This study aims to look at the effect of manager ownership, manager quality, and conservatism on earnings quality in banking companies in Indonesia. The population used in this study is banking companies listed on the Indonesian stock exchange. The sample used was 41 banking companies on the Indonesia Stock Exchange in the period 2013-2018. Purposive sampling is used in this study, based on sampling criteria, the number of observations was 218 unit of analysis. The results of the study found that manager ownership has a positive and significant effect on the quality of accrual earnings in companies in the banking sector, while manager quality and conservatism do not have a significant effect on quality accrual earnings in a sample of banking sector companies in Indonesia.