?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+SEBELUM+DAN+%0D%0ASESUDAH+IMPLEMENTASI+PSAK+73+ADOPSI+IFRS+16+PADA+%0D%0APERUSAHAAN+PENERBANGAN+DI+BURSA+EFEK+INDONESIA+(BEI)&rft.creator=Zulmia+Oktaviani%2C+1741031013&rft.subject=332+Ekonomi+keuangan&rft.description=ABSTRACT%0D%0ACOMPARATIVE+ANALYSIS+OF+FINANCIAL+PERFORMANCE+BEFORE+%0D%0AAND+AFTER+IMPLEMENTATION+OF+PSAK+73+ADOPTION+OF+IFRS+16+IN+%0D%0AFLIGHT+COMPANIES+IN+INDONESIA+STOCK+EXCHANGE+(IDX)%0D%0ABy%0D%0AZULMIA+OKTAVIANI%0D%0AThe++purpose++of++this++study++was++to++determine++and++analyze++differences++in++financial+%0D%0Aperformance+before+and+after+the+implementation+of+PSAK+73+adoption+of+IFRS+16.+%0D%0AThe++population++of++this++study++used++airline++companies++listed++on++the++Indonesia++Stock+%0D%0AExchange++(IDX)++with++sampling++based++on++the++criteria++of++3++companies++which++are+%0D%0Asecondary+data+in+the+form+of+financial+statements+in+quarters+1+%E2%80%93+3+of+2019+and+2020.+%0D%0AThe++analytical++methods++used++are++comparative++analysis%2C++ratio++analysis%2C++and+%0D%0Acomparative+qualitative+analysis.+The+results++of+this+study+indicate+that+based+on+the+%0D%0Aliquidity++ratio%2C++solvency++ratio%2C++activity++ratio%2C++and++profitability++ratio%2C++the++company's+%0D%0Afinancial+performance+is+in+poor+condition%2C+while+based+on+the+profitability+ratio%2C+the+%0D%0Acompany's+financial+performance+is+not+in+good+condition.%0D%0AKeywords+%3A+PSAK+73%2C+Financial+Performance%0D%0AABSTRAK%0D%0AANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+SEBELUM+DAN+%0D%0ASESUDAH+IMPLEMENTASI+PSAK+73+ADOPSI+IFRS+16+PADA+%0D%0APERUSAHAAN+PENERBANGAN+DI+BURSA+EFEK+INDONESIA+(BEI)%0D%0AOleh%0D%0AZULMIA+OKTAVIANI%0D%0ATujuan++penelitian++ini++adalah++untuk++mengetahui++dan++menganalisis++perbedaan++kinerja+%0D%0Akeuangaan++sebelum++dan++sesudah++implementasi++PSAK++73++adopsi++IFRS++16.++Populasi+%0D%0Apenelitian++ini++menggunakan++perusahaan++penerbangan++yang++terdaftar++di++Bursa++Efek+%0D%0AIndonesia+(BEI)+dengan+pengambilan+sampel+berdasarkan+kriteria+yaitu+berjumlah+3+%0D%0Aperusahaan+yang+merupakan+data+sekunder+berupa+laporan+keuangan+pada+triwulan+1+%0D%0A%E2%80%93++3++tahun++2019++dan++2020.++Metode++analisis++yang++digunakan++adalah++analisis+%0D%0Aperbandingan%2C++analisis++rasio%2C++dan++analisis++kualitatif++komparatif.++Hasil++penelitian++ini+%0D%0Amenunjukkan++bahwa++berdasarkan++rasio++likuiditas%2C++rasio++solvabilitas%2C++rasio++aktivitas%2C+%0D%0Adan+rasio+profitabilitas+kinerja+keuangan+perusahaan+dalam+kondisi+tidak+baik.%0D%0AKata+kunci+%3A+PSAK+73%2C+kinerja+keuangan++&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61389%2F1%2F1.%2520ABSTRAK-ZULMIA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61389%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520ZULMIA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F61389%2F3%2F3.%2520SKRIPSI%2520TANPA%2520ZULMIA.pdf&rft.identifier=++Zulmia+Oktaviani%2C+1741031013++(2021)+ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+SEBELUM+DAN+SESUDAH+IMPLEMENTASI+PSAK+73+ADOPSI+IFRS+16+PADA+PERUSAHAAN+PENERBANGAN+DI+BURSA+EFEK+INDONESIA+(BEI).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F61389%2F