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All Journal Ekasakti Pareso Jurnal Akuntansi
Divina Khairunnisa
Universitas Ekasakti
Economics, Econometrics & Finance

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The Impact of Implementing PSAK 72 and PSAK 73 on the Financial Performance of Real Estate Companies Divina Khairunnisa; Yulia Syafitri; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 4 No. 4 (2026): Ekasakti Pareso Jurnal Akuntansi (Oktober 2026)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v4i4.1521

Abstract

This study examines the effect of implementing PSAK 72 (Revenue from Contracts with Customers) and PSAK 73 (Leases) on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. This research employs a quantitative approach using secondary data obtained from company financial statements. The sample consists of 13 companies selected through purposive sampling, yielding 52 observations. The data were analyzed using multiple linear regression, with Return on Assets (ROA) as the proxy for financial performance. The results indicate that the implementation of PSAK 72 has a positive and statistically significant effect on financial performance. Similarly, the implementation of PSAK 73 has a positive and statistically significant effect on financial performance. Furthermore, both accounting standards jointly have a statistically significant effect on financial performance. The adjusted coefficient of determination is 0.681, indicating that PSAK 72 and PSAK 73 jointly explain 68.1% of the variation in financial performance, while the remaining 31.9% is attributable to other factors. These findings highlight the importance of implementing accounting standards in financial reporting and evaluating corporate performance.
Co-Authors Andre Bustari YULIA SYAFITRI