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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Media Akuntansi (MEDIASI)
Yeni Alfiana
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Economics, Econometrics & Finance

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Apakah Kinerja Keuangan Perusahaan Konstruksi Di Bursa Efek Indonesia Dipengaruhi Penerapan PSAK72? Aries Veronica; Widarti Widarti; Dwi Yanti; Yeni Alfiana; Nivea Nivea; Wiwin Winarsih
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11344

Abstract

ABSTRACT This study aims to see whether before and after the implementation of PSAK72 will affect the performance of financial construction companies that are on the Indonesia Stock Exchange. The data used is secondary data with a population of 24 issuers. The research sample was based on purposive data collection techniques with certain criteria obtained by 21 issuers throughout 2018-2020. The analysis technique used is quantitative descriptive. The Wilcoxon Signed Rank Test was used as an analytical test tool in this study. The test results show that before and after the implementation of PSAK 72 does not affect financial performance as represented by the current ratio, debt to equity ratio, and net profit margin. This means that this research adds to previous empirical research evidence which states that there is no effect of PSAK72 implementation on financial performance. The adoption of PSAK72 does not necessarily significantly increase or decrease a company's financial performance. Keywords : Financial Performance, Financial Ratio, PSAK72 ABSTRAK Penelitian ini bertujuan melihat apakah sebelum dan sesudah penerapan PSAK72 akan mempengaruhi kinerja keuangan perusahaan konstruksi yang ada di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dengan populasi berjumlah 24 emiten. Sampel penelitian berdasarkan teknik pengumpulan data secara purposif dengan krieria tertentu diperoleh sebanyak 21 emiten sepanjang tahun 2018-2020. Teknik analisis yang digunakan deksriptif kuantitatif. Uji Wilcoxon Signed Rank Test digunakan sebagai alat uji analisis dalam penelitian ini. Hasil uji menunjukkan bahwa sebelum dan sesudah penerapan PSAK 72 tidak mempengaruhi kinerja keuangan yang diwakilkan oleh current ratio, debt to equity ratio, dan net profit margin. Artinya penelitian ini menambah bukti empiris penelitian sebelumnya yang menyatakan bahwa tidak adanya pengaruh penerapan PSAK72 terhadap kinerja keuangan. Penerapan PSAK72 belum tentu meningkatkan atau menurunkan kinerja keuangan perusahaan secara signifikan. Kata Kunci: Kinerja Keuangan, PSAK72, Rasio Keuangan
STRATEGI DIVERSIFIKASI SEKTORAL UNTUK MEMINIMALISIR RISIKO PORTOFOLIO PADA MASA PEMULIHAN EKONOMI Aries Veronica; Yeni Alfiana; Nadia Erlangga
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 22 No 1 (2026): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v22i1.1202

Abstract

The economic recovery period is characterized by heightened uncertainty and volatility in financial markets, which directly affects investment risk. Differences in recovery speed across economic sectors lead to uneven asset performance, making sector concentration a potential source of increased portfolio risk. This study aims to examine portfolio risk characteristics during economic recovery and analyze the role of sectoral diversification strategies in minimizing investment portfolio risk. The research employs a descriptive qualitative approach through a literature review, utilizing secondary data from academic journals, investment textbooks, and capital market reports. The findings indicate that sectoral diversification is effective in reducing unsystematic risk and portfolio volatility by combining sectors with different risk and return characteristics. Sectoral diversification also plays an important role in maintaining portfolio stability and return consistency, particularly during periods of ongoing economic recovery. The combination of defensive sectors with relatively stable performance and cyclical sectors with higher growth potential contributes to the formation of a more balanced and resilient portfolio. Therefore, sectoral diversification represents a relevant and effective strategy for portfolio risk management in the context of economic recovery.
Co-Authors Aries Veronica ARIES VERONICA Dwi Yanti Nadia Erlangga Nivea Nivea Widarti Widarti Wiwin Winarsih