Supplementary Files
Keywords
Net Profit Margin
Debt to Asset Ratio and PSAK 72
How to Cite
Abstract
Considering the Covid 19 pandemic, a significant number of which have redirected a portion of their assets towards wellbeing so the property area has an extremely enormous effect. This study expects to analyze the effect later and before the utilization of PSAK 72 on the organization's monetary execution in land property area organizations recorded on the IDX. In this study utilizing quantitative strategies through SPSS information handling devices, testing in view of models or purposive examining so there are 31 organizations chosen and contained in foreordained rules so estimations are completed in light of arrangement of the information got. As per the examination results, it is found: There is no distinction in the organization's monetary execution when the utilization of PSAK 72 which is proxied by the Current Ratio and Debt To Asset Ratio then there are contrasts in the organization's monetary execution when the use of PSAK 72 which is proxied by Net Profit Margin.
References
F. Kristian Tikupadang, D. Paul Elia Saerang, D. Afandi, J. Akuntansi, Dan F. Ekonomi Dan Bisnis, “Sederhana Karya Jaya Di Manado Analysis Of The Implementation Of Construction Contracts Accounting In The Presentation Of The Financial Statements On PT. Sederhana Karya Jaya Manado,” 2016.
I. Casnila Dan A. Nurfitriana, “Analisis Dampak Kinerja Keuangan Sebelum Dan Sesudah Penerapan Psak 72 Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia (Bei),” J. Ris. Akunt. Dan Perbank., Vol. 14, No. Issn 2088-5008, Hal. 220–240, Feb 2020.
R. Aditya, “Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Psak 73 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia,” 2021.
Veronica, U. P. Lestari, Dan E. Y. Metekohy, “Analisis Dampak Penerapan Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kinerja Keuangan Perusahaan Real Estat Di Indonesia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018,” Akuntansi,Politeknik Negeri Jakarta, Hal. 965–973, 2018.
W. Agustrianti, A. A. S. Mashuri, Dan A. Nopiyanti, “Dampak Penerapan Psak 72 Terhadap Kinerja Keuangan Perusahaan Property, Real Estate And Building Construction Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019,” Bus. Manag. Econ. Account. Natl. Semin., Vol. 1, Hal. 973–989, 2020.
B. Winarno, Kebijakan Publik: Teori, Proses Dan Study Kasus. Yogyakarta: Caps, 2019.
S. N. Wisnantiasri, “Pengaruh Psak 72: Pendapatan Dari Kontrak Dengan Pelanggan Terhadap Shareholder Value (Studi Pada Perusahaan Sektor Property, Real Estate And Building Construction),” Vol. 5, No. 1, 2018.
B. A. Qolbi, “Analisis Dampak Sebelum Dan Sesudah Penerapan Psak 72 Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Perindustrian Yang Terdaftar Di Bursa Efek Indonesia (BEI),” 2021.
D. P. Febriani, “Dampak Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kinerja Keuangan Perusahaan Real Estat,” 2020.
Sugiyono, Metode Peneiltian Kuantitatif, Kualitatif Dan R&D. 2017.
W. Ambarwati, “Analisis Dampak Penerapan Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kinerja Laporan Keuangan Pt. Ims (Inka Multi Solusi),” 2020.
Kasmir, Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada, 2017.
Hery, Akuntansi Dasar. Jakarta: PT. Grasindo, 2016.
R. Santuri, “Analisis Perbedaan Kualitas Laba Sebelum Dan Sesudah Implementasi Ias/Ifrs Dalam Psak Instrumen Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI,” Institut Informatika Dan Bisnis Darmajaya Bandar Lampung, 2019.
Munawir, Analisa Laporan Keuangan. Yogyakarta: Liberty, 2013.
Harmono, Manajemen Keuangan Berbasis Balanced Scorecard Pendekatan Teori, Kasus, Dan Riset Bisnis, 1 Ed. Jakarta: Bumi Aksara, 2015.
D. Rahayu, “Analisis Dampak Penerapan Psak 72 Terhadap Kinerja Keuangan Perusahaan Telekomunikasi Di Masa Pandemi Covid-19,” Greenomika, Vol. 2, No. P-Issn: 2657-0114 E-Issn: 2657-0122, Hal. 142–158, 2020.
This work is licensed under a Creative Commons Attribution 4.0 International License.