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.
PSAK 73, Leases, Financial Performance
Widia Astuti , Susi Susilawati "Analysis of the Impact of Financial Performance after Implementation of PSAK 73" Iconic Research And Engineering Journals Volume 6 Issue 10 2023 Page 22-29
Widia Astuti , Susi Susilawati "Analysis of the Impact of Financial Performance after Implementation of PSAK 73" Iconic Research And Engineering Journals, 6(10)