Analisis Dampak Penerapan PSAK 73 pada PT Midi Utama Indonesia Tbk Tahun 2019-2020

RINDIANI, REGITA (2022) Analisis Dampak Penerapan PSAK 73 pada PT Midi Utama Indonesia Tbk Tahun 2019-2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penerbitan PSAK 73 yang menggantikan PSAK 30 merupakan langkah untuk memperbaiki kualitas laporan keuangan. PSAK 30 memberikan fleksibilitas lessee untuk memilih jenis sewa antara finance lease dan operating lease. Lessee cenderung memilih operating lease dan melakukan pendanaan di luar neraca. Hal inilah yang menjadi dasar penerbitan PSAK 73. Standar baru mengharuskan semua sewa diakui sebagai finance lease kecuali sewa aset berjangka pendek dan sewa aset pendasar bernilai rendah. Perubahan standar sewa tersebut berpengaruh pada laporan keuangan perusahaan, terutama pada industri ritel. Oleh karena itu, objek penulisan karya tulis ini adalah PT Midi Utama Indonesia Tbk sebagai salah satu pelaku industri ritel. Analisis konten adalah metode yang digunakan untuk menganalisis data laporan keuangan perusahaan serta dampaknya. Penulis menggunakan metode studi kepustakaan dan metode dokumentasi dalam mengumpulkan data. Hasil studi menunjukkan bahwa perusahaan memilih menggunakan pendekatan metode restropektif modifikasi selama masa transisi. Penerapan PSAK 73 juga berdampak pada laporan posisi keuangan yaitu peningkatan aset dan liabilitas secara berurutan sebesar 18,70% dan 20,05%. Selain itu, laporan laba rugi dan penghasilan komprehensif lain juga ikut terdampak dengan adanya kenaikan pada beban penjualan dan distribusi 13,60%, beban umum dan administrasi 11,28%, dan biaya keuangan 1,66%. Dampak PSAK 73 terhadap laporan keuangan ini berimplikasi pada rasio keuangan. Rasio likuiditas turun sebesar 12,86% pada current ratio dan turun 11,55% pada acid test ratio. Rasio solvabilitas juga mengalami penurunan pada debt to equity 14,81% dan debt to asset 0,86%. Sementara itu, rasio profitabilitas perusahaan juga menurun yaitu return on asset sebesar 0,69% dan return on equity sebesar 2.31%./ The issuance of PSAK 73, which replaces PSAK 30, is a step to improve the quality of financial statements. PSAK 30 gives the flexibility to choose the type of lease between finance lease and operating lease. Lessee prefer operating lease and conduct off-balance sheet financing. This is the basis for the issuance of PSAK 73. This new standard requires all leases to be recognized as finance leases, except for leases of short-term assets and leases of low-value underlying assets. The change in leases standards have an effect on the company’s financial statements especially in the retail industry. Therefore, the object of writing this work write task end is PT Midi Utama Indonesia Tbk as one of the retail industry players. Content analysis is used to analyze data on the company’s financial statements and their impacts. Meanwhile, the author uses the literature study method and the documentation method in collecting data. The results show that the company choose to use a modified restropective approach during the transition period. The implementation of PSAK 73 has an impact on the statement of financial position, which increases assets and liabilities by 18,70% and 20,05% respectively. In addition, the statement of profit or loss and other comprehensive income was also affected by an increase of 13,60% in selling and distribution expenses, 11,28% in general and administrative expenses, and 1,66% in finance cost. The effect of PSAK 73 on these financial statements has implications for financial ratios. The liquidity ratio decreased by 12,86% in current ratio and 11,55% in acid test ratio. The solvency ratio also decreased at 14,81% debt to equity and 0,86% debt to assets. Meanwhile, the company’s profitability ratio also decreased by 0,69% return on assets and 2,31% return on equity.

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