ABDI, MUHAMMAD IKHLASUL (2022) Analisis Dampak PSAK 73 terhadap Laporan Keuangan PT Kereta Api Indonesia (Persero). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis kesesuaian pengakuan, pengukuran, penyajian, dan pengungkapan akuntansi sewa PT KAI (Persero) terhadap PSAK 73 serta menganalisis dampaknya terhadap laporan keuangan dan rasio keuangan PT KAI (Persero). Dalam penelitian ini, penulis menggunakan data sekunder yang penulis dapatkan dari penelitian terdahulu, buku perkuliahan, jurnal, dokumen, dan internet. Metode yang penulis gunakan dalam penulisan karya tulis ini adalah metode kepustakaan, metode dokumentasi, dan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa pengakuan, pengukuran, penyajian, dan pengungkapan dari PT KAI (Persero) telah sesuai dengan PSAK 73. Hasil penelitian juga menunjukkan bahwa penerapan PSAK 73 mempengaruhi rasio struktur kapital dan rasio profitabilitas dari PT KAI (Persero), tetapi tidak mempengaruhi rasio likuiditas perusahaan. / This study aims to analyze the suitability of the recognition, measurement, presentation, and disclosure of lease accounting of PT KAI (Persero) to PSAK 73 and analyze its impact on the financial statements and financial ratios of PT KAI (Persero). In this study, the author used secondary data that the author got from previous research, lecture books, journals, documents, and the internet. The method which the author used in the writing of the paper are the library method, the documentation method, and the descriptive analysis method. The results showed that the recognition, measurement, presentation, and disclosure of PT KAI (Persero) were suitable with PSAK 73. The results also showed that the implementation of PSAK 73 affected the capital structure ratio and profitability ratio of PT KAI (Persero), but it did not affect the company's liquidity ratio.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | PSAK 73, Sewa, Laporan Keuangan, Rasio Keuangan, PSAK 73, Lease, Financial Statements, Financial Ratios |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Aug 2023 08:38 |
| Last Modified: | 03 Aug 2023 08:38 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1826 |
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