The Influence of Risk on Income Smoothing in Islamic Commercial Banks

Purpose: This study aims to test whether bank risk (financing/credit risk, liquidity risk and operating risk) had an impact on Income Smoothing (measured through Loan Loss Provisions) in Indonesia Islamic Commercial Banks or not. Method: The research sample used 11 Indonesia Islamic Commercial Banks that established before 2015 and listed in Financial Services Authority (OJK) From 2015…