The Effect of Application of Revenue Recognition Based on Psak 72 on The Financial Performance of Infrastructure Companies Listed on The Idx in 2019 and 2020

Rahman Wijaya Willyarto; Josua Panatap Soehaditama

doi:10.55927/fjmr.v2i4.3882

Authors

Rahman Wijaya Willyarto Institut Keuangan Perbankan dan Informatika Asia Perbanas
Josua Panatap Soehaditama Institut Keuangan Perbankan dan Informatika Asia Perbanas

DOI:

https://doi.org/10.55927/fjmr.v2i4.3882

Keywords:

Revenue Recognition, Financial Ratios, PSAK 72

Abstract

The purpose of this study is to analyze the impact of implementing revenue recognition under PSAK No. 72 on the financial performance of Indonesian infrastructure sector companies listed on the IDX in 2019 and 2020. The data used in this study was obtained from processing company financial reporting data downloaded from the site www.idx. Variables used to indicate the financial performance of a .co.id. company includes Liquidity ratio, TATO, FATO, ROA, ROE, debt ratio, and price/earnings ratio. The analytical technique used in this study is hypothesis testing using linear regression and independent sample t-tests.

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