EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2021-12-01 DOI:10.33508/rima.v4i2.3529

Juni Fransisca, Ahalik Ahalik

引用次数: 1

Abstract

PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.

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实施psak 72对房地产的影响与房地产财务健康

PSAK 72将成为规范收入确认的单一标准，并于2020年1月1日生效。这一标准对房地产行业产生了重大影响。本研究旨在使用Springate和Taffler模型比较PSAK 72应用前后公司的财务健康状况。在本研究中用来衡量收入比较的比率是净利润率和总资产周转率。人口用于2019-2020年在印尼证券交易所上市的公司物业和房地产。采用目的抽样法，研究样本获得31家企业。在这个测试中使用的分析工具是Wilcoxon有符号秩检验。结果显示，在实施PSAK 72之前和之后，净利润率和总资产周转率显著下降，并通过Springate和Taffler模型测量了对财务健康的影响。

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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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics