“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 16, no. 2 (December 30, 2024): 189–204. Accessed May 1, 2026. https://journal.uinjkt.ac.id/akuntabilitas/article/view/34950.