DAMPAK IFRS 16 TERHADAP KEY FINANCIAL RATIO PADA PT GARUDA FOOD PUTRA PUTRI JAYA Tbk.

Yeo, Cicilia (2020) DAMPAK IFRS 16 TERHADAP KEY FINANCIAL RATIO PADA PT GARUDA FOOD PUTRA PUTRI JAYA Tbk. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

This paper aims to explain the impact of IFRS 16 on key financial ratios and to provide stakeholders reaction on the change of new leasing standards. Research method of this study uses the formula of key financial ratio and modify financial report to show the comparison and difference of the standards implementation between the new (IFRS 16) and the previous standards (IAS 17). The results show that financial statements will change when all lease assets and liabilities are capitalised. The study finds that lease capitalisation will have an impact on the reported numbers in the balance sheet and income statement and will result in changes to profitability and leverage ratios. This study uses PT Garuda Food Putra Putri Jaya Tbk. as an sample of this research. Keywords: IFRS 16, IAS 17, key financial ratio, operating lease, finance lease.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 29 Jun 2021 06:44
Last Modified: 22 Jun 2023 02:28
URI: http://repository.untar.ac.id/id/eprint/31364

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