<![CDATA[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.]]>
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