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Studi Kasus Penerapan PSAK 73 dari Sisi Penyewa pada Perusahaan Konstruksi (PT WP)
The application of PSAK 73 replacing PSAK 30 in regulating leases has a significant impact, especially for lessee. This research aims to see the response of one of the companies from one of the industrial sectors, which as stated by the Ministry of Finance of the Republic of Indonesia requires extra supervision during the transition period, the construction sector. Using literature study methods and field research using interview, this research examine the reasoning for the response of said company. This research was done through calculating the differences arising from the recording of one of its lease contracts under PSAK 30 and PSAK 73 and its impact on the financial information of the company, in this case, through the financial ratios which illustrate the overall performance of the company. The result of this research is that the differences in the number stated in the financial statements of the company under PSAK 73 compared to its financial statements under PSAK 30. The decrease the overall value of liquidity, effectivity, activity, profitability, and coverage ratio could be one of the reasons for the company to change its leasing system following the application of PSAK 73..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13136 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Lease Construction Company PSAK 73 |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 72 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |