Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/18312
Title: Perbandingan Kinerja Keuangan Perusahaan Berdasarkan PSAK 30 dan PSAK 73 Mengenai Sewa pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020
Other Titles: Comparison of Company Financial Performance Based on PSAK 30 and PSAK 73 Regarding Leases in Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2019-2020
Authors: Situmorang, Hermina
Keywords: PSAK 30
PSAK 73
kinerja keuangan perusahaan (debt to assets ratio, debt to equity ratio, return on assets, dan return on equity)
company financial performance (debt to assets ratio, debt to equity ratio, return on assets, dan return on equity)
Issue Date: 2-Sep-2022
Publisher: Universitas Medan Area
Series/Report no.: NPM;188330179
Abstract: Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan perusahaan berdasarkan PSAK 30 dan PSAK 73 mengenai sewa. Penelitian ini menggunkan metode deskriptif komparatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 46 Perusahaan dengan menggunakan metode Purposive sampling maka diperoleh 42 sampel perusahaan sehingga menjadi 84 observasi. Objek penelitian ini adalah perusaahaan sektor transportasi yang tercatat di Bursa Efek Indonesia dalam kurun waktu penelitian 2019-2020. Metode analisis data pada penelitian ini adalah analisis rasio, analisis statistik deskriptif, analisis regresi yang meliputi uji normalitas, uji peringkat bertanda wilcoxon dan uji hipotesis.Hasil penelitian dengan menggunakan uji analisis rasio, statistik deskriptif dan uji hipotesis menunjukkan bahwa kinerja keuangan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia lebih baik pada saat penerapan PSAK 30. This study aims to compare the company's performance based on PSAK 30 and PSAK 73 regarding leases. This study uses a comparative descriptive method with a quantitative approach. The population in this study were 46 companies using the purposive sampling method, then obtained 42 samples of companies so that it becomes 84 observations. The object of this research is the transportation sector companies listed on the Indonesia Stock Exchange in the 2019-2020 research period. The method of data analysis in this study is ratio analysis, descriptive statistical analysis, regression analysis which includes normality test, Wilcoxon ranks signed test and hypothesis testing.The results of the research using ratio analysis tests, descriptive statistics and hypothesis testing showed that the financial performance of transportation companies listed on the Indonesian stock exchange was better when the PSAK 30 was applied.
Description: 80 Halaman
URI: http://repository.uma.ac.id/handle/123456789/18312
Appears in Collections:SP - Accountancy

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188330179 - Hermina Situmorang - Fulltext.pdfCover, Abstract, Chapter I, II, III, V, Bibliography1.17 MBAdobe PDFView/Open
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