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Small commercial banks and large rural banks or Bank Perkreditan Rakyat (BPR) are comparable in terms of the services they offer and their capital. However, they have to use different accounting standards. Small commercial banks apply SAK and implement PSAK 55 while BPR apply SAK ETAP. PSAK 55 stipulates a more sophisticated method for impairment calculation compared to SAK ETAP. This research aims to analyze the influence of the difference accounting standards, credit risk (NPL), and bankdoi:10.22219/jrak.v9i1.8204 fatcat:zwqq2mp5o5bldhzg72u7fusrn4