Negara, Indra Puspa (2020) Impact implementation analysis of PSAK 73 Lease on financial statements and Financial ratios of PT XYZ. Undergraduate thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

The accounting treatment for lessees experienced a significant
change from what was originally PSAK 30 (revised in 2014), then changed
to PSAK 73 concerning Leases that took effect on January 1, 2020. This
research aims to analyze the impact between the adoption of PSAK 30
(revised 2014) and PSAK 73 concerning Leases in terms of the
classification of financial leases from the perspective of the lessee to PT
XYZ's 2018 financial statements using financial ratio measures.
The data used in this research is secondary data. The secondary
data used are PT XYZ's 2018 financial statements and vessel contracts of
PT XYZ. Data collection methods used are interviews, Focus Group
Discussion (FGD) and data analysis methods used are descriptive
analysis which is an overview of the data that has been obtained and
interpreted into sentences that describe the results of the research.
The results of this research showed that there was a big impact
difference between PSAK 30 and PSAK 73 as indicated by the
measurement results of the financial ratio of PT XTZ in 2018 after
experiencing a change from operating leases to financial leases. The
limitation in this research process is that the author ignores the calculation
impact of taxation.

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