Electronic Theses and Dissertation
Universitas Syiah Kuala
NULL
POTENTIAL IMPLICATIONS OF PSAK 73 IMPLEMENTATION ON FINANCIAL PERFORMANCE OF AIRLINES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)
Pengarang
FARIZA JUNINA - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1701103010001
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Subject
Kata Kunci
Penerbit
Banda Aceh : Universitas Syiah Kuala., 2021
Bahasa
Indonesia
No Classification
-
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PSAK 73 is the latest accounting standard adopted from IFRS 16 regarding lease. PSAK 73 governs the recognition, measurement, presentation and disclosure of leases, especially for lessees by only allowing the classification of leases as financing leases so that the assets and liabilities for lease transactions are recognized in the statement of financial position. There are optional exceptions for short-term leases and leases whose underlying assets are low value. The purpose of this study is to analyze the potential implications of PSAK 73 implementation on financial statements and financial ratios. The samples in this study were two airlines listed on the Indonesia Stock Exchange (IDX) in 2019. This study uses a constructive capitalization method developed by Imhoff et al. (1991) then later modified by Ozturk and Sercemeli (2016). The results showed that PT. AirAsia Indonesia Tbk. and PT. Garuda Indonesia (Persero) Tbk. have an increase in total assets of 134% and 98% respectively, an increase in total liabilities of 182% and 142% respectively, and a decrease in total equity of 434% and 128% respectively when PSAK 73 is applied. Furthermore, PT. AirAsia Indonesia Tbk., which suffered losses in 2019, showed a decrease in CR, TATO and D/E by 36%, 57% and 2 times respectively and an increase in D/A, ROA and ROE by 20%, 57% and 1 time respectively. Meanwhile, PT. Garuda Indonesia (Persero) Tbk., which experienced a profit in 2019, showed a decrease in CR, TATO, D/E, ROA and ROE by 41%, 50%, 10 times, 50%, and 5 times respectively and an increase in D/A by 21%.
Keywords: PSAK 73, capitalization of lease, financial performance, airline companies
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