Naniek Noviari
-
1 publications
-
1 downloads
-
12 views
- 162 Views
-
0 books
-
The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia
I Gusti Ngurah Agung Suaryana , Naniek Noviari , I Gusti Ayu Eka Damayanthi doi: http://dx.doi.org/10.21511/bbs.17(3).2022.15Banks and Bank Systems Volume 17, 2022 Issue #3 pp. 177-187
Views: 814 Downloads: 160 TO CITE АНОТАЦІЯThis study examines the impact of the implementation of the Indonesian Financial Accounting Standard, credit risk, and credit restructuring on the formation of Allowance for Credit Losses (ACL) of commercial banks listed on the Indonesia Stock Exchange. The formation of ACL is regulated in PSAK 71 which is part of the Indonesian Financial Accounting Standard. The implementation of PSAK 71, and credit risk are expected to increase the ACL of commercial banks, however, credit restructuring programs will reduce the ACL. The research population is commercial banks listed on the Indonesia Stock Exchange in 2019–2020. The research sample is the entire research population. This study uses panel data regression analysis to examine the effect of the application of PSAK 71, credit risk, and credit restructuring on ACL for commercial bank loans. The findings show that the implementation of PSAK 71 and credit risk have a positive effect on the ACL, meanwhile, credit restructuring has a negative effect on the ACL.