Implementasi PSAK 73 Pada Perusahaan Terbuka Sektor Kesehatan 2019-2022 dan Efeknya Terhadap Kinerja Keuangan


  • Amnah Politeknik Negeri Jakarta
  • Utami Puji Lestari Politeknik Negeri Jakarta


PSAK 73 became effective on January 1, 2020 replacing all previous standards used to recognize leases. This study aims to analyze the impact of lease capitalization based on PSAK 73 on financial performance as measured using financial ratios. The sampling technique used is non probability purposive sampling.  The data used in this descriptive quantitative study are audited financial statement of industrial companies in healthcare sector listed in IDX website. This study uses the constructive capitalization method developed by Imhoff, Lipe & Wright (1991, 1997). The results showed that lease capitalization has an impact on the company's financial performance as measured by the financial ratios Return on Asset (ROA), Return on Equity (ROE), Debt to Asset (DAR), and Debt to Equity (DER).

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