DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Wiliana Agustrianti, .
Subject
HB Economic Theory
Datestamp
2022-01-13 06:58:03
Abstract :
The new standard amendment of PSAK 72 on revenue from contracts with customers replaces the previous standard. The new standard is effective on 1 January 2020, the Financial Accounting Standards Board (DSAK) allows for early application. The impact of this new standard is quite significant in the sector of property Real estate and building construction because the sector has contracts with customers and changed the pattern of revenue recognition so that the impact on the company's financial performance. This research is a quantitative study aimed at testing the impact of the implementation of PSAK 72 against the company's financial performance. The size of the company is the control variable in this study to support the application of PSAK 72 against financial performance. The population in this research is the property Real estate and building construction company listed on the Indonesia Stock Exchange and the respective website of the 2018-2019 period companies selected using the purposive samplingmethod. Hypothesis testing in this study using multiple Linear analysis with SPSS program. The results of this study showed that the impact of the implementation of PSAK 72 affects financial performance.
The new standard amendment of PSAK 72 on revenue from contracts with customers replaces the previous standard. The new standard is effective on 1 January 2020, the Financial Accounting Standards Board (DSAK) allows for early application. The impact of this new standard is quite significant in the sector of property Real estate and building construction because the sector has contracts with customers and changed the pattern of revenue recognition so that the impact on the company's financial performance. This research is a quantitative study aimed at testing the impact of the implementation of PSAK 72 against the company's financial performance. The size of the company is the control variable in this study to support the application of PSAK 72 against financial performance. The population in this research is the property Real estate and building construction company listed on the Indonesia Stock Exchange and the respective website of the 2018-2019 period companies selected using the purposive samplingmethod. Hypothesis testing in this study using multiple Linear analysis with SPSS program. The results of this study showed that the impact of the implementation of PSAK 72 affects financial performance.
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