The Impact of Implementation by PSAK 55 for Allowance for Credits Losses Towards Earnings Management Practices in Banking Companies on The Indonesia Stock Exchange

Reni Angreni(1*),

(1) Accounting Education Study Program, Faculty of Economics, Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This research aims to find out The Impact of implementation by PSAK 55 for  allowance  for  credits  losses  towards  earnings  management  practices  in banking companies on the Indonesia stock exchange. The data analysis technique that is used is documentation for the data by banking companies for the period 2009-2016,  the  data  analysis  technique that  is used  mutiple linear  regression method to calculate the data that has been found. The result of research showed the implementation of PSAK 55 for allowance for credits losses has been negative effect and reduce the practice of earnings managements in banking companies on the Indonesian Stock Exchange.


Keywords


PSAK 55; Allowance for credits losses/Loan Loss Provission; Earnings Management.

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References


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