Sumardianti, A.T., Enggar Diah Puspa Arum and Muhammad Gowon 2024. Analysis of the Impact of Implementing PSAK 72 on Financial Performance and Price Earning Ratio in Non-Cylical Consumer Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period. Indonesian Journal of Economic & Management Sciences. 1, 6 (Jan. 2024), 823–842. DOI:https://doi.org/10.55927/ijems.v1i6.6819.