PENGARUH KAPITALISASI SEWA TERHADAP NILAI PERUSAHAAN

Agra Baihaqi, . (2024) PENGARUH KAPITALISASI SEWA TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine how the effect of the application of the required lease capitalization due to the application of PSAK 73 on firm value. The samples in this study are all companies listed on the Indonesia Stock Exchange in the 2018-2021 period with the criteria that the company discloses an operating lease commitment and reports minimum lease payments in the Notes to the Financial Statements (CALK) and the final total sample of companies is 33 companies with a total sample of 132. The data analysis technique in this study is to use multiple linear regression using panel data regression and also use a t-test for the second hypothesis in this study where the data processing program used is STATA v. 13 software. Based on the results of the study, it is found that lease capitalization proxied by lease liabilities has no significant effect on firm value. And based on the results of the Wilcoxon test that there is no difference between before and after the implementation of lease capitalization on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1910112216] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: PSAK 73, Lease Capitalization, Firms Value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Agra Baihaqi
Date Deposited: 20 Mar 2024 10:45
Last Modified: 20 Mar 2024 10:45
URI: http://repository.upnvj.ac.id/id/eprint/28816

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