obtained in this study as much as twenty nine banks. The data used is secondary data. Data collection was done by documentation technique and literature study. Data analysis used is descriptive statistic test, classical assumption test and multiple linear regression analysis. Independent commissioners, capital structure, firm size are measured by ratios, while KAP's reputation is measured using a nominal scale with dummy variables. The result of simultaneous research shows that there is positive and significant influence to earnings quality, whereas partially shows that firm size variable have positive and significant effect to earnings quality, for variable of capital structure have positive influence but not sigfikan to earnings quality, while independent commissioner variable and reputation KAP has no effect on earnings quality.