Analysis of Financial Performance Before and After the Implementation of PSAK 73 in the Mining Sector Listed on the Indonesia Stock Exchange
Keywords:
PSAK 73, Financial Performance, Lease.Abstract
Leasing is a company financing activity in the form of providing goods and capital that a company will use for a certain period. This type of research uses a comparative descriptive method with a quantitative approach which aims to determine differences in financial performance before and after the implementation of PSAK 73 in mining companies listed on the Indonesia Stock Exchange. This sample was taken from several criteria stages. The type of data used in this research is quantitative data in the form of secondary data, namely documents obtained in the form of financial reports of mining companies listed on the Indonesia Stock Exchange for 2018-2021 which have been audited from the IDX website (www.idx.co.id). And also several references from books and scientific journals. The analysis technique uses statistical calculations via the Statistical Package for the Social Science (SPSS) version 25 application. The method used in this research is descriptive statistical tests, and hypothesis testing uses the Wilcoxon test. The research results show that in financial performance before and after the implementation of PSAK 73, especially in the Debt to Asset Ratio (DAR) and Debt to Equity Ratio, there are significant differences, but in the Return to Asset Ratio (ROA) there is a significant difference. and Return on Equity (ROE) before and after implementing PSAK 73 there is no significant difference.
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