{"title":"应用基于Psak 72的收入确认对Idx上市基础设施公司2019年和2020年财务绩效的影响","authors":"Rahman Wijaya Willyarto, Josua Panatap Soehaditama","doi":"10.55927/fjmr.v2i4.3882","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to analyze the impact of implementing revenue recognition under PSAK No. 72 on the financial performance of Indonesian infrastructure sector companies listed on the IDX in 2019 and 2020. The data used in this study was obtained from processing company financial reporting data downloaded from the site www.idx. Variables used to indicate the financial performance of a .co.id. company includes Liquidity ratio, TATO, FATO, ROA, ROE, debt ratio, and price/earnings ratio. The analytical technique used in this study is hypothesis testing using linear regression and independent sample t-tests. ","PeriodicalId":373869,"journal":{"name":"Formosa Journal of Multidisciplinary Research","volume":"26 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Application of Revenue Recognition Based on Psak 72 on The Financial Performance of Infrastructure Companies Listed on The Idx in 2019 and 2020\",\"authors\":\"Rahman Wijaya Willyarto, Josua Panatap Soehaditama\",\"doi\":\"10.55927/fjmr.v2i4.3882\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to analyze the impact of implementing revenue recognition under PSAK No. 72 on the financial performance of Indonesian infrastructure sector companies listed on the IDX in 2019 and 2020. The data used in this study was obtained from processing company financial reporting data downloaded from the site www.idx. Variables used to indicate the financial performance of a .co.id. company includes Liquidity ratio, TATO, FATO, ROA, ROE, debt ratio, and price/earnings ratio. The analytical technique used in this study is hypothesis testing using linear regression and independent sample t-tests. \",\"PeriodicalId\":373869,\"journal\":{\"name\":\"Formosa Journal of Multidisciplinary Research\",\"volume\":\"26 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Formosa Journal of Multidisciplinary Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55927/fjmr.v2i4.3882\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Formosa Journal of Multidisciplinary Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/fjmr.v2i4.3882","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Application of Revenue Recognition Based on Psak 72 on The Financial Performance of Infrastructure Companies Listed on The Idx in 2019 and 2020
The purpose of this study is to analyze the impact of implementing revenue recognition under PSAK No. 72 on the financial performance of Indonesian infrastructure sector companies listed on the IDX in 2019 and 2020. The data used in this study was obtained from processing company financial reporting data downloaded from the site www.idx. Variables used to indicate the financial performance of a .co.id. company includes Liquidity ratio, TATO, FATO, ROA, ROE, debt ratio, and price/earnings ratio. The analytical technique used in this study is hypothesis testing using linear regression and independent sample t-tests.
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