THE COMPARISON OF COMPANY'S FINANCIAL PERFORMANCE BASED ON SFAS 30 AND SFAS 73 CONCERNING RENT IN TRANSPORTATION SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2019-2020)

Muhammad Habibie

Authors

Muhammad Habibie Universitas Medan Area

Keywords:

PSAK 30, PSAK 73, Company Financial Performance (Debt to Assets Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity)

Abstract

This study aims to determine the comparison of the company's financial performance based on PSAK 30 and PSAK 73 regarding leasing. This study uses a comparative descriptive method with a quantitative approach. The population in this study were 46 companies using the purposive sampling method, 42 company samples were obtained so that there were 84 observations. The object of this research is the transportation sector companies listed on the Indonesia Stock Exchange in the 2019-2020 research period. The method of data analysis in this study is ratio analysis, descriptive statistical analysis, regression analysis which includes the normality test, Wilcoxon signed ranking test and hypothesis testing. The results of the study used the ratio analysis test,

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