Dampak Implementasi PSAK 73 Terhadap Perusahaan Manufaktur Yang Ada Di Bursa Efek Indonesia

Maria Anggraeni, Ronny Prabowo

Abstract


In recent years, many companies have tended to choose to rent fixed assets by leasing rather than buying these fixed assets. Leasing is an alternative because it can reduce the risk of company financing, especially in this way, of course, it can save capital that can be used to invest.  This statement is supported by the issuance of Statement of Financial Accounting Standards 73 (PSAK 73) on leases effective from January 1, 2020. The results of research that examines the impact of the implementation of PSAK 73 tend to be difficult to find because it only focuses on the main theoretical studies of PSAK 73 and preparations regarding PSAK 73.  The purpose of this research formulation is to provide empirical evidence related to the impact of the application of PSAK 73 and comparison between before the implementation and after the implementation of PSAK 73.  This study uses a quantitative descriptive method that finds results if there is an increase and decrease in the ratio of DAR, DER, ROA, and ROE in the sample company.

DOI: https://doi.org/10.26905/afr.v6i2.9787


Keywords


Financial Ratios, Rent accounting, and Statement of Financial Accounting Standards 73

Full Text:

PDF

References


Admiral, A. (2018). Aspek Hukum Kontrak Leasing dan Kontrak Financing. UIR Law Review, 2(02), 397.

Agustriani, E., Ruliana, T., & Hariyadi, Masithoh, R. (2016). Perbandingan Antara Leasing dan Hutang Bank Bagi Perusahaan CV. Sungai Berlian Jaya. Ekonomia, 5(1), 51–56. http://ejurnal.untag-smd.ac.id/index.php/EKM/article/viewFile/1686/pdf_268

Ahalik. (2019). Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73. Jurnal ASET (Akuntansi Riset), 11(1), 165–173. https://doi.org/10.17509/jaset.v11i1.17612

Ajengtiyas, A., Mashuri, S., Hindria, R., & Pita, D. (2021). Penerapan Kapitalisasi Sewa Operasi Terhadap. Journal of Applied Managerial Accounting, 5(1).

Anggraini, M., Rozalinda, R., & Wira, A. (2023). The Rise and Fall of Leasing Syariah During The Pandemic Covid-19. Al-Muamalat: Jurnal Ekonomi Syariah, 10(1), 65–78. https://doi.org/10.15575/am.v10i1.23737

Azwarfajri, A., & Najib, A. (2021). Praktik Leasing di Indonesia dalam Tinjauan Hukum Islam. Istidlal: Jurnal Ekonomi Dan Hukum Islam, 5(2), 129–142. https://doi.org/10.35316/istidlal.v5i2.344

Benmelech, E., Meisenzahl, R. R., & Ramcharan, R. (2017). The real effects of liquidity during the financial crisis: Evidence from automobiles. Quarterly Journal of Economics, 132(1), 317–365. https://doi.org/10.1093/qje/qjw031

Budiarti, W., & Hidayati, F. D. (2015). Analisis Perbandingan Pendanaan Aset Tetap Alternatif Leasing Dengan Pinjaman Bank Dalam Efisiensi Pajak Penghasilan Badan (Studi Kasus Pada Pt Cahaya Gasdom). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 1(2), 94–102. https://doi.org/10.34204/jiafe.v1i2.523

Fauzi, A., & Yustiani, S. (2021). Dampak Implementasi PSAK 73 pada Perusahaan Terbuka di Indonesia. The 2nd Widyagama National Conference on Economics and Business, Wnceb, 668–680.

Honny, D. C., Gamayuni, R. R., & Putri, W. R. E. (2022). The effect of financial performance on firm value after the implementation of PSAK 73 concerning capitalization of leases. Asian Journal of Economics and Business Management, 1(3), 257–266. https://doi.org/10.53402/ajebm.v1i3.239

Mashuri, A. A. S. (2021). Sari. Journal of Applied Managerial Accounting, 5(1), 164–181. https://doi.org/10.30871/jama.v5i1.2852

Maulana, J., & Satria, M. R. (2021). Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019. Jurnal Pendidikan Akuntansi & Keuangan, 9(2), 169–178. https://doi.org/10.17509/jpak.v9i2.37204

Nur, A. W. (2007). Sistem Pembiayaan Leasing Di Perbankan Syariah. La_Riba Jurnal Ekonomi Islam, 1(1). https://doi.org/10.31000/rf.v17i2.3034

Prajanto, A. (2020). Implementasi Psak 73 Atas Sewa Terhadap Kinerja Keuangan Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(2), 1–8. https://doi.org/10.56696/jaka.v1i2.4277

Rahmawati, S. (2021). Penerapan Psak 73 Pada Perusahaan Pertambangan Yang Terdapat Di Bursa Efek Indonesia Periode 2019. Jurnalku, 1(1), 15–29. https://doi.org/10.54957/jurnalku.v1i1.19

Realdon, M. (2006). Pricing the credit risk of secured debt and financial leasing. Journal of Business Finance and Accounting, 33(7–8), 1298–1320. https://doi.org/10.1111/j.1468-5957.2006.00619.x

Rosyid, M. I. F., & Firmansyah, A. (2021). Implementation of PSAK 73 in PT. Telekomunikasi Indonesia Tbk. Jurnal Ilmiah Akuntansi, 5(1), 26–37.

Safitri, A., Lestari, U. P., & Nurhayati, I. (2019). Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Manufaktur, Pertambangan dan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2018. Prosiding Industrial Research Workshop and National Seminar, 10(1), 955–964.

Saiful, S., Aziza, N., Husaini, H., Nikmah, N., & Fortuna, K. D. (2023). the Impact of New Financial Instrument and Lease Accounting Standard on Financial Performance of Companies. EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(1), 102–127. https://doi.org/10.24034/j25485024.y2023.v7.i1.5565

Sulfarid, S. (2020). Tinjauan Hukum Islam Terhadap Penyelesaian Pembiayaan Bermasalah (Leasing Syariah) Di PT. Citifin Multifinance Syariah. AL-IKHTISAR: The Renewal of Islamic Economic Law, 1(1).

Sumual, M., & Afandi, D. (2016). Analisis Perlakuan Akuntansi Leasing Dan Pelaporannya Pada Pt. Astra Sedaya Finance Di Manado. Jurnal Berkala Ilmiah Efisiensi, 16(4), 636–646.

Sundari, E., & Nofryanti, N. (2019). Pengaruh Derivatif Keuangan Dan Financial Lease Terhadap Tax Avoidance. Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 16(02), 142–150. https://doi.org/10.25134/equi.v16i02.2179

Susanto, S. ., Amaniyah, E., & Purnamawati, -. (2015). Analisis Biaya Pengadaan Aktiva Tetap Dengan Menggunakan Alternatif Leasing Dan Hutang Jangka Panjang Pada Pt. Kereta Api Indonesia (Persero). Eco-Entrepreneur, 20–33.

Susiani, R., Faizal Ramdhani, R., Cypriana H, J. B., Tri Ramaputra, R., & Purnomo Adji, B. (2021). Implementation of PSAK 73 Leases and Its Impact on Company’s Financial Performance (Case Study at PT X Bandung). Review of International Geographical Education (RIGEO), 11(3), 1563–1570. https://doi.org/10.33403/rigeo.

Thanwain, T., & Amri, N. F. (2022). Analisis Perlakuan Akuntansi Aset Tetap pada Pemerintah Daerah Kabupaten Enrekang. Jurnal Mirai Management, 7(2), 195–205. https://doi.org/10.37531/mirai.v7i2.2075

Tjandra, R., Kristiana, D. R., Indraswono, C., & Zhayyan, M. A. (2022). Dampak Implementasi PSAK 73 Terhadap Industri Jasa Penerbangan Di Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2).




DOI: https://doi.org/10.26905/afr.v6i2.9787

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

AFRE (Accounting and Financial Review)

Postgraduate - University of Merdeka Malang

Postgraduate  Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

View My Stats      Web Analytics

Other Link

Follow Us

Site Home Journal
Unmer Malang
Postgraduate
LPPM
Library
Repository 
 Email
[email protected]
 Phone
(0341) 567617
 Fax(0341) 567617

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.