Analisis penerapan PSAK 73 terhadap profitability ratio dan solvability ratio pada perusahaan yang terdaftar di Bursa Efek Indonesia

Masal, Merry Septhia (2022) Analisis penerapan PSAK 73 terhadap profitability ratio dan solvability ratio pada perusahaan yang terdaftar di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (177kB) | Preview
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (306kB) | Preview
Preview	Text (ToC) ToC.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (433kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (744kB) | Preview
	Text (Chapter2) Chapter2.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (563kB)
	Text (Chapter4) Chapter4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (382kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (482kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Bergantinya PSAK 30 menjadi PSAK 73 masih menjadi hal yang menarik untuk dicermati. Penerapan PSAK 73 menghadirkan pos baru pada aset dan liabilitas pada laporan posisi keuangan. Saldo awal aset hak guna diperoleh melalui reklasifikasi aset dan pengungkapan liabilitas sewa. PSAK 73 menyebabkan meningkatnya aset dan liabilitas yang akan mempengaruhi kinerja keuangan. Tujuan dari penelitian adalah untuk mengetahui apakah diterapkannya PSAK 73 mempengaruhi naik turunnya ROA, ROE, DAR dan DER secara signifikan. Sampel yang menjadi objek penelitian dalam penelitian ini terdiri dari perusahaan dagang, perusahaan jasa dan perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia. Metodologi yang digunakan adalah deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa kenaikan dan penurunan yang terjadi pada ROA, ROE, DAR dan DER setelah penerapan PSAK 73 tidak signifikan. Implikasi yang diperoleh dari penelitian ini adalah walaupun profitability ratio dan solvability ratio memburuk setelah penerapan PSAK 73 tetapi penurunan dan peningkatan yang disebabkan oleh penerapan PSAK 73 tidak berpengaruh secara signifikan terhadap kinerja keuangan perusahaan. / The changing of PSAK 30 to PSAK 73 is still an interesting thing to observe. The adoption of PSAK 73 introduces a new item of assets and liabilities on the statement of financial position. The beginning balance right of use assets was obtained through the reclassification of assets and disclosure of lease liabilities. PSAK 73 causes an increase in assets and liabilities which ultimately affect financial performance. The purpose of this study is to determine whether the application of PSAK 73 affects the fluctuations of ROA, ROE, DAR and DER significantly. Sample objects of this research are merchandising companies, service companies and manufacturing companies that have been listed on the Indonesian Stock Exchange. The methodology used in this research is descriptive quantitative. The results showed that the increases and decreases that ccurred in ROA, ROE, DAR and DER after the implementation of PSAK 73 were not significant. The implications of this study are that although the profitability ratio and solvency ratio worsened after the implementation of PSAK 73, the decline and increase caused by the implementation PSAK 73 did not significantly affect the financial performance of the companies.

Actions (login required)

View Item