Gunawan, Jennifer Marcelina (2023) Analisis penerapan PSAK 73 pada laporan keuangan. Masters thesis, Universitas Tarumanagara.
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Jennifer Marcelina Gunawan 126231002 JA.pdf Download (464kB) | Preview |
Abstract
s a company provides goods and services, assets are needed. As time passes, old assets will be replaced by new ones. Usually, a company that lacks sufficient funds will rent assets instead of purchasing them. Implementing PSAK 73 triggered research into its impact due to the existence of these new guidelines. The topic of discussion was the effects of PSAK 73 before and after implementation. This research uses the audited financial reports of PT Garudafood Putra Putri Jaya for 2019 and 2021. Financial reports from audited companies, journals on accounting and auditing, accounting standards, audit standards, books, and the internet were used as sources. Financial ratios are calculated using a quantitative and descriptive analysis method with numbers serving as data descriptions. This will be followed by an analysis of these calculations. Based on the results of the analysis, PSAK 73 impacts assets, liabilities, equity, and net profit. Additionally, several ratios are quite influential. There were two types of leases before PSAK 73 existed: finance leases and operating leases. In complying with PSAK 73, an entity recognizes a lease as a right-of-use asset and the resulting liability when the asset is ready for use. Using the PSAK update, financial reports will show actual conditions for a company. Due to this, decision-making can be made more quickly and with greater accuracy. Keywords: Financial Report, Rent, PSAK 73, Financial Ratio
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 Sep 2024 07:22 |
| Last Modified: | 23 Sep 2024 05:52 |
| URI: | http://repository.untar.ac.id/id/eprint/44526 |
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