Rohimah, Rohimah and ., Hj. Ermalina, SE., MM (2024) Pengaruh Penerapan PSAK 72 Terhadap Kinerja Keuangan Pada Perusahaan Properti Yang Terdaftar di BEI Periode 2019-2022. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
ROHIMAH. Pengaruh Penerapan PSAK 72 terhadap Kinerja Keuangan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia periode 2019-2022. Di bawah bimbingan Hj. Ermalina.
Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Penerapan PSAK 72 terhadap Kinerja Keuangan. Penerapan PSAK 72 ini dapat berpengaruh pada kinerja keuangan perusahaan seperti perusahaan properti. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website resmi Bursa Efek Indonesia. Kinerja keuangan perusahaan properti yang diukur menggunakan rasio keuangan, yaitu rasio likuiditas (current ratio), rasio profitabilitas (net profit margin), rasio solvabilitas (debt to asset ratio). Metode penelitian ini menggunakan metode penelitian kuantitatif dengan pengolahan data menggunakan Microsoft Excel dan Program SPSS versi 22. Metode analisis data yang digunakan pada penelitian ini yaitu analisis deskriptif, uji normalitas, uji homogenitas, uji homogenitas matriks, uji manova. Hasil penelitian ini adalah penerapan PSAK 72 tidak ada pengaruh signifikan terhadap kinerja keuangan secara simultan. Namun penerapan PSAK 72 terhadap profitabilitas yang diproksi menggunakan net profit margin menunjukkan pengaruh signifikan. Sedangkan untuk penerapan PSAK 72 tidak ada pengaruh yang signifikan terhadap masing-masing kinerja keuangan yang diproksi menggunakan current ratio dan debt to asset ratio.
Kata Kunci : PSAK 72, Kinerja Keuangan
ABSTRACT
ROHIMAH. The Effect of PSAK 72 Implementation on Financial Performance in Property Companies Listed on the Indonesia Stock Exchange for the 2019-2022 period. Under the guidance of Hj. Ermalina.
This study aims to determine the effect of the implementation of PSAK 72 on financial performance. The application of PSAK 72 can affect the financial performance of companies such as property companies. This study uses secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The financial performance of property companies is measured using financial ratios, namely the liquidity ratio (current ratio), profitability ratio (Net Profit Margin), solvency ratio (debt to asset ratio). This research method uses quantitative research methods with data processing using Microsoft Excel and SPSS version 22. The data analysis methods used in this research include descriptive analysis, normality test, homogeneity test, matrix homogeneity test, and MANOVA test. The results of this study indicate that the implementation of PSAK 72 does not have a significant impact on financial performance simultaneously. However, the implementation of PSAK 72 has a significant effect on profitability as proxied by the net profit margin. On the other hand, the implementation of PSAK 72 does not have a significant impact on financial performance as proxied by the current ratio and debt to asset ratio.
Keywords: PSAK 72, Financial Performance
Item Type: | Other |
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Subjects: | N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 15 Feb 2025 03:50 |
Last Modified: | 15 Feb 2025 03:50 |
URI: | https://repository.itb-ad.ac.id/id/eprint/152 |