Analysis of the Impact of Financial Performance after Implementation of PSAK 73

References

[1] Aditya Rahmat. (2021). ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA . UNIVERSITAS MUHAMMADIYAH MAKASSAR .

[2] Ikatan Akuntansi Indonesia. (2017). Ikatan Akuntansi Indonesia. Draf Eksposur (DE) PSAK 73:Sewa.

[3] PWC, I. (2020). PSAK 73 – Leases The impacts. https://www.pwc.com/id/en/publications/assura nce/psak-73.pdf

[4] Prajanto, A. (2020). ImplementasiPsak 73 Atas Sewa Terhadap Kinerja Keuangan Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia. JAKA (JurnalAkuntansi, Keuangan, Dan Auditing), 1(2),1– 8.https://

[5] Lisa Anggraini, Ayunita Ajengtiyas Saputri Mashuri, HNLEU (2022). DAMPAK KAPITALISASI SEWA OPERASI TERHADAP LAPORAN KEUANGAN DI INDONESIA. Transformasi Sintaks Jurnal, 3(8.5.2017), 2003–2005.

[6] Safitri, A., Lestari, U. P., &Nurhayati, I. (2018). AnalisisDampakPenerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada IndustriManufaktur, Pertambangan dan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2018. www.idx.co.id

[7] Gusmaya, R., Fadilah Prodi Akuntansi, S., Ekonomi dan Bisnis, F., & Islam Bandung, U. (2022). Analisis Kinerja KeuanganSebelum dan SesudahPenerapan PSAK 73. Bandung Conference Series: Accountancy. https://

[8] Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan. Uwais Inspirasi Indonesia.

[9] Qomari, R. (n.d.). Teknik Penelusuran Analisis Data Kuantitatif dalam Penelitian Kependidikan (Vol. 14).

[10] OJK. (2020). Lembaga Pembiayaan. https://ojk.go.id/id/kanal/iknb/Pages/Lembaga- Pembiayaan.aspx

[11] Imhoff, L. dan W. (1997). Dampak Kapitalisasi Sewa Operasi Konstruktif terhadap Rasio Akuntansi Utama. PENELITIAN AKUNTANSI DAN BISNIS, 28. https://www.researchgate.net/publication/29813 273_The_Impact_of_Constructive_Operating_L ease_Capitalization_on_Key_Accounting_Ratio s

[12] Öztürk, M. (2016). Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey. Business and Economics Research Journal, 7(4), 143–143. https://

[13] Saing, H. J., &Firmansyah, A. (2021). The Impact of PSAK 73 Implementation on Leases In Indonesia Telecommunication Companies. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(3), 1033–1049.https://jurnal.stie aas.ac.id/index.php/IJEBAR

@article{1704219,
      author = {Widia Astuti, Susi Susilawati},
      title = {Analysis of the Impact of Financial Performance after Implementation of PSAK 73},
      journal = {Iconic Research And Engineering Journals},
      year = {2023},
      volume = {6},
      number = {10},
      pages = {22-29},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1704219.pdf},
      abstract = {Study this aim for know proof empirical the resulting impact on finances Performance after implementation of PSAK 73 against ratio solvablitas and profitability in The company manufacturing and materials chemical period 2018-2021. This research uses method descriptive comparison with a quantitative approach, which was measured using the Paired T Test method with SPSS version 23. Population study is company mining and materials, chemicals listed on the IDX using and purpose sampling. Based on the analysis, results show that assets and liabilities have increased while equity has decreased after PSAK 73. By testing with the Paired Sample T-test the variables PSAK 73 and debt to assets ratio, there was a significant change in financial performance after implementation of PSAK 73. While the variables of PSAK 73 and debt to equity ratio, return on assets and return on equity, there hasn't been a significant difference after the implementation of PSAK 73.},
      keywords = {PSAK 73, Leases, Financial Performance},
      month = {April},
  }