The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia

The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia

This study examines the impact of the implementation of the Indonesian Financial Accounting Standard, credit risk, and credit restructuring on the formation of Allowance for Credit Losses (ACL) of commercial banks listed on the Indonesia Stock Exchange. The formation of ACL is regulated in PSAK 71 w...

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Bibliographic Details
Main Authors: I Gusti Ngurah Agung Suaryana, Naniek Noviari, I Gusti Ayu Eka Damayanthi
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-09-01
Series:Banks and Bank Systems
Subjects:
COVID-19
credit policy
credit restructuring
credit risk
PSAK 71
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17053/BBS_2022_03_Suaryana.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17053/BBS_2022_03_Suaryana.pdf

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