P Preparation of this paper aims to determine the relationship between accounting earnings and cash earnings with cash dividends on its banking services listed on the Stock Exchange for the period 2000-2003. This study used a correlational method is a method to determine whether there is any correlation between accounting earnings and cash earnings with cash dividends. The variables studied are accounting earnings, cash earnings and cash dividends. Sources of data in the form of secondary data, the annual financial statements published on the Capital Market Reference Center Jakarta Stock Exchange. The method of analysis used is the Spearman rank coefficient, coefficient of determination, and the t-test. The results of the analysis and discussion of the problem in this paper shows that there is a positive and significant relationship between accounting earnings to cash dividends, but when viewed from the Spearman rank correlation coefficient, accounting earnings and cash earnings have the same impact on cash dividends distributed to shareholders