Authors:

LUH GEDE KUSUMA DEWI

Abstract:

“This research aims to examine the effect of the CAMEL’s ratios (indicated by the ratio of CAR, RORA, ROA, NPM and LDR) on the practice of earnings management (measured by discretionary accruals) in BPR on Bali Province. Purposive sampling produced final sample as many as 632 quarterly financial statements published by 79 BPR. This study used a multiple regression. The analysis showed that ratio of RORA and LDR effect on earnings management practices. Only two hypothesis was accepted, and on average there were conclude indications that earnings management practices influenced CAMEL ratios.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-2002

Published

2013-01-10

How To Cite

KUSUMA DEWI, LUH GEDE. Pengaruh Rasio CAMEL Pada Praktik Manajemen Laba di Bank Perkreditan Rakyat Provinsi Bali.E-Jurnal Akuntansi, [S.l.], v. 2, n. 1, jan. 2013. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-2002. Date accessed: 02 Jun. 2025.

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Issue

Vol 2 No 1 (2013)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License