Kacaribu, Fiyona Novelia (2026) Uji Komparatif Kualitas Laba dan Rasio DER Sebelum dan Sesudah Penerapan Psak 116 Pada Perusahaan Subsektor Jasa Transportasi Yang Terdaftar di BEI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine whether there are differences in earnings quality and the Debt-to-Equity Ratio (DER) among companies in the transportation services sub-sector listed on the Indonesia Stock Exchange by comparing conditions before and after the implementation of the standard. A quantitative comparative approach was employed, utilizing secondary data from the financial statements of the relevant companies. The sample was selected using a purposive sampling technique, resulting in 12 companies and a total of 72 observations. The study period was divided into two intervals: the pre-implementation period (2018–2019) and the post-implementation period (2020–2023). Earnings quality was measured using discretionary accruals based on the Modified Jones Model, while the DER was calculated as the ratio of total liabilities to total equity. Data analysis involved descriptive statistics, normality testing, and a paired difference test. The analysis revealed shifts in both earnings quality and DER values following the implementation of PSAK 116; however, these shifts were not statistically significant when compared to the pre-implementation period. These findings indicate that the implementation of PSAK 116 has not yet resulted in significant changes to earnings quality or DER for companies in the transportation services sub-sector during the study period
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Fiyona Novelia Kacaribu | ||||||||
| Date Deposited: | 13 Jul 2026 07:00 | ||||||||
| Last Modified: | 13 Jul 2026 07:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55252 |
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