KRISTANTO, TANSEN BAVI ADIBRATA (2024) Pengaruh Penerapan PSAK 115 Terhadap Kinerja Keuangan Perusahaan Retail dan Pertambangan yang Terdaftar Di BEI Tahun 2020-2022 dengan Ukuran Perusahaan sebagai Variabel Control. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
One of the ways a company's financial performance is influenced by how the accounting standards are implemented. Changes in accounting standards will certainly affect financial performance. It is believed that financial performance is also influenced by the firm size. This research is quantitative research with the application of PSAK 115 as an exogenous variable, Debt to Asset Ratio, Return on Asset Ratio, and Current Ratio as endogenous variables, and Company Size as a control variable. The aim of this research is to test and analyze the effect of implementing PSAK 115 on financial performance. The research population is companies operating in the retail and mining sectors that are registered on the IDX in 2020-2022. Purposive sampling is used as a sampling method. Research analysis uses the Partial Least Square method with the SmartPLS 4.1 as an application test tool. The research results show that the implementation of PSAK 115 has a positive effect on the debt to asset ratio, has no effect on the return on asset ratio, and has a negative effect on the current ratio. Company size has no influence on the three endogenous variables.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mr TANSEN BAVI ADIBRATA KRISTANTO | ||||||||
| Date Deposited: | 04 Jun 2024 07:42 | ||||||||
| Last Modified: | 04 Jun 2024 07:42 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/23976 |
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