Analisis perbandingan kinerja keuangan berdasarkan psak 23 dan psak 72 mengenai pendapatan pada perusahaan manufaktur
Article Sidebar
Main Article Content
Abstract
This research was conducted to analyze the comparison of financial performance based on PSAK 23 and 72 regarding earnings in manufacturing companies. This research was conducted in the manufacturing sector because it is considered as one of the sectors that have an impact on the issuance of PSAK 72 and replaces the rules of PSAK 23 which were previously used by this sector. This research is a comparative study using quantitative descriptive analysis techniques and sample collection techniques by collecting secondary data on pharmaceutical subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria through the financial statements of each company using the SPSS version 26 program. The population used in this study is the pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2020. The results of this study show that only in the price accounting ratio there is a significant difference when implementing PSAK 72. With the new rules regarding PSAK 72, can make financial statements with real / real income, due to income that has not been completed with transactions, so it cannot be recognized as income. Therefore, the value of revenue in 2020 for each company will be smaller than the value of revenue when it was still applying PSAK 23.
Article Details
References
Almujab, S., & Budiutomo, S. (2017). Pengaruh akuntansi berbasis ETAP terhadap kualitas laporan keuangan UMKM. Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1541–1550.
Anggraini, P. G. (2018). Studi komparatif pengakuan pendapatan berdasarkan PSAK 23 dan ED PSAK 72 serta dampaknya terhadap kinerja keuangan perusahaan telekomunikasi. Universitas Gadjah Mada.
Casnila, I., & Nurfitriana, A. (2020). Analisis dampak kinerja keuangan sebelum dan sesudah penerapan PSAK 72 pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Riset Akuntansi Dan Perbankan, 14(1), 220–240.
Da Rato, E., & Wahidahwati, W. (2021). Laporan laba rugi komprehensif. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 12(1), 960–970.
Eliza, A. (2012). A review of PSAK no. 1 (2009 revision): Presentation of financial statements and its difference from PSAK no. 1 (1998 Revision). Jurnal Ilmiah ESAI, 6(2), 88–96.
Firmansyah, A., & Tama, S. B. (2021). Perbedaan perlakuan pendapatan dari kontrak dengan pelanggan sebelum dan sesudah penerapan PSAK 72 di Indonesia. Bilancia: Jurnal Ilmiah Akuntansi, 5(3), 270–280.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.
Harahap, S. S. (2015). Teori akuntansi (Edisi Revi). Rajawali Press.
Herawati, H. (2019). Pentingnya laporan keuangan untuk menilai kinerja keuangan perusahaan. JAZ: Jurnal Akuntansi Unihaz, 2(1), 16–25.
Martani, D., Siregar, S. V., Wardhani, R., Farahmita, A., & Tanujaya, E. (2016). Akuntansi keuangan menengah berbasis PSAK (E. 2 (ed.)). Salemba Empat.
Norkamsiah, N., Kesuma, A. I., & Setiawaty, A. (2016). Penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (sak etap) pada penyusunan laporan keuangan. Akuntabel, 13(2), 151–163.
Pura, R., & Suryadi. (2013). Pengantar akuntansi: Pendekatan siklus akuntansi. Erlangga.
Rini, P. (2021). Analisis pengaruh pengakuan pendapatan pada perhitungan akuntansi. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 2(1), 62–71.
Rismawati. (2020). Analisis dampak penerapan pengakuan pendapatan berdasarkan PSAK 72 terhadap kinerja keuangan perusahaan di sektor industri infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019. Politeknik Negeri Jakarta.
Veronica, V., Lestari, U. P., & Metekohy, E. Y. (2019). Analisis dampak penerapan pengakuan pendapatan berdasarkan PSAK 72 terhadap kinerja keuangan perusahaan real estat di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2018. Prosiding Industrial Research Workshop and National Seminar, 10(1), 965–973.
Wisnantiasri, S. N. (2018). Pengaruh PSAK 72: Pendapatan dari kontrak dengan pelanggan terhadap shareholder value. Widyakala: Journal Of Pembangunan Jaya University, 5(1), 60–65.