Jurnal Akuntansi dan Keuangan Indonesia
Vol. 16, No. 1

MOTIF DAN KENDALA BANK MELAKUKAN IMPLEMENTASI DINI PSAK NO. 71 TERHADAP CKPN KREDIT (MOTIVE AND OBSTACLE BANK AS EARLY ADOPTERS OF PSAK NO. 71 FOR ALLOWANCE FOR IMPAIRMENT LOSSES (CKPN) OF LOAN)

Rizal, Arya Prabu (Unknown)
Shauki, Elvia R. (Unknown)



Article Info

Publish Date
30 Jun 2019

Abstract

PSAK No. 71 convergence of IFRS 9 which will become effective on January 1, 2020, where early implementation is permitted. The complexity of this standard has caused several Banks not to carry out the impact assessment stage according to the OJK roadmap. However, there were Banks that had implemented before PSAK No. 71 effective (early adopters). This study applies a case study as its research strategy were content, thematic, and constant compara­tive analyses were used in analysing data collected from questionnaire and semi-structured interviews. This study found that several early adopters are Banks that are owned by the government, foreign, and joint venture banks. Besides, the author found that the motive in making the decisions to adopt/ not to adopt PSAK No. 71 is dominated by normative isomor­phism as the pressures or demands being professional and considered right. This study also found that there are differences (heteregoneity) in the behavior of the actors and institutions in each bank that were influenced by multiple logics (i.e., rules as regulatory logics, and profit being the banking logics). This is done by the actors to maintain both logics by com­bining the two and looking at the external and internal factors of the institution.

Copyrights © 2019






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...