Analisis Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 72 Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020

The purpose of this study is to analyse the differences in financial performance that was tested using the liquidity ratio (current ratio), solvency ratio (debt to equity ratio), profitability ratio (net profit margin) between before and after the application of PSAK 72. The research subjects used were sub-sector companies property and real estate listed on the IDX for the 2019-2020 period. The research method used is a comparative descriptive method in order to show the differences and describe the effects that occur between the variables. The sample selection technique used is purposive sampling, thus the population used is 65 companies with a total sample of 57 companies. Statistical testing was carried out using a paired sample t test. These results prove that there are no differences in the debt to equity ratio and current ratio before and after the application of PSAK 72. Meanwhile, there are differences in net profit margins before and after the application of PSAK 72 in property and real estate sub-sector companies listed on the IDX.