ABSTRACT : This research aims to find out how the level of Financial Performance is measured using the CAMEL method which includes aspects of Capital, Assets, Management, Earnings, Liquidity in the Banking Industry in Indonesia and Malaysia. In answering the hypothesis, we used different tests through the Independent Sample t-test and the Mann-Whitney U test to see how financial performance differs using the camel method in the two countries. The data in this study uses secondary data originating from Bank Focus with an observation period of 2017 to 2022. These results show that the level of capital is measured through the capital adequacy ratio, the level of assets is measured through the productive asset quality ratio, and the level of earnings is measured measured through the ratio of Operational Expenses to operational income, there is a significant difference in financial performance in the banking industry in Indonesia and Malaysia, and the level of management measured through the net profit margin and the level of liquidity measured through the loan to deposit ratio do not have a significant difference in Indonesia and Malaysia. The financial performance results in this research prove that both countries have had good financial performance using the CAMEL method, but the earnings aspect has performed less well, so it still needs to be improved in the future.

KEYWORDS – Financial Performance, CAMEL Methods, Indonesia, Malaysia