Indonesian Journal of Innovation Studies
Vol. 20 (2022): October

Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021

Ibnu Athoillah Atho (Universitas Muhammadiyah Sidoarjo)
Duwi Rahayu (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
04 Oct 2022

Abstract

Considering the Covid 19 pandemic, a significant number of which have redirected a portion of their assets towards wellbeing so the property area has an extremely enormous effect. This study expects to analyze the effect later and before the utilization of PSAK 72 on the organization's monetary execution in land property area organizations recorded on the IDX. In this study utilizing quantitative strategies through SPSS information handling devices, testing in view of models or purposive examining so there are 31 organizations chosen and contained in foreordained rules so estimations are completed in light of arrangement of the information got. As per the examination results, it is found: There is no distinction in the organization's monetary execution when the utilization of PSAK 72 which is proxied by the Current Ratio and Debt To Asset Ratio then there are contrasts in the organization's monetary execution when the use of PSAK 72 which is proxied by Net Profit Margin.

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Journal Info
Indonesian Journal of Innovation Studies
Website

Abbrev

ijins

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global ...