Electronic Resource

The Influence of Risk on Income Smoothing in Islamic Commercial Banks

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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
2015-2019. Samples were taken using purposive sampling. The data used are
secondary data from quarterly financial report. Hypothesis testing is done by
using panel data regression method with Stata 16 software.
Results: Based on the analysis that have been made, the results shows that the
three independent variables (financing/credit risk, liquidity risk and operating
risk) had no impact on income smoothing. While Total Loans as control variable
affected dependent variable. For the size, as other control variable, do not affect
the dependent varible

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Availability

Detail Information

Series Title

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Call Number

REF 658.155 LES t

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17102049

Classification

658.155

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Influence
Islamic Commercial Banks

Specific Detail Info

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Statement of Responsibility

Novia Lestari

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