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All Journal Jurnal Syntax Transformation
Lisa Anggraini
Universitas Pembangunan Nasional (UPN) Veteran Jakarta, Indonesia
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Operating Lease Capitalization on Financial Statements in Indonesia Lisa Anggraini; Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.514

Abstract

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization
Co-Authors Ayunita Ajengtiyas Saputri Mashuri Husnah Nur Laela Ermaya