ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 73 ATAS SEWA PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2018-2021
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Putri, Zalfa Nabila
Subject
H Social Sciences (General)
Datestamp
2024-02-27 01:24:31
Abstract :
PSAK 73 is a new lease accounting standard that replaces PSAK 30. PSAK 73 came into effect in January 2020. PSAK 73 regulates the recognition, measurement, presentation and disclosure of leases for lessees where lessees are only allowed to classify leases into finance leases, whereas for The lessor has no differences with the rules previously applied. The aim of this research is to analyze the impact of implementing PSAK 73 on rent on the company's financial performance using financial ratios. The population of this research was 102 companies and used purposive sampling techniques and obtained 47 companies that met the criteria. Data analysis in this research uses ratio analysis and statistical analysis using SPSS 25. The results of the research show that Return on Assets Ratio, Return on Equity Ratio, Debt to Assets Ratio, Debt to Equity Ratio have a significant impact before and after the implementation of PSAK 73 on rent on property, real estate and construction sector companies in 2018-2021. In the Price Earning Ratio there is no significant difference before and after the implementation of PSAK 73 on rent in property, real estate and construction sector companies in 2018-2021.
PSAK 73 is a new lease accounting standard that replaces PSAK 30. PSAK 73 came into effect in January 2020. PSAK 73 regulates the recognition, measurement, presentation and disclosure of leases for lessees where lessees are only allowed to classify leases into finance leases, whereas for The lessor has no differences with the rules previously applied. The aim of this research is to analyze the impact of implementing PSAK 73 on rent on the company's financial performance using financial ratios. The population of this research was 102 companies and used purposive sampling techniques and obtained 47 companies that met the criteria. Data analysis in this research uses ratio analysis and statistical analysis using SPSS 25. The results of the research show that Return on Assets Ratio, Return on Equity Ratio, Debt to Assets Ratio, Debt to Equity Ratio have a significant impact before and after the implementation of PSAK 73 on rent on property, real estate and construction sector companies in 2018-2021. In the Price Earning Ratio there is no significant difference before and after the implementation of PSAK 73 on rent in property, real estate and construction sector companies in 2018-2021.
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