Pengaruh Rasio CAMEL Pada Praktik Manajemen Laba di Bank Perkreditan Rakyat Provinsi Bali

  • LUH GEDE KUSUMA DEWI Fakultas Ekonomi Universitas Udayana (UNUD), Bali Indonesia

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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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://ojs.unud.ac.id/index.php/akuntansi/article/view/2002>. Date accessed: 04 nov. 2024.
Section
Articles

Keywords

Bali, BPR, CAMEL, earnings management, quarterly