THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS
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Abstract
The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.
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Eka Marenza, S., Ariskawati, N., & Laela, S. F. (2024). THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(1), 35-50. https://doi.org/10.29303/akurasi.v7i1.461
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References
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Mla, P. B., & Rizkianto, E. (2023). Analysis of pandemic influences on nonperforming loans in Bank XYZ for the period of 2020-2022. Dynamic Management Journal 7(2), 254–268.
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Augeraud-Véron, E., & Boungou, W. (2023). The impact of COVID-19 on bank profitability: Cross-country evidence. SSRN Electronic Journal, 4(1), 10–12. https://doi.org/10.2139/ssrn.4318881
Binekasri, Romys. (2023). Potensi keuangan syariah di Indonesia sebesar ini. CNBC Indonesia.
Burhan, F. A. 2023. Siap-siap restrukturisasi kredit berakhir, Mandiri BCA Cs Amankan Pencadangan. Bisnis.Com [Online]. Web. 7 Mar. 2024
Damayanti, A. C., & Mawardi, W. (2022). Pengaruh ukuran bank (size), loans to deposit ratio (LDR), capital adequacy ratio (CAR), non-performing loans (NPL), diversifikasi pendapatan, dan BOPO terhadap kinerja bank di Indonesia (Studi pada bank umum konvensional yang terdaftar di BEI tahun 2016-2020). Diponegoro Journal of Management, 11(1). Retrieved from https://ejournal3.undip.ac.id/index.php/djom/article/view/33940
Dong, X., Liu, J., & Hu, B. (2012). Research on the relationship of commercial bank’s loan loss provision and earning management and capital management. Journal of Service Science and Management, 05(02), 171–179. https://doi.org/10.4236/jssm.2012.52021
Firmansyah, A., Ningrum, N. C., & Lubis, P. M. (2022). Cadangan kerugian penurunan nilai piutang perusahaan perbankan sebelum dan setelah implementasi PSAK 71. Journal of Financial and Tax, 2(1), 32–47. https://doi.org/10.52421/fintax.v2i1.206
Firmansyah, A., Rizky, M., & Qodarina, N. (2022). Manajemen laba sebelum dan setelah penerapan PSAK 71 pada perusahaan subsektor perbankan di Indonesia. Owner, 6(2), 1363–1372. https://doi.org/10.33395/owner.v6i2.706
Fisher, J. G. (1998). Part II. Social and Behavioral Sciences Applications in Accounting and Management Control Research - Contingency Theory, Management Control Systems, and Firm Outcomes: Past results and future directions. Behavioral Research in Accounting, 10. Web. 7 Mar. 2024
Fonou Dombeu, N. C., & Nomlala, B. C. (2023). Earnings quality research: Trend, recent evidence and future direction. International Review of Management and Marketing, 13(5), 1–8. https://doi.org/10.32479/irmm.14577
Gemina, D., & Supriyadi, D. (2018). The effect of murabahah, mudharabah and ijarah earnings upon the profit of Bank BRI Syariah, branch office Sukabumi. The Management Journal of Binaniaga, 3(01), 35. https://doi.org/10.33062/mjb.v3i1.239
Ginoga, L. F., & Syahwani, A. K. I. (2022). Analisis dampak NPL, CKPN, LDR, dan suku bunga kredit terhadap penyaluran kredit perbankan pada masa pandemi COVID-19. Ekonomi & Bisnis, 21(1). https://doi.org/10.32722/eb.v21i1.4569
Gusmawanti, A., Supaijo, S., Iqbal, M., & Fasa, M. I. (2020). The nexus between FDR, NPF, BOPO toward profitability of Indonesian Islamic bank. Al-Amwal : Jurnal Ekonomi dan Perbankan Syari’ah, 12(2), 167. https://doi.org/10.24235/amwal.v12i2.7155
Hamdi, B., & Herianingrum, S. (2022). Determinan risiko likuiditas bank syariah dan konvensional sebelum dan selama pandemi Covid-19. Jurnal Ekonomi Syariah Teori dan Terapan, 9(4), 573–585. https://doi.org/10.20473/vol9iss20224pp573-585
Hana, K. F., Aini, M., & Putri Karsono, L. D. (2022). Pandemi Covid 19: Bagaimana kondisi likuiditas bank syariah di Indonesia? Al Maal: Journal of Islamic Economics and Banking, 4(1), 16. https://doi.org/10.31000/almaal.v4i1.5840
Hasan, Z., & Syahira, N. (2022). Opportunities and challenges of Islamic banks during the COVID-19 pandemic. Jurnal Multidisiplin West Science, 01(02), 57–64. https://doi.org/10.58812/jmws.v1i02.19
Hasibuan, A., Juliyanto, D., & Firmansyah, A. (2023). Dampak implementasi PSAK 71 pada kinerja perusahaan perbankan di Indonesia. Financial and Tax, 3(1), 15-27. www.idx.co.id. https://doi.org/10.52421/fintax.v3i1.377
Hegde, S. P., & Kozlowski, S. E. (2021). Discretionary loan loss provisioning and bank stock return: The Role of economic booms and busts. Journal of Banking & Finance, 130, 106186. https://doi.org/10.1016/j.jbankfin.2021.106186
Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings management to reduce earnings variability: Evidence from bank loan loss provisions. Review of Accounting and Finance, 3(1), 128–148. https://doi.org/10.1108/eb043399
Khasanah, S. K. A. K. (2022). Analisis perbandingan kualitas laba sebelum dan sesudah implementasi PSAK 71 pada perbankan yang terdaftar di Bursa Efek Indonesia. E-Journal Field of Economics, Business, and Entrepreneurship 1 (4), 391-399 https://doi.org/10.23960/efebe.v1i4.54
Lyimo, G. D. (2014). Assessing the measures of quality of earnings: Evidence from India. European Journal of Accounting Auditing and Finance Research 2(6), 17-28.
Maurida, Z. M. (2022). Analisis penerapan expected credit loss (ECL) terhadap pembentukan cadangan kerugian penurunan nilai menurut PSAK No. 71 pada lembaga pembiayaan di Indonesia. Jurnal Akuntansi dan Keuangan, 27(2), 120–131. https://doi.org/10.23960/jak.v27i2.373
Mla, P. B., & Rizkianto, E. (2023). Analysis of pandemic influences on nonperforming loans in Bank XYZ for the period of 2020-2022. Dynamic Management Journal 7(2), 254–268.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Tobing, C. E. R. L. (2021). Penelitian Bisnis : Teknik dan Analisa Data dengan SPSS - STATA - EVIEWS. Madenatera, 1, 230.
Nugrohowati, R. N. I., & Bimo, S. (2019). Analisis pengaruh faktor internal bank dan eksternal terhadap Non-Performing Financing (NPF) pada bank perkreditan rakyat syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 5(1), 42–49. https://doi.org/10.20885/jeki.vol5.iss1.art6
OJK. (2020). Statistik Perbankan Syariah 2020, 53(9), 1689–1699. [Online]. Web. 14 Feb.
OJK. (2023). Statistik Perbankan Indonesia - April 2023. Statisktik Perbankan Indonesia April 2023, 21. [Online]. Web. 14 Feb. 2024
Otley, D. T. (2019). The contingency theory of management accounting: Achievement and prognosis. Management Control Theory, 5(1980), 305–320. https://doi.org/10.1007/978-1-4899-7138-8_5
Otoritas Jasa Keuangan. (2020). Peraturan OJK Nomor 48/POJK.03/2020. Peraturan OJK Nomor 48/POJK.03/2020, 53(9), 1689–1699. [Online]. Web. 14 Feb. 2024
Pane, A. A., & Rahmadhani, S. N. (2021). Pengaruh struktur modal dan volatilitas laba terhadap kualitas laba PT. Bank Sumut. Jurnal Akuntansi dan Bisnis, 7(1), 81–89. https://doi.org/10.31289/jab.v7i1.4476
Prena, G. Das, & Nareswari, S. K. D. (2022). Pengaruh penerapan PSAK 71, BOPO dan NPL terhadap profitabilitas pada perbankan yang terdaftar di BEI . Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), 21(September), 175–184. https://doi.org/10.22225/we.21.2.2022.175-184
Primandasetio, J. (2021). Ekonomi syariah (A. Rasyid, Ed.; pertama). Departemen Ekonomi dan Keuangan Syariah - Bank Indonesia. [Online]. Web. 13 Oct. 2023
Rastogi, S., Sharma, A., Pinto, G., & Bhimavarapu, V. M. (2022). A Literature review of risk, regulation, and profitability of banks using a scientometric study. Future Business Journal, 8(1). https://doi.org/10.1186/s43093-022-00146-4
Riyanah, R., Purwanti, Y., & Astutik, W. S. (2023). Analisis rasio likuiditas untuk mengetahui pengaruh corona pada kinerja keuangan perbankan syariah di Indonesia. Moneter - Jurnal Akuntansi Dan Keuangan, 10(1), 72–79. https://doi.org/10.31294/moneter.v10i1.15641
Rusydiana, A. S., Herindar, E., & Laila, N. (2022). The impact of COVID-19 on Islamic economics and finance industry: Text analytics using R. Global Review of Islamic Economics and Business, 9(2), 055. https://doi.org/10.14421/grieb.2021.092-05
Schiemann, F., & Guenther, T. (2013). Earnings predictability, value relevance, and employee expenses. The International Journal of Accounting, 48(2), 149–172. https://doi.org/10.1016/j.intacc.2013.04.001
Selfiani, & Murtanto. (2020). The effect of accrual quality to share price synchronization with Good Corporate Governance (GCG) as a moderating variable. South East Asia Journal of Contemporary Business, Economics and Law, 23 (1), 135–146. https://doi.org/10.32509/jakpi.v2i1.2043
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