THE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER IMPLEMENTING PSAK 73 (STUDY CASE ON NON- FINANCIAL PUBLIC COMPANIES THAT LISTED ON IDX FROM 2017- 2022)

MUHAMMAD, AHLAM (2023) THE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER IMPLEMENTING PSAK 73 (STUDY CASE ON NON- FINANCIAL PUBLIC COMPANIES THAT LISTED ON IDX FROM 2017- 2022). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study aims to determine and analyze before and after the implementation of PSAK 73 in Non-Financial companies listed in IDX, using the Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio and Return to Assets. Using purposive sampling, the research was conducted using a descriptive quantitative method involving 489 companies listed on the IDX. The Results of this study indicate that the implementation of PSAK 73 does not significantly impact the Current Ratio, Debt to Equity Ratio and Debt to Asset Ratio. However, the implementation of PSAK 73 significantly impacts the Return on Asset Ratio. This research contributes in terms of opportunities for the researcher to employ the knowledge and insights related to differences in financial performance before and after implementing PSAK 73 on the company and enriching the insights about PSAK 73 and Financial Performance.

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