Jurnal Ekonomi
Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret

THE COMPARISON OF COMPANY'S FINANCIAL PERFORMANCE BASED ON SFAS 30 AND SFAS 73 CONCERNING RENT IN TRANSPORTATION SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2019-2020)

Muhammad Habibie (Universitas Medan Area)

Article Info

Publish Date
27 Feb 2023

Abstract

This study aims to determine the comparison of the company's financial performance based on PSAK 30 and PSAK 73 regarding leasing. This study uses a comparative descriptive method with a quantitative approach. The population in this study were 46 companies using the purposive sampling method, 42 company samples were obtained so that there were 84 observations. The object of this research is the transportation sector companies listed on the Indonesia Stock Exchange in the 2019-2020 research period. The method of data analysis in this study is ratio analysis, descriptive statistical analysis, regression analysis which includes the normality test, Wilcoxon signed ranking test and hypothesis testing. The results of the study used the ratio analysis test,

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Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...