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All Journal Jurnal Bina Bangsa Ekonomika
Mellynia Putri Nurfinnea
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 72 Mellynia Putri Nurfinnea; Lindrawati Lindrawati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 1 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i1.252

Abstract

Companies operate for profit purposes where profit can be obtained when the income generated is higher than the expenses. Revenue recorded and recognized with reference to the Statement of Financial Accounting Standards (PSAK) so that financial statements can be trusted and can be used by stakeholders as a consideration for decision making. PSAK which regulates income at first was PSAK 23, then PSAK 72 was replaced, where the difference in income treatment causing differences in revenue recognition in the financial statements, so this study aims to examine the differences in financial performance before and after the implementation of PSAK 72. This study uses a quantitative approach in the form of an event study of the implementation of PSAK 72 in non-cyclical consumer companies. The results showed that there were differences in financial performance in the form of profitability before and after the implementation of PSAK 72, this indicates that implementation of PSAK 72 resulted in less and less recognized revenue, while there was no difference in financial performance in the form of liquidity and solvency after implementation of PSAK 72, this is shows that implementation of PSAK 72 does not result in significant changes in total assets and total liabilities
Co-Authors Lindrawati Lindrawati