PENGARUH UKURAN PERUSAHAAN, RISIKO KREDIT, LEVERAGE, KINERJA KEUANGAN DAN GROWTH TERHADAP MANAJEMEN LABA PADA BANK PERKREDITAN RAKYAT TAHUN 2020-2024

SITI, HAZANIATUL AISAH PENGARUH UKURAN PERUSAHAAN, RISIKO KREDIT, LEVERAGE, KINERJA KEUANGAN DAN GROWTH TERHADAP MANAJEMEN LABA PADA BANK PERKREDITAN RAKYAT TAHUN 2020-2024. FINANCIAL AND GROWTH INDICATORS AFFECTING BPRS' EARNINGS MANAGEMENT 2020-2024, x. pp. 1-16. ISSN 2715-0445

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Abstract

ABSTACT This reseach aims to determine the effect of company size, credit risk, leverage, financial performance and growth on earnings management at Rural Banks (BPR) in 2020-2024. Where Company Size is measured using the Natural Logarithm of total Assets, Credit Risk is measured using Non Performing Loan (NPL), Leverage is measured using Debt Asset Ratio (DAR), Financial performance is measured using Return On Asset (ROA) and Growth is measured using profit growth. The population in this study is a conventional Rural Bank (BPR) registered with the Financial Services Authority (OJK) in the Jember working area in 2020-2024. This study uses purposive sampling technique or sampling based on certain criteria so that a sample of 25 BPRs is obtained. The data analysis method uses multiple linear regression analysis using the help of the IBM SPSS Statistic 25 data processing application. The results of this study indicate that partially Company Size, Credit Risk, Leverage and Growth affect earnings management. Meanwhile, financial performance has no effect on earnings management. Simultaneously, the variables of Company Size, Credit Risk, Leverage, Financial Performance and Growth affect Earnings Management. Keywords: Company size, Credit Risk, Leverage, Growth, Earning Management

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	19 Jan 2026 04:45
Last Modified:	19 Jan 2026 04:45
URI:	http://repo.itsm.ac.id/id/eprint/1600

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