ANALISIS UJI BEDA IMPLEMENTASI PSAK 116 ATAS SEWA PADA BERBAGAI BADAN USAHA MILIK NEGARA

Doloksaribu, Raja Pranatha (2024) ANALISIS UJI BEDA IMPLEMENTASI PSAK 116 ATAS SEWA PADA BERBAGAI BADAN USAHA MILIK NEGARA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini menganalisis ada tidaknya perbedaan signifikan pada berbagai rasio keuangan Badan Usaha Milik Negara pasca implementasi PSAK 116. Analisis dilakukan terhadap 46 BUMN dengan 260 laporan keuangan yang dibagi menjadi dua yaitu laporan keuangan 2017-2019 sebagai periode sebelum penerapan PSAK 116 dan laporan keuangan 2020-2022 sebagai periode setelah penerapan PSAK 116. Penelitian ini merupakan penelitian kuantitatif yang menggunakan regresi linear sebagai pengujian pra-hipotesis dan uji beda Wilcoxon Signed Ranked Test sebagai alat utama uji beda terhadap 12 hipotesis. Hasil penelitian menunjukkan terdapat perbedaan signifikan pada delapan rasio keuangan BUMN pasca penerapan PSAK 116. Lima diantaranya merupakan rasio profitabilitas yaitu profit margin, asset turnover, return on asset, return on equity, dan return on invested capital dan tiga diantaranya merupakan rasio solvabilitas yaitu financial debt to invested capital, financial debt to equity, dan interest coverage ratio. Keterbaruan utama dalam penelitian ini adalah penggunaan rasio-rasio keuangan yang jarang digunakan di penelitian sebelumnya serta penggunaan data Badan Usaha Milik Negara yang non terbuka. This research analyses whether there are significant differences in various financial ratios of State-Owned Enterprises after the implementation of PSAK 116. The analysis was carried out on 46 SOEs with 260 financial reports which were divided into two, namely the 2017-2019 financial report as the period before the implementation of PSAK 116 and the 2020-2019 financial report. 2022 as the period after the implementation of PSAK 116. This research is quantitative research that uses linear regression as pre-hypothesis testing and the Wilcoxon Signed Ranked Test as the main tool for testing differences against 12 hypotheses. The results of the research show that there are significant differences in eight BUMN financial ratios after the implementation of PSAK 116. Five of them are profitability ratios, namely profit margin, asset turnover, return on assets, return on equity, and return on invested capital and three of them are solvency ratios, namely financial debt to invested capital, financial debt to equity, and interest coverage ratio. The main novelty in this research is the use of financial ratios which are rarely used in previous research as well as the use of non-open State-Owned Enterprise data.

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