The purposes of this study are to determine the use of loan loss provision for earnings management then implications for bank credit risk. Especially we analyze how changes in discretionary risk based capital affects earnings management. Our samples are Indonesian Banks that listing in Indonesian Stock Exchange. We used data pooled from 2011 through 2013 (24 banks). The main findings are: (1) …
The objectives of this research is to analyze the influence of third-party fund, capital adequacy ratio, gross domestic product and BI Rate to credit distributions which listed on BEI in 2009 until 2013 periods. Data used in this research were obtained from bank’ annual report. The number of sample for this research is 9 banks. Analyze technique used for this research is multiple linier regre…