Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 2 No. 4 (2023): April 2023

The Effect of Application of Revenue Recognition Based on Psak 72 on The Financial Performance of Infrastructure Companies Listed on The Idx in 2019 and 2020

Rahman Wijaya Willyarto (Institut Keuangan Perbankan dan Informatika Asia Perbanas)
Josua Panatap Soehaditama (Institut Keuangan Perbankan dan Informatika Asia Perbanas)

Article Info

Publish Date
30 Apr 2023

Abstract

The purpose of this study is to analyze the impact of implementing revenue recognition under PSAK No. 72 on the financial performance of Indonesian infrastructure sector companies listed on the IDX in 2019 and 2020. The data used in this study was obtained from processing company financial reporting data downloaded from the site www.idx. Variables used to indicate the financial performance of a .co.id. company includes Liquidity ratio, TATO, FATO, ROA, ROE, debt ratio, and price/earnings ratio. The analytical technique used in this study is hypothesis testing using linear regression and independent sample t-tests. 

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Journal Info
Formosa Journal of Multidisciplinary Research (FJMR)
Website

Abbrev

fjmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

Description

Formosa Journal of Multidisciplinary Research (FJMR) is a multidisciplinary journal published by Formosa Publisher. Formosa Journal of Multidisciplinary Research (FJMR) is published every month (monthly). Formosa Journal of Multidisciplinary Research (FJMR) is a peer reviewed, open access, and ...