Electronic Resource

Peraturan Laba Menggunakan Financing Loss Provisions Di Bank Islam Indonesia Dan Malaysia

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"Purpose - The rapid development of Islamic banks necessitate them to be able to
compete while revealing their best performance concurrently. Assessment of
performance can be evaluated from earnings information. Income smoothing
utilizing financing loss provision (FLP) is one of the methods that has been
implemented in several Islamic banks to earn profits in which correspond to their
objectives. This study aims at understanding the practice of income smoothing by
utilizing FLP in Islamic banks in Indonesia and Malaysia.
Design/methodology/approach - This study examines the practice of income
smoothing using FLP in 11 Indonesian Islamic banks and 19 Malaysian Islamic
banks in the period 2011-2016. Islamic banks’ data obtained from bankscope
database. This research employs panel data regression with the assistance of
Eviews application to analyze output of the practice.
Finding - The results imply that both Indonesian and Malaysian Islamic banks
perform income smoothing using FLP. Earnings before taxes and provisions
(EBTP) is positive and significant to the FLP. The author suggests to the respective
regulators to execute prudent monitoring of FLP’s application by enhancing
disclosures regarding this particular account in Islamic banks’ financial
statements"

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Availability

Detail Information

Series Title

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Call Number

REF 658.155 LUB p

Publisher

Bogor : STEI TAZKIA., 2018

Collation

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Language

Indonesia

ISBN/ISSN

15070025

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)

Indonesia Islamic Banks
Malaysia Islamic Banks
Income Smoothing
Financing Loss Provision

Specific Detail Info

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Statement of Responsibility

Fadhilah Hanum Lubis

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