ANALISIS PENERAPAN EXPECTED CREDIT LOSS (ECL) TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI MENURUT PSAK NO. 71 PADA LEMBAGA PEMBIAYAAN DI INDONESIA

Zilfa Mau Maurida

doi:10.23960/jak.v27i2.373

Zilfa Mau Maurida Universitas Jember

DOI: https://doi.org/10.23960/jak.v27i2.373

Keywords: ECL, PSAK 71, CKPN, Net Income

Abstract

This study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 at financial institutions in Indonesia. The object of this research is sixteen financial institutions which are included in the sample criteria. This study uses a quantitative method by conducting a different type of Wilcoxon Signed t-test. Based on the different test results in the first and second hypotheses, the significance value is <0.05, which means that there is a significant difference in the amount of Impairment Loss (CKPN) between before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 and there is a significant difference in net income between before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71. The ECL method makes the CKPN value large because it considers the possibility of credit risk, so that CKPN recorded as an expense will reduce the net profit generated by the company.

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