Gunawan, Jennifer Marcelina (2023) Analisis penerapan PSAK 73 pada laporan keuangan. Masters thesis, Universitas Tarumanagara.
Preview |
Text
Jennifer Marcelina Gunawan 126231002 JA.pdf Download (464kB) | Preview |
Abstract
s a company provides goods and services, assets are needed. As time passes, old
assets will be replaced by new ones. Usually, a company that lacks sufficient funds will
rent assets instead of purchasing them. Implementing PSAK 73 triggered research into
its impact due to the existence of these new guidelines. The topic of discussion was the
effects of PSAK 73 before and after implementation. This research uses the audited
financial reports of PT Garudafood Putra Putri Jaya for 2019 and 2021. Financial
reports from audited companies, journals on accounting and auditing, accounting
standards, audit standards, books, and the internet were used as sources. Financial
ratios are calculated using a quantitative and descriptive analysis method with
numbers serving as data descriptions. This will be followed by an analysis of these
calculations. Based on the results of the analysis, PSAK 73 impacts assets, liabilities,
equity, and net profit. Additionally, several ratios are quite influential. There were two
types of leases before PSAK 73 existed: finance leases and operating leases. In
complying with PSAK 73, an entity recognizes a lease as a right-of-use asset and the
resulting liability when the asset is ready for use. Using the PSAK update, financial
reports will show actual conditions for a company. Due to this, decision-making can
be made more quickly and with greater accuracy.
Keywords: Financial Report, Rent, PSAK 73, Financial Ratio
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 Sep 2024 07:22 |
| Last Modified: | 23 Sep 2024 05:52 |
| URI: | https://repotest.untar.ac.id/id/eprint/44526 |
Actions (login required)
 |
View Item |