AFFANDI, FERNADI RAHMAT (2023) ANALISIS PENERAPAN PSAK 73 TERHADAP LAPORAN KEUANGAN PT ABC. Masters thesis, Universitas Tarumanagara.
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Abstract
Pada masa pandemi Covid-19 ketika kondisi ekonomi sedang terpuruk terutama untuk Perusahaan yang bergerak di bidang retail banyak Perusahaan yang melakukan negosiasi terkait dengan perjanjian sewa toko untuk menyeimbangkan kondisi financial sehingga banyak perubahan-perubahan yang dilakukan dengan berbagai mekanisme, begitu pula pada masa pandemi telah reda dan kondisi ekonomi mulai pulih perubahan pada perjanjian sewa tetap terjadi untuk menyesuaikan dengan kondisi saat ini. Penelitian ini bertujuan untuk menganalisis serta mendeskripsikan dampak terhadap kinerja keuangan PT ABC menerapkan PSAK 73 atas Sewa. Hasil penelitian menunjukkan bahwa aset, liabilitas, ekuitas, beban operasional, beban bunga, dan laba bersih perusahaan rasio ROA, rasio ROE, rasio DAR, dan rasio DER, mengalami peningkatan setelah penerapan PSAK 73 atas Sewa. Kata Kunci: PSAK 73, Sewa, Kinerja Keuangan.During the Covid-19 pandemic, when economic conditions were down, especially for companies engaged in retail, many companies negotiated related to store rental agreements to balance financial conditions so that many changes were made with various mechanisms, as well as during the pandemic conditions have subsided and economic conditions have begun to recover, changes to lease agreements still occur to adjust to current conditions. This study aims to analyze and describe the impact on the financial performance of PT ABC implementing PSAK 73 on Leases. The results showed that the company's assets, liabilities, equity, operating expenses, interest expenses, and net profit ROA ratio, ROE ratio, DAR ratio, and DER ratio increased after the implementation of PSAK 73 on Leases. Keywords: PSAK 73, Lease, Financial Performance
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 16 Aug 2024 02:23 |
| Last Modified: | 16 Aug 2024 02:23 |
| URI: | http://repository.untar.ac.id/id/eprint/43880 |
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