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). Study of Accounting [Internet]. 2024 Dec. 30 [cited 2026 Feb. 5];16(2):189-204. Available from: https://journal.uinjkt.ac.id/akuntabilitas/article/view/34950