Analisis Dampak Implementasi Psak 73 Tentang Sewa Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bei Tahun 2018 Dan 2019)

Kesri, Maya Mahar (2020) Analisis Dampak Implementasi Psak 73 Tentang Sewa Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bei Tahun 2018 Dan 2019). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

PSAK 73 is a new accounting standard that will be applied in Indonesia in 2020. The most visible difference is in the classification of leases, especially for tenants who are only allowed to classify the lease as a finance lease so that the lease will be recognized in the company's assets and liabilities, except for low-value leases and short term leases. The purpose of this study is to analyze the impact of the application of PSAK 73 regarding leases on the company's financial performance with financial ratios. The samples taken in this study were three companies listed on the Indonesia Stock Exchange in the Utilities, Transportation and Infrastructure sectors. This study uses the constructive capitalization method introduced by Imhoff et al. (1991). The results of this study indicate that lease capitalization will have an impact on the company's financial ratios, this is due to significant changes in the company's financial position statement.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Tugas AKhir dapat dibaca di Perpustakaan dengan Call Number KES a 6861/2020
Uncontrolled Keywords: IFRS 16, PSAK 73, Constructive Capitalization, Financial Ratios, Finance Leases, Operating Leases.
Subjects: AKUNTANSI > Akuntansi Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 31 Oct 2024 06:23
Last Modified: 31 Oct 2024 06:23
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/2979

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