Analysis Of The Effect Of PSAK 73 Implementation On The Financial Performance Of Food And Beverage Companies Listed On The IDX In 2019-2021
DOI:
https://doi.org/10.59141/jrssem.v2i11.490Keywords:
PSAK 73, Return on Asset, Return on Investment, Return On Equity, Current Ratio, Debt to EquityAbstract
The company's business activities are increasing and growing, creating a fairly tight business competition. In terms of accounting regulations, companies are also competing to apply records that are in accordance with standards for the benefit of stakeholders. The application of PSAK 73 itself Raja is a challenge for companies to implement in their business activities. This study aims to analyze the impact of implementing PSAK 73 on the financial performance of food and beverage companies listed on the Indonesian Stock Exchange for the 2019-2021 period. Financial performance will be measured by financial ratios such as ROA (Return on Assets), ROI (Return on investment), ROE (Return on Equity), Current Ratio and DER (Debt to Equity). The results showed that the ratios of ROA, ROI, ROE, Current Ratio and DER experienced significant differences after the implementation of PSAK 73.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Marciano
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
