Telaah Atas Efek Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Publik Material Konstruksi 2019-2022


  • Indah Purnama Sari Politeknik Negeri Jakarta
  • Utami Puji Lestari Politeknik Negeri Jakarta


PSAK 72 is a new accounting standard regarding revenue recognition which is the single standard replacing all previously applicable standards. This study aims to investigate the impact of implementation of PSAK 72 on financial performance in the construction material industry. This research is quantitative comparative descriptive using audited financial statement of four companies in the construction material industry listed on the Indonesia Stock Exchange. The results of this study indicate that PSAK 72 has an impact on the construction material industry which has revenue from the sale of services on long-term contracts. The implementation of PSAK 72 causes the decrease in value of revenue due to differences in the timing of revenue recognition. There  is no significant effect of the implementation of PSAK 72 on company's financial performance as measured using Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turn Over (TATO), and Net Profit Margin (NPM). However, the implementation of PSAK 72 provide a more accountable and transparant financial statement, which help managers and investors to make decision.


Keywords: PSAK 72, Revenue Recognition, Construction Materials Industry, Sales of Services, Financial Performance.


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