Peran Expected Credit Loss dalam Memoderasi Pengaruh Non-Performing Loan dan Tingkat Suku Bunga terhadap Income Smoothing pada Industri Perbankan
DOI:
https://doi.org/10.25047/asersi.v6i1.6818Keywords:
Expected credit loss, Non-performing loan, Interest rate, Income smoothing, BankingAbstract
This study aims to examine the role of ECL in moderating the effect of NPL and interest rates on income smoothing practices within the Indonesian banking industry, using financial statements data of banks listed on the Indonesia Stock Exchange for the 2018–2024 period. Using a purposive sampling approach, a total of 42 banks met the research criteria. Based on the Eckel Index (1981), 89 observations were identified as indicating income smoothing practices, with the highest occurrence found in 2022. All sampled banks were observed to have engaged in income smoothing at least once during the study period. The empirical results reveal that ECL has a significant negative effect on income smoothing. ECL is shown to moderate the effect of interest rates on income smoothing, but not on NPL. Furthermore, NPL shows a significant positive effect on income smoothing, while interest rates have no significant impact. Overall, the findings highlight that credit risk and credit loss provisioning play crucial roles in influencing income smoothing behavior within the banking sector.
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