Wardani, Azza Eka Putri (2023) ANALISIS PENERAPAN PSAK 73 TENTANG SEWA DALAM MENINGKATKAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
Leasing is an alternative to obtain fixed assets for companies that do not have sufficient funds. The accounting standard in Indonesia that regulates transactions and lease contracts is PSAK 30. Still, this standard is considered unable to show the actual condition of the company, so it was replaced with PSAK 73 concerning Leases which became effective January 1 2020. This study aims to determine and analyze the application of PSAK 73 concerning leases in improving financial performance in manufacturing companies in 2019-2021 by analyzing solvency and profitability ratios. This research method uses descriptive qualitative research methods. The results showed that the application of PSAK 73 regarding leasing in improving financial performance in 5 sample companies over a period of three years had not been implemented optimally. This can be seen from the results of the average solvency ratio analysis in PT. Cisarua Mountain Dairy Tbk (CMRY), PT. Ultrajaya Milk Industry & Trading Company Tbk (ULTJ), PT. Garudafood Putra Putri Jaya Tbk (GOOD), PT. Diamond Food Indonesia (DMND), PT. Nippon Indosari Corpindo Tbk (ROTI) experienced fluctuations in the DAR ratio from 2019 to 2020 up by 2.61% and from 2020 to 2021 it fell by 4.99%, and the DER ratio from 2019 to 2020 increased by 10.22% from 2020 to 2021 it fell by 11.80%. The results of the profitability ratio analysis illustrate that on average the company PT. Cisarua Mountain Dairy Tbk (CMRY), PT. Ultrajaya Milk Industry & Trading Company Tbk (ULTJ), PT. Garudafood Putra Putri Jaya Tbk (GOOD), PT. Diamond Food Indonesia (DMND), PT. Nippon Indosari Corpindo Tbk (ROTI) experienced fluctuations in the ROA ratio from 2019 to % from 2020 to 2021 it rose by 1.88%.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, Finance Lease, Financial Ratios, Financial Performance |
| Subjects: | Accounting > Financial Accounting > Financial |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 12 Aug 2024 04:04 |
| Last Modified: | 12 Aug 2024 04:04 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2652 |
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