DAMPAK KAPITALISASI SEWA BERDASARKAN PSAK 73 TERHADAP LAPORAN KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI TAHUN 2017-2019

Authors

  • Restu Sulistyabudi Politeknik Negeri Jakarta
  • Titi Suhartati Politeknik Negeri Jakrta

Abstract

The reason of this study is to determine the impact of the implementation of PSAK 73, which replaced PSAK 30, on the balance sheets and profit and loss statements of Indonesian Stock Exchange-listed companies in the telecommunications sector during 2017-2019. Such studies use descriptive quantitative methods, data collection techniques, and documentation. This study uses the putative lease capitalization methodology developed by Öztürk and Serçemeli (2016). The results of the study show that the application of PSAK 73 has an impact on the balance sheet and income statement of companies in the infrastructure industry. On the balance sheet, the value of assets and liabilities has increased substantially, and the value of equity has decreased significantly. Looking at the profit and loss statement, the overall profit of the infrastructure industry has increased.

Additional Files

Published

2024-04-30