文章基本信息

标题：Pengaruh Rasio CAMEL Pada Praktik Manajemen Laba di Bank Perkreditan Rakyat Provinsi Bali
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作者：LUH GEDE KUSUMA DEWI
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2013
卷号：2
期号：1
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：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.
关键词：Bali; BPR; CAMEL; earnings management; quarterly