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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 302 Documents
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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. 
Board Gender Diversity and Fraud in Indonesia’s Regional Banks: A Fraud Hexagon Perspective Dwianto Mukhtar Latif; Widya Ais Sahla
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.v22i1.33583

Abstract

This study investigates the determinants of financial reporting fraud using the Fraud Hexagon theory and examines the moderating role of women on the board of commissioners (WOC). This study employs a quantitative approach using Moderated Regression Analysis (MRA) with panel data from 27 Regional Development Banks during the period 2016–2023. The findings show that pressure, capability, opportunity, and arrogance significantly influence financial reporting fraud, while collusion is not significantly associated with fraud propensity. The results further indicate that the presence of women on the board of commissioners weakens the effect of pressure and capability on financial reporting fraud, highlighting their monitoring and governance-enhancing role. However, the effectiveness of WOC appears to be context-dependent, particularly influenced by the strength of corporate governance and internal control systems within banks. This study extends the empirical application of the Fraud Hexagon theory in explaining financial reporting fraud and provides evidence on the role of board gender diversity in fraud mitigation. By focusing on Indonesia’s Regional Development Banks—an underexplored sector—the findings offer practical implications for promoting ethical conduct and strengthening integrity-based corporate governance.

Page 31 of 31 | Total Record : 302

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