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THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL AC…
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan metode forward-looking expected loss sebagai konsekuensi Standar Akuntansi Keuangan (SAK) No 71 terhadap kualitas laba pada bank syariah. Oleh karena metode ini efektif pada tahun 2020, forwardlooking expected loss diukur dengan menggunakan rasio loan loss provisions dengan dummy tahun untuk membedakan antara forwardlooki…
- Edition
- Vol. 7 No 1, 2024
- ISBN/ISSN
- 2685-1059
- Collation
- AS
- Series Title
- pp.35-50
- Call Number
- -
THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL AC…
This research investigates the effect of applying the forward-lookingexpected loss method as a consequence of Financial AccountingStandard (FAS) No 71 on earnings quality. Since the technique iseffective in 2020, forward-looking expected loss is measured using loan loss provisions ratio with a year dummy to differentiate forward-lookingand non-forward-looking…
- Edition
- Vol. 7(1), 2024
- ISBN/ISSN
- 2685-1059
- Collation
- pp.35 - 50
- Series Title
- -
- Call Number
- -
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