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All Journal Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) JUITA : Jurnal Informatika Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Sistemasi: Jurnal Sistem Informasi Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) SISFOTENIKA Journal of Information Technology and Computer Science (JOINTECS) Emerging Science Journal Insect (Informatics and Security) : Jurnal Teknik Informatika METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi MATRIK : Jurnal Manajemen, Teknik Informatika, dan Rekayasa Komputer CYBERNETICS Literasi Hukum Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan Buletin Ilmiah Sarjana Teknik Elektro Jurnal Teknologi Dan Sistem Informasi Bisnis International Journal of Robotics and Control Systems Jurnal Pengabdian Masyarakat Jurnal Ilmu Komputer dan Teknologi (IKOMTI) Journal Transformation of Mandalika SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Journal of Advanced Health Informatics Research Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen) Control Systems and Optimization Letters
Purwono, Purwono
Universitas Harapan Bangsa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : infestasi

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Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions Agung Nurmansyah; Purwono Purwono; Muhammad Ahmad Baballe
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33502

Abstract

The study attempts to investigate the relationship between the recent concepts of prudence in banking literature on the provisioning behaviour in Indonesian banks. We use a mixed exploratory design, including literature review of recent conservatism research with panel evidence from 6 Indonesian banks for years 2021–2024 and preliminary 2025 data. From the results, it is suggested that recent research has repeatedly shown linking accounting conservatism with early recognition of the loss, veracity in financial reports, plus the practice of loan loss provisioning. A negative relationship between credit growth and discretionary loan loss provisions indicated that discretionary provisioning decreased during credit expansion. Although the relations are non-statistically significant due to very small samples taken, the direction of the coefficient suggests some risk of weakening conditional conservatism in an expansion of credit. This study adds to the literature by linking prudence-related constructs with observed effect of provisioning behaviour of Indonesian banks in the IFRS 9. Results offer early insights into the impact of credit growth dynamics on the conservative reporting behaviour. The study also emphasizes the need for public-facing disclosure of provisioning assumptions and macroeconomic scenarios for regulators, investors, and banking professionals. 
Co-Authors Adhi Wibowo Agung Budi Prasetio Agung Nurmansyah Agung Pangestu Ahmad Toha Alfian Ma'arif Alfian Ma’arif Amanah Wulandari Annastasya Nabila Elsa Wulandari Ariefah Khairina Islahati Arif Setia Sandi A. Asmat Burhan Asmat Burhan Axl Adilla Bala Putra Dewa Bala Putra Dewa Bala Putra Dewa Bala Putra Dewa Barlian Kristanto Burhanuddin bin Mohd Aboobaider Deny Nugroho Triwibowo Dewi Astria Faroek Dimas Febri Kuncoro Dimas Herjuno Eko Ariyanto Elsa Wulandari, Annastasya Nabila Endang Setyawati Hadi Jayusman Hamzah M. Marhoon Hesti Ayu Wahyuni Iin Dyah Indrawati Iis Setiawan Mangkunegara Iis Setyawan Mangku Negara Imam Ahmad Ashari Imam Ahmad Ashari, Imam Ahmad Imam Riadi Imam Riadi Indah Trivilia Irfan Arfianto Jatmiko Indriyanto Jihad Rahmawan Khoirun Nisa Khoirun Nisa Khoirun Nisa Lutviana Lutviana Lutviana Lutviana Lutviana Mangku Negara, Iis Setiawan Mangkunegara, Iis Setiawan Marlia Hafny Afrilies Maya Ruhtiani Muchammad Naseer Muhammad Ahmad Baballe Muhammad Baballe Ahmad Muhammad Haikal Satria Muhammad Hery Santoso Muntiari, Novita Ranti Musafa Widagdo Noorulden Basil Pramesti Dewi Qazi Mazhar ul Haq Rahmadhani, Berlina Riska Suryani Riyanarto Sarno Rosyid Ridlo Al-Hakim Rubaeah, Siti Rusydi Umar Safar Dwi Kurniawan Salah, Wael A. Sandi Najib Iskandar Sharkawy , Abdel-Nasser Slamet Slamet Sony Kartika Wibisono Sony Kartika Wibisono Sony Kartika Wibisono Sony Kartika Wibisono Supriyatin Supriyatin Toat Tuloh Tohari Ahmad Tusaria Tri Wahyu Ningrum Wahyu Rahmaniar Windu Gata Wirasto, Anggit Wulandari, Annastasya Nabila Elsa Yanuar Zulardiansyah Arief Yudhistira , Aimar Yuris Tri Naili Yuris Tri Naili Yuslena Sari, Yuslena Yusuf Fadlila Rahman