ANALYSIS OF IMPLEMENTATION OF PSAK NO. 73 ON FINANCIAL PERFORMANCE IN TRANSPORTATION SUB SECTOR COMPANIES

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-10-30 DOI:10.54443/jaruda.v1i2.21

Nur Afni Yunita, Rany Gesta Putri Rais, M. Yusra, Risky Putri Amalia

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引用次数: 1

Abstract

This study aims to examine the impact of the implementation of PSAK No. 73 on financial performance. The sample in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique used was purposive sampling so that a sample of 27 companies. The results show that PSAK No. 73 as a proxy for liabilities has no significant effect on profitability and solvency ratios. PSAK No. 73 which is proxied by assets has no significant effect on the ratio of profitability and solvency. PSAK No. 73 which is proxied by equity does not have a significant effect on the profitability ratio, but has a significant effect on the solvency ratio. The coefficient of determination in this study shows a value of 0.0234 for the profitability ratio. This means that the application of PSAK No. 73 has a 2% role in the profitability ratio. As for the solvency ratio, the coefficient of determination in this study shows a value of 0.503. This means that the application of PSAK No. 73 has a role of 50.3% to the profitability ratio.

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psak实施情况分析。73 .交通分行业公司的财务表现

本研究旨在检验实施PSAK No. 73对财务绩效的影响。本研究的样本是2020-2021年期间在印度尼西亚证券交易所上市的运输子行业公司。采用的抽样技术是有目的的抽样，使27家公司的样本。结果表明，PSAK No. 73作为负债的代理对盈利能力和偿债能力比率没有显著影响。以资产为代理的PSAK No. 73对盈利能力和偿付能力比率无显著影响。由股权代理的PSAK No. 73对盈利能力的影响不显著，但对偿付能力的影响显著。本研究的决定系数显示盈利能力比率为0.0234。这意味着PSAK 73号的应用对利润率有2%的影响。对于偿债能力比率，本研究的决定系数为0.503。这意味着PSAK 73号的应用对利润率的作用为50.3%。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Journal of Accounting Research, Utility Finance and Digital Assets

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