KINERJA BANK DENGAN RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA
Jurusan Manajemen Fakultas Ekonomi Universitas Pattimura Ambon
Jl. Ir. M. Putuhena Kampus Poka Ambon, 97233
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This study aimed to measure the performance of the bank by using camel ratio to earnings management practices. This research objects used cluster danamon bank ambon total of 14 samples of banks consisting of 2 banks conventional danamon and 12 savings and loan business unit danamon using data for 2006-2011. The results of studies using T test showed that there had no significant effect between the performance of the bank to the practice of earnings management measured using discretionary accruals in Danamon banks. The result by using multiple regression analysis showed that there was a significant negative impact on earnings management practices. Thus cluster ambon danamon bank had to use earnings management practices.
Key words: discretionary accruals, earnings management, CAMEL