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All Journal Jurnal Paradigma Akuntansi
Naura Qotrunnada Munawaroh
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Economics, Econometrics & Finance Social Sciences

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ANALISIS DAMPAK PSAK 116 TERHADAP SOLVABILITAS DAN PROFITABILITAS PERUSAHAAN KEUANGAN Naura Qotrunnada Munawaroh; Verawati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39083

Abstract

The orientation of the following study to compare the solvency and profitability ratios of financial sector firms before and after PSAK 116 was put into effect. Using secondary data from the yearly financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI), this study employs a quantitative comparative methodology. The factors under investigation are Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA) and Return on Equity (ROE). Descriptive statistics, the Wilcoxon signed-rank test, paired sample t-test, normality test, and effect size analysis were used to examine the data. The findings indicate that the solvency and profitability ratios changed as a result of PSAK 116 implementation, although these changes were not statistically significant.
Co-Authors Verawati