Unplag Jurnal Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021

Athoilllah, Ibnu and Rahayu, Duwi (2022) Unplag Jurnal Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021. Indonesian Journal of Innovation Studies, 20 (1). pp. 6-14. ISSN 2598-9936

Text Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021.pdf Download (3MB)

Abstract

Considering theCovid19pandemic,asignificantnumberofwhichhaveredirectedaportion oftheirassetstowardswellbeingsothepropertyareahasanextremelyenormouseffect.This study expects to analyze the effect later and before the utilization of PSAK 72 on the organization'smonetaryexecutioninlandpropertyareaorganizationsrecordedontheIDX.In thisstudyutilizingquantitativestrategiesthroughSPSSinformationhandlingdevices,testing inviewofmodelsorpurposiveexaminingsothereare31organizationschosenandcontained in foreordainedrulessoestimationsarecompletedinlightofarrangementoftheinformation got. As per the examination results, it is found: There is no distinction in the organization's monetaryexecutionwhentheutilizationofPSAK72whichisproxiedbytheCurrentRatioand Debt ToAssetRatio then there are contrasts in the organization's monetary execution when the use of PSAK 72 which is proxied by Net Profit Margin.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Mrs Duwi Rahayu
Date Deposited:	04 Sep 2023 10:47
Last Modified:	04 Sep 2023 10:47
URI:	http://eprints.umsida.ac.id/id/eprint/12260

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