Pengaruh Penerapan PSAK 72 Terhadap Kinerja Keuangan Pada Perusahaan Properti Yang Terdaftar di BEI Periode 2019-2022

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.