In terms of earnings quality, EQ2 is significant under the dependent variable of ROE. The ratio of net interest income to total assets has negative relationship toward bank performance and thus agreed with the hypothesis. Lastly, LQ1 shows a negative relationship with bank performance, which means that decreased converted cash by depositors may increase bank performance. Prasad and Ravinder (2012) mentioned that a bank should take care regarding liquidity risk. Thus, since the liquidity ratio is significant, the hypothesis should accept that there is an association between liquidity and bank performance