文章基本信息

标题：The Role Analysis of Accrual Management on Loss-Loan Provision Factor and Fair Value Accounting to Earnings Volatility
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作者：Prisila Damayanty ; Etty Murwaningsari
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：2
页码：155-162
DOI：10.7176/RJFA/11-2-16
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This aim of research is to prove that the loan-loss provision and fair value accounting influence the earnings volatility and the accrual management role in moderating the effect of fair value accounting to earnings volatility. Data were obtained from the annual report of the Directory of Indonesia Capital Market and the Stock Exchange of Indonesia Website. There are 81 samples as a result of a banking company's observation listed on the Stock Exchange in 2014-2016. The analysis of multiple moderated regression was used in this research. Finally, it showed that the loss-loan provision does not affect on earnings volatility, whereas the fair value accounting influenced earnings volatility positively. On the other hand, accrual management strengthens the influence of fair value accounting on earnings volatility.
关键词：loss;loan provision; fair value accounting; profit volatility; and accrual management