Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Ariskawati, Nur
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS Eka Marenza, Silvya; Ariskawati, Nur; Laela, Sugiyarti Fatma
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.461

Abstract

This research investigates the effect of applying the forward-looking expected loss method as a consequence of Financial Accounting Standard (FAS) No 71 on earnings quality. Since the technique is effective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-looking and non-forward-looking. At the same time, the predictability of earnings is used as a proxy of earnings quality. The sample consists of 16 Shariah commercial banks from 2018 to 2021, resulting in 55 firm years as a unit of analysis. Using panel data regression, the results show that the higher the reserve for impairment loss of Islamic banks, the lower the quality of earnings. However, after the implementation of SFAS 71, the higher the reserve, the higher the earnings quality, proven by the ability of earnings to predict future earnings.
Co-Authors Eka Marenza, Silvya Sugiyarti Fatma Laela, Sugiyarti Fatma