ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN DI PT. TELEKOMUNIKASI INDONESIA (PERSERO) TBK

TINAMBUNAN, RETTA QONITA and Daud, Rochmawati and Aspahani, Aspahani (2021) ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN DI PT. TELEKOMUNIKASI INDONESIA (PERSERO) TBK. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the impact before and after the implementation of PSAK 73 on the financial performance of PT. Telekomunikasi Indonesia (Persero) Tbk in 2019. The data in this study used a qualitative descriptive method. The data sources in the study are in the form of annual reports and financial reports from the company's official website for 2018-2019. Testing the research hypothesis using data analysis by determining the comparison value of financial ratios before and after the rental capitalization in 2019. The results of this study prove that the application of PSAK 73 has an effect on financial performance. It is known that there is a significant change in the change in total assets. Experienced additional profit after tax. It is known that there is an effect of DER financial ratios, so that the company experiences a decrease in equity due to depreciation and tax expense on rent, while its liabilities increase. It is also known that the ROE profitability ratio has experienced a significant increase, decreased which indicates that the assets owned by the company are not optimal in generating profits.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penerapan PSAK 73, Kinerja Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Retta qonita tinambunan
Date Deposited:	02 Nov 2021 08:06
Last Modified:	02 Nov 2021 08:06
URI:	http://repository.unsri.ac.id/id/eprint/56934

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