PSAK-71 and Firm Value: Mediating Role of Allowance for Bad Debt and Profitability

Yolanda Aryanti, Tri Lestari, Agus Sholikhan Yulianto

Abstract


This study invetigates the effect of the implementation of PSAK 71 on firm value with profitability as an intervening variable. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. Determination of the sample using purposive sampling and selected 17 companies. The result shows a direct positive influence of PSAK 71 on AFBD and PSAK 71 on ROA. The analysis also uncovers the negative impact of AFBD on ROA, AFBD on PBV and ROA on PBV. Meanwhile, this research does not find any influence of PSAK 71 on PBV. Sobel tests prove the negative partial mediation role of AFBD on the impact of PSAK 71 on ROA and ROA in the effect of AFBD and PBV. On the other hand, we also find the full negative mediation role of AFBD on the influence of PSAK 71 on PBV and ROA on the effect of PSAK 71 on PBV.


Keywords


PSAK-71; financial instrument; firm’s value; allowance for bad-debt; profitability

Full Text:

PDF


DOI: https://doi.org/10.29259/ja.v17i2.21286

Refbacks

  • There are currently no refbacks.




Akuntabilitas
Jalan Raya Palembang-Prabumulih Km. 32 
Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
Indralaya, Sumatera Selatan, Indonesia
Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


p-ISSN: 1978-4392, e-ISSN:2685-7030


 

Creative Commons License

Akuntabilitas is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

https://siapadia.riau.go.id/plugins/pulsa-limaribu/bajak scatterhttps://pmb.uts.ac.id/cbt/public/hitam/https://ftk.parahikma.ac.id/robopragma/https://learning.poltekkesjogja.ac.id/lib/pulsaceban/https://fsi.unjani.ac.id/course/scatter/kakekslotakun pro jepangkkn777https://jitel.polban.ac.id/plugins/maria/https://elijo.umpwr.ac.id/course/classes/superhoki/https://rsp.unri.ac.id/stats/demoterus/https://ijeeemi.poltekkesdepkes-sby.ac.id/styles/menangya/https://elijo.umpwr.ac.id/course/classes/idnslot/https://pmt.unwir.ac.id/dist/demoslot/https://jippm.uho.ac.id/public/site/scatterr/https://digilib.unila.ac.id/style/auto/kkn777casino onlineturbox500

https://maxplay99.cohttps://dewata138.co/https://kepri168.orghttps://ibcslot.co/https://boss69.nethttps://nugget18.comhttps://bos77slot.cohttps://queen4dwin.comhttps://asiasuperbetgacor.comhttps://indobet8slot.comhttps://mghslotgacor.comhttps://cery88gacor.comhttps://hokigaming777slot.com
slot gacor slot maxwin slot thailand slot demo togel online bandar togel dagangtoto slot gacor slot gacor slot online slot gacor scatter hitam mulia77 mulia77 slot gacor slot gacor slot gacor slot gacor slot gacor https://jdih1.sambas.go.id/assets/ https://jdih1.sambas.go.id/assets/?site=uang4d dagangtoto slot gacor scatter hitam slot gacor mulia77 slot pragmatic slot gacor mulia77 mulia77 dagangtoto rtp slot slot gacor slot gacor slot gacor maxwin slot gacor mulia77 slot maxwin slot gacor maxwin slot gacor slot terpercaya slot gacor maxwin slot pragmatic slot gacor pragmatic play slot gacor mulia77 link slot gacor skl77 slot gacor maxwin77 slot gacor slot thailand slot gacor slot thailand slot gacor terpercaya slot online slot gacor link slot gacor slot online terpercaya mulia77 slot gacor mantap21 mulia77 https://jdih.wantannas.go.id/amp/ slot gacor muliajp slot gacor slot online