Open AccessThe Changes in Accounting Standard: Their Impact of Implementation Allowance Impairment Losses
Author(s) -
Hirda Rakastina Putri,
Reni Oktavia,
Widya Rizki Eka Putri
Publication year - 2022
Publication title -
asian journal of economics, business and accounting
Language(s) - English
Resource type - Journals
ISSN - 2456-639X
DOI - 10.9734/ajeba/2022/v22i830585
Subject(s) - sample (material) , allowance (engineering) , accounting , linear regression , descriptive statistics , population , regression analysis , statistics , profit (economics) , medicine , actuarial science , business , mathematics , economics , environmental health , operations management , chemistry , chromatography , microeconomics
Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and after implementation of PSAK 71 and its effect on banking profits.
Study Design: This study used the quatiative descriptive method.
Place and Duration of Study: Financial Services Authority, Period 2011-2020.
Methodology: This Study used quantitative data with secondary data from financial statement. The population are conventional commercial Indonesian banks registered with the Financial Services Authority in 2011 – 2020 with a sample of 46 banks. Data analysis in this study was conducted using independent sample t-test and multiple linear regression with using the IBM SPSS that is Descriptive Statistics, Independent Sample T-Test, and also Multiplelinear Regression.
Result: Based on the results of the indepedent sample t-test in this study, it showed that there were significant differences in the AIL variables before and after implementation of PSAK 71 . Based on the multiple linear regression test in this research, it shows that there is a negative and significant effect on AIL after the Implementation of the PSAK 71 on profit.
Conclusion: There are significant differences in the AIL before and after implementation PSAK 71 and negative significant effect on AIL after the implementation PSAK 71.