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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal Accounting International Mount Hope
Aziza, Nurna
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES Saiful, Saiful; Aziza, Nurna; Husaini, Husaini; Nikmah, Nikmah; Fortuna, Karina Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5565

Abstract

The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies. By applying the purposive sampling method, 140 companies for 2019 and 2020 were selected as the sample of this study. The data of this study analyzed using Paired Sample T-test and Wilcoxon Signed Ranks Test. The findings of this study show that new finansial intrument accounting standard PSAK 71) implementation impact to finansial performance (ROE) and liabilities (DAR and DER). This study also found that new lease accounting stardard impact to finansial performance (ROE and ROA) and liabilities (DAR). Moreover this study found that after implemnentation of PSAK 71 will be followed by ROE decreasing and DAR and DER increasing. Meanwhile, firm finansial performance that proxied by ROE and ROA decrease and DER increase since new lease accounting standard (PSAK 73) implemented by indonesian listed companies. This study conclude that new finacial instrument and lease accounting standard finansial performance and liabilities of indonesian listed companies. Indonesian listed companies deal with lower finansial performance and higher liabilities financing after apllying those new accounting standard.
Co-Authors Abdullah Abdullah Agus, Andi Aprila, Nila Armaningrum, Gusthalia Aviola, Niken Kenanga Contessa, Emilia Damayanti, Alda Putri Defi Wulandari, Defi Fadillah, Adi Yanuar Fithria, Dinni Fortuna, Karina Dwi Halimatusyadiah, Halimatusyadiah Hastina, Safira Herlina Herlina Husaini Husaini Idham Lakoni Ilyas, Fitrawati Isma Coryanata Kamaludin Kamaludin Lisa Martiah Mardiah, Nursita Meriana Meriana Nata, Kalindra Nikmah Nikmah Novita Sari, Vera Novitasari Novitasari Nuryadi Nuryadi Okinaldi, Jefri Ovita Charolina Pancawat, Emmy Pitaloka, Ayu Pratiwi, Gabriela Niken Putra, Rindi Exi Ridwan Nurazi, Ridwan Rini Yunita, Rini Robiansyah, Anton Robinson robinson Saiful Saiful Salim, Andi Agus Sianturi, Tria Adelina Sihite, Henny Yunita Siti Aisyah Tambunan, Marintan Uswatun Hasanah, Usi Wardhani, Atika Putri Wulanda, Monika