ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72 SERTA PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE DI BEI

Matilda Narendraningtyas, . (2023) ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SETELAH IMPLEMENTASI PSAK 72 SERTA PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN REAL ESTATE DI BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The implementation of PSAK 72 changed the method of recognizing revenue from contracts with customers which resulted in changes in certain accounts in the company's financial statements. This study aims to determine the difference in financial performance before and after the implementation of PSAK 72 and its effect on stock returns in real estate companies on the Indonesia Stock Exchange. This research method is quantitative which use purposive sampling technique. There are 78 samples for the difference test and 156 samples for the effect test. Data analysis techniques in this study used paired sample t-test and wilcoxon test for different tests and panel data regression tests, classical assumption tests, hypothesis test, and multiple linear regression tests for the effect tests. The results of the study show that there are differences between before and after implementation of PSAK 72 in solvency and profitability, while liquidity does not have differences. Furthermore, the effect test in this study shows that there is no significant effect between liquidity, solvency, and profitability on stock returns after the implementation of PSAK 72.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112075] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Krisno Septyan] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Stock Return, PSAK 72, Liquidity, Solvability, Profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Matilda Narendraningtyas
Date Deposited: 08 Feb 2023 02:58
Last Modified: 08 Feb 2023 02:58
URI: http://repository.upnvj.ac.id/id/eprint/22333

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