Analisis Perbedaan Sebelum dan Sesudah Penerapan PSAK 116 pada Perusahaan Jasa Maskapai Penerbangan yang Terdaftar di BEI
DOI:
https://doi.org/10.54951/sintama.v5i3.1175Keywords:
PSAK 116, PSAK 73, Financial Ratio AnalysisAbstract
This study was conducted to analyze the impact before and after the implementation of PSAK 116 on leases. This study is a qualitative study with data sources in the form of financial reports and annual reports of the Indonesian Stock Exchange from the Indonesian stock exchange website www.idx.co.id. The sample of this study is three airline companies listed on the Indonesia Stock Exchange. This study concludes that there are no significant changes caused by the change from PSAK 73 to PSAK 116, because this change only changes the numbering and there are amendments regarding leasebacks in PSAK 116 and in PSAK 116 eliminates the difference between operating leases and finance leases which emphasizes the recognition of all types of leases as finance leases, this is different from PSAK 73 which still allows for differences in treatment.
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