Jurnal Analisis Dampak Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Telekomunikasi Di Masa Pandemi Covid-19

Duwi Rahayu, Duwi Rahayu (2020) Jurnal Analisis Dampak Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Telekomunikasi Di Masa Pandemi Covid-19. Jurnal Greenomika, 2 (2). pp. 142-158. ISSN P-ISSN : 2657 - 0114, E-ISSN : 2657 - 0122

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Abstract

Abstract This study aims to determine how the impact of the application of PSAK 72 on the financial performance of telecommunications companies during the Covid-19 pandemic. This research was conducted in the telecommunications sector, which was affected by the issuance of PSAK 72. This research uses descriptive quantitative analysis techniques. The sampling technique uses non-probability purposive sampling technique, namely telecommunication companies listed on the Indonesia Stock Exchange that meet the predetermined criteria. The following three telecommunication companies which become the research sample, namely PT. Telekomunikasi Indonesia Tbk, PT. INDOSAT Tbk AND PT. XL AXIATA Tbk. The results of this study indicate that the application of PSAK 72 resulted in the financial performance of the three companies not being a little better when compared to the previous standard. The difference in the revenue recognition provisions based on PSAK 72 and the previous standard caused a slight change in the value of revenue from contracts with customers in the third quarter of 2020, so that the revenue value was smaller when compared to using the previous standard. On the other hand, based on the assessment of the three companies, the Covid-19 pandemic has not had a significant adverse impact on the business continuity of PT Telkomsel Indonesia Tbk, PT. INDOSAT Tbk and PT. XL AXIATA Tbk. Keywords: PSAK 72, Financial Performance, Telecommunication Companies, Covid- 19 Pandemic. Abstrak Penelitian ini memiliki tujuan untuk mengetahui bagaimana dampak penerapan PSAK 72 terhadap kinerja keuangan perusahaan telekomunikasi di masa pandemi Covid-19. Penelitian ini dilakukan pada sektor telekomunikasi yang terdampak atas terbitnya PSAK 72. Penelitian ini menggunakan teknik analisis deskriptif kuantitatif. Teknik pengambilan sampel menggunakan teknik non probability purposive sampling yakni perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia yang memenuhi kriteria yang telah ditentukan, berikut tiga perusahaan telekomunikasi yang menjadi sampel penelitian yaitu PT. Telekomunikasi Indonesia Tbk, PT. INDOSAT Tbk DAN PT. XL AXIATA Tbk. Hasil penelitian ini menyatakan bahwa penerapan PSAK 72 mengakibatkan kinerja keuangan ketiga perusahaan tersebut sedikit tidak lebih baik apabila dibandingkan dengan menggunakan standar sebelumnya. Perbedaan ketentuan pengakuan pendapatan berdasarkan PSAK 72 dan standar sebelumnya menyebabkan sedikit perubahan nilai pendapatan dari kontrak dengan pelanggan pada kuartal III tahun 2020, sehingga nilai pendapatan menjadi lebih kecil apabila dibandingkan dengan menggunakan standar sebelumnya. Disisi lain berdasarkan penilaian ketiga perusahaan tersebut, pandemi Covid-19 tidak memberikan dampak buruk secara signifikan terhadap kelangsungan bisnis PT.Telkomsel Indonesia Tbk, PT. INDOSAT Tbk dan PT. XL AXIATA Tbk. Kata kunci: PSAK 72, kinerja keuangan, Perusahaan Telekomunikasi, Pandemi Covid- 19

Item Type:	Article
Uncontrolled Keywords:	PSAK 72, kinerja keuangan, Perusahaan Telekomunikasi, Pandemi Covid- 19
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Mrs Duwi Rahayu
Date Deposited:	05 Jan 2021 03:40
Last Modified:	05 Jan 2021 03:40
URI:	http://eprints.umsida.ac.id/id/eprint/8136

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