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. | The role analysis of accrual management on loss - loan provision factor and fair value accounting to earnings volatility Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) , , 2020 The Role Analysis of Accrual Management on Loss-Loan Provision Factor and Fair Value Accounting to Earnings Volatility Prisila Damayanty Doctoral Program in Economics, Trisakti University Jl. Kyai Tapa , , Tomang, Kec. Grogol petamburan, Kota Jakarta Barat, DKI Jakarta. Indonesia Tel: 62+ (021) 5666717. E mail :prisild@ Etty Murwaningsari Doctoral Program in Economics, Trisakti University Jl. Kyai Tapa , , Tomang, Kec. Grogol petamburan, Kota Jakarta Barat, DKI Jakarta. Indonesia Tel: 62+ (021) 5666717. E mail :prisild@ The research is financed by researcher self Abstract 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 Keywords: loss-loan provision, fair value accounting, profit volatility, and accrual management DOI: Publication date: January 31st 2020 The main theory used in this research is positive accounting that estimates and .
