Impact of The Implementation of PSAK 72 and Psak 73 on Financial Performance: Study Literature Review

Adellya Putri Rezanti; Ela Tri Arisma; Indah Dwi Astuti; Gita Nur Walida; Ardyan Firdausi Mustoffa

doi:10.38204/jrak.v9i1.1139

Adellya Putri Rezanti Universitas Muhammadiyah Ponorogo
Ela Tri Arisma University of Muhammadiyah Ponorogo
Indah Dwi Astuti University of Muhammadiyah Ponorogo
Gita Nur Walida University of Muhammadiyah Ponorogo
Ardyan Firdausi Mustoffa University of Muhammadiyah Ponorogo

DOI: https://doi.org/10.38204/jrak.v9i1.1139

Keywords: PSAK 72, PSAK 73, Income, Lease, Financial Performance

Abstract

This study was conducted with the aim of analyzing the impact of the implementation of PSAK 72 and PSAK 73 on financial performance. This study uses the literature review method from search results related to the application of PSAK 72 and PSAK 73 to financial performance. The research data is in the form of secondary data obtained from electronic databases such as Publish or Perish 7 and using manual searches via Google Scholar. The population in this study were 21 articles with a sample of 12 articles taken by purposive sampling technique. Based on the results of the research, it shows that there is an impact of the implementation of PSAK 72 and PSAK 73 on the company's financial performance.

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