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Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo
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Journal : Procedia of Social Sciences and Humanities

 1 
Application of PSAK 73 on Leases to Financial Performance in Transportation Service Companies listed on the Indonesia Stock Exchange: Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia Rahayu, Duwi; Rahmawati, Imelda Dian; Hanif, Aisha
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.283

Abstract

This study aims to determine the application of PSAK 73 on leases to the financial performance of transportation service companies listed on the Indonesian stock exchange. This study uses a quantitative descriptive method to assess the company's performance before and after the application of PSAK 73. The quantitative descriptive method in this study uses secondary data and information from the financial statements of transportation service companies listed on the Indonesian stock exchange that present periodic financial reports in 2018, 2019 and 2020 sourced from www.idx.co.id. The sample used in this study were 3 transportation companies, this is based on available data, namely the company with the largest total shares outstanding on the Indonesian stock exchange. The results of this study indicate that the application of PSAK 73 on leases has an effect on the financial performance of transportation service companies listed on the Indonesian stock exchange which can be seen in the company's statement of financial position. However, the application of PSAK 73 is not fully able to improve the financial performance of transportation service companies due to an increase in the Solvency ratio as measured by the Debt to Asset Ratio (DAR). This is also due to the recognition of Right to Use Assets and Lease Liability which can result in an increase in the company's total liabilities. This study recommends companies to establish policies to reduce the risk of implementing PSAK 73 in transportation service companies.
Co-Authors Abd. Adjis Abduh, Haziki Abdul Haris Adela Febrianti Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Arbiya Magfiroh Rohmi Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dewi Komala Sari Dina Dwi Oktavia Rini Dina Rofita Duwi Rahayu Ede Ramadhin S Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Elik Sulistiyowati Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Farid , Mifta Faulorozi Sumartono Feri D. Sampurno Fikriyyah, Dzakiroh Finda, Felsa Fitria Novita Sari Hadiah Fitriyah Hamada, Abubakar Helita , Widia Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Fahmy Arief Mochamad Munthaha Firrizqi Moh. Nasih Mohammad Rizky Adelefano Mubarok, M. Dzulfahmi Mufti Rosyid V. M Muhammad Aqil Akhsanur Rizqi Muhammad Farid Fathul Huda Pradhana Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nabila Novilia Rahma Nadiya Ami Syavitri Nafi’uzzaki, Anang Nilamsari Zahrina A Novita Maharani Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Oktavia Siti Rochani Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ridlo, Muhammad Rika Dewi Novitasari Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid, Alfan Rusnanti, Delia Putri Sandi A, Aprianto Satriya, Restu Resky Savira Salsabillah Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Shofiyatun Nisa Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sujatmoko, Didit Sumarno Sumarno Sundana, Hari Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah