Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Impact of Implementation of PSAK 73 Leases on The Quality of Finanial Information Company Registered in Indonesia

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  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342203,
        author={Nur Aisyah  Kustiani and Zef  Arfiansyah and Rahayu  Kusumawati},
        title={Impact of Implementation of PSAK 73 Leases on The Quality of Finanial Information Company Registered in Indonesia},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={ohlson model psak 73 value relevance paired sample t test},
        doi={10.4108/eai.10-10-2023.2342203}
    }
    
  • Nur Aisyah Kustiani
    Zef Arfiansyah
    Rahayu Kusumawati
    Year: 2023
    Impact of Implementation of PSAK 73 Leases on The Quality of Finanial Information Company Registered in Indonesia
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342203
Nur Aisyah Kustiani1,*, Zef Arfiansyah1, Rahayu Kusumawati1
  • 1: Polytechnic of State Finance STAN
*Contact email: nur.aisyah@pknstan.ac.id

Abstract

This study aims to test whether there is a significant change in the company's financial ratios before and after the implementation of PSAK 73 and whether PSAK 73 has value relevance. This study uses a sample of companies that have high rental intensity and are listed on the Indonesian capital market. Data was analyzed using a paired sample difference test was performed, but because the data was not normally distributed, a mean difference test was performed using the Wilcoxon Sign Ranked Test. Testing the value relevance of PSAK 73 is carried out using the Ohlson model. The study concluded that all ratios used in this study, namely the current ratio, debt ratio, debt to equity ratio, asset turnover, interest ratio, and depreciation ratio, proved to have significant changes. The relevance of the value of applying PSAK 73 cannot be proven by testing the samples used in this study.