Effect of Firm Size, Profitability, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Allowance for Impairment Losses (CKPN) on Earnings Management (Study on Regional Development Banks in Indonesia 2018-2022). Akuntabilitas, [S. l.], v. 16, n. 2, p. 189–204, 2024. DOI: 10.15408/akt.v16i2.34950. Disponível em: https://journal.uinjkt.ac.id/akuntabilitas/article/view/34950. Acesso em: 5 feb. 2026.