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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi (RISTANSI) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business GEMAH RIPAH: Jurnal Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Komparasi Kualitas Laba dan Debt to Equity Ratio Sebelum dan Sesudah Penerapan PSAK 116 : Studi pada Perusahaan Subsektor Jasa Transportasi Fiyona Novelia Kacaribu; Sari Andayani
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3319

Abstract

PSAK 116 alters lease accounting requirements by mandating that lessees recognize right-of-use assets and lease liabilities in their financial statements. This study aims to examine whether there are differences in earnings quality and the Debt-to-Equity Ratio (DER) among companies in the transportation services sub-sector listed on the Indonesia Stock Exchange by comparing conditions before and after the standard's implementation. A quantitative comparative approach was employed, utilizing secondary data from the relevant companies' financial statements. The study covers two periods: the pre-implementation phase (2018–2019) and the post-implementation phase (2020–2023). Earnings quality was measured using discretionary accruals based on the Modified Jones Model, while the DER was calculated as the ratio of total liabilities to total equity. Data analysis involved descriptive statistics, normality testing, and paired difference tests. The analysis revealed shifts in both earnings quality and DER values ​​following the implementation of PSAK 116; however, these changes were not statistically significant when compared to the pre-implementation period. These findings indicate that the adoption of PSAK 116 has not yet resulted in significant changes to earnings quality or DER for companies in the transportation services sub-sector during the study period.
Co-Authors Abdul Wahab Adelia, Dian Nuningrum Afif, Hilmi Wildan Ahmad Wahyudi Aidha Kurnia Wardhani Fadilah Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Devi Fridayanti Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Farhan Rizqullah, Muhammad Fauziah F. Farawowan Firzano Triardanaputra Silalahi Fiyona Novelia Kacaribu Gading Tio Yuniar Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Irma Setyoningrum Isnin Yulia Alfiani Rochman Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Madaharsa, Abhyasa Sulthan Mey Zaroh Rahma Cahyani Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Mohamad Yusuf Golam Muhamad Adyatma Olga Muhammad Khoirul Amar Muhammad Nurkholis Adji Pradana Nanda Wahyu Indah Kirana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Rizki Amalia Juwandinata Safalas, Malta Dirga Salsabilla Narita Kusnadi Sofie Yunida Putri Sonia Agustin St. Rohmawatik Syarifah Nurul Yanti Rizki Syahab Assegaf Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wirda Muhibbatul Lubabah Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova