Kinerja Bank Dengan Rasio Camel Terhadap Praktek Manajemen Laba (Studi Empiris Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

Intention of this research is to analyse and influence test of performance bank and ratio of CAMEL to profit management practiceat conventional public of bank year 2010-2014. This research represent quantitative research type by using data of conventional public of bank financial statement. Population and the sampel at this research is conventional public of bank year 2010-2014. Technique intake of sampel conducted by purposive sampling to be getting sampel as according to determined criterion. The analyzer cover test used normality test, multicolinearity test, heteroskedastisities test, test autocorelation, doubled linear regression test, test of F, coefficient determinasi test (R2 ), and test of t. Pursuant to result of data analysis can be concluded that bank performance have an effect on to profit management practice and ratio of CAMEL with indicator of capital (CAR), management (ROA), asset of quality (RORA), earnings (NPM), and liquidity (LDR) [do] not have an effect on to profit management practice which with indicator of discresionary accrual. Result of test of simultan can be concluded that as a whole independent variables don’t have an effect on to profit management practice which with indicator of discresionary accrual