Detection of Earnings Management Practices Through Discretionary Loan Loss Provisions at Rural Banks in Java During the SAK EP Transition Period (Media Riset Akuntansi Auditing & Informasi)
Summary
- The study analyzes a panel dataset of 556 conventional rural banks comprising 1,649 bank-year observations in West Java, Central Java, and East Java [p.1].p.1
- OJK revoked the operating licenses of 20 BPRs and Sharia rural banks in 2024, exceeding the historical average of 6–7 closures per year recorded by LPS [p.2].p.2
Topics and entities
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