ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72 SERTA PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE DI BEI
The implementation of PSAK 72 changed the method of recognizing revenue from contracts with customers which resulted in changes in certain accounts in the company's financial statements. This study aims to determine the difference in financial performance before and after the implementation of...
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2023-01-11.
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| 245 | 0 | 0 | |a ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72 SERTA PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE DI BEI |
| 260 | |c 2023-01-11. | ||
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| 520 | |a The implementation of PSAK 72 changed the method of recognizing revenue from contracts with customers which resulted in changes in certain accounts in the company's financial statements. This study aims to determine the difference in financial performance before and after the implementation of PSAK 72 and its effect on stock returns in real estate companies on the Indonesia Stock Exchange. This research method is quantitative which use purposive sampling technique. There are 78 samples for the difference test and 156 samples for the effect test. Data analysis techniques in this study used paired sample t-test and wilcoxon test for different tests and panel data regression tests, classical assumption tests, hypothesis test, and multiple linear regression tests for the effect tests. The results of the study show that there are differences between before and after implementation of PSAK 72 in solvency and profitability, while liquidity does not have differences. Furthermore, the effect test in this study shows that there is no significant effect between liquidity, solvency, and profitability on stock returns after the implementation of PSAK 72. | ||
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