Dampak Pengakuan Pendapatan Berdasarkan PSAK 72 terhadap Kinerja Keuangan Perusahaan Real Estat

Febriani, Dias Paramitha (2020) Dampak Pengakuan Pendapatan Berdasarkan PSAK 72 terhadap Kinerja Keuangan Perusahaan Real Estat. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine the impact of the adoption of PSAK 72 on the financial performance of real estate companies conducted by comparing revenue recognition based on PSAK 23 and PSAK 72. The method of this research is using a comparative method. The writer identifies the value of income in real estate companies which will then be compared based on PSAK 23 and PSAK 72 for each component forming the value of income. The analysis is carried out using hypothetical figures to determine the impact of changes in revenue recognition on income value and financial performance. Hypothesis figures are formed based on financial statements of real estate companies published on the Indonesia Stock Exchange's website. There are five steps required based on PSAK 72 in order to determine the income recognition approach to these standards. Revenue recognized and recorded under PSAK 72 is lower than revenue recognized and recorded under PSAK 23. The early adoption of PSAK 72 can be done by real estate companies with sufficient preparation to meet disclosure requirements. Meanwhile, financial performance based on the three main financial ratios shows a better number if PSAK 23 is used. However, the three main financial ratios will be flatter when using PSAK 72

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number FEB d 0723/2020
Uncontrolled Keywords: PSAK 23, PSAK 72, revenue recognition, real estate companies, financial performance.
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Apr 2021 03:37
Last Modified: 09 Apr 2021 03:37
URI: http://repository.stieykpn.ac.id/id/eprint/1033

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