?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+SEBELUM+DAN%0D%0ASESUDAH+PENERAPAN+PSAK+72+PADA+PERUSAHAAN%0D%0AINFRASTRUKTUR+YANG+TERDAFTAR+DI+BEI&rft.creator=Umi+Haniah%2C+1711031032&rft.subject=330+Ekonomi&rft.description=Infrastructure+companies+have+several+sub-sectors+including+energy%2C+toll+roads%2C%0D%0A%0D%0Aports%2C+airports+and+the+same%2C+telecommunications%2C+transportation%2C+and+non-%0D%0Abuilding+construction.+The+companies+on+the+process+or+in+cooperation%0D%0A%0D%0Aagreements+with+customers%2C+it%E2%80%99s+possible+to+modify+contracts+and+contract%0D%0Acombinations.+Therefore%2C+IAI+through+DSAK+releases+new+accounting+standards.%0D%0APSAK+72+regulates+revenue+from+contracts%2C+namely+PSAK+72.+PSAK+72+regulates%0D%0Arevenue+from+contracts+with+customers.+PSAK+72+comes+into+force+on+January+1%2C%0D%0A2020.+This+study+aims+to+analyze+of+financial+performance+before+and+after+the%0D%0Aimplementation+of+PSAK+72.+The+population+in+this+study+are+infrastructure%0D%0Acompanies+listed+on+IDX+for+2019-2020+period+with+a+sample+of+54+company%0D%0Abefore+and+after+implementation+PSAK+72.+Hypothesis+testing+carried+out+is%0D%0Anonparametric+test+with+the+Wilcoxon+signed+rank+test.+The+results+of+this+study%0D%0Aindicate+that+there+are+differences+in+gross+profit+margin+and+total+asset+turnover%0D%0Abefore+and+after+the+application+of+PSAK+72.+In+addition%2C+this+study+shows+that%0D%0Athere+are+no+differences+in+the+current+ratio%2C+debt+to+equity+ratio+and+return+on%0D%0Ainvestment+before+and+after+the+application+of+PSAK+72.%0D%0AKeywords%3A+PSAK+72%2C+Current+Ratio%2C+Debt+to+Equity+Ratio%2C+Gross+Profit+Margin%2C%0D%0AReturn+On+Investment%2C+and+Total+Asset+Turnover.%0D%0A%0D%0APerusahaan+infrastruktur+memiliki+beberapa+sub+sektor+diantaranya+energi%2C+jalan%0D%0Atol%2C+pelabuhan%2C+bandara+dan+sejenisnya%2C+telekomunikasi%2C+transportasi%2C+dan%0D%0Akonstruksi+non+bangunan.+Perusahaan-perusahaan+tersebut+yang+dalam%0D%0Apengerjaannya+atau+dalam+perjanjian+kerjasama+dengan+pelanggan+dimungkinkan%0D%0Aakan+adanya+modifikasi+kontrak+serta+kombinasi+kontrak.+Oleh+karena+itu%2C+IAI%0D%0Amelalui+DSAK+merilis+standar+akuntansi+baru+yang+mengatur+mengenai%0D%0Apendapatan+dari+kontrak+yaitu+PSAK+72.+PSAK+72+mengatur+tentang+pendapatan%0D%0Adari+kontrak+dengan+pelanggan.+PSAK+72+mulai+berlaku+efektif+pada+1+Januari%0D%0A2020.%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+perbandingan+kinerja+keuangan%0D%0Asebelum+dan+sesudah+penerapan+PSAK+72.+Populasi+dalam+penelitian+ini+ialah%0D%0Aperusahaan+insfrastruktur+yang+terdaftar+di+BEI+periode+2019-2020+dengan+sampel%0D%0Asebanyak+54+perusahaan+sebelum+dan+sesudah+penerapan+PSAK+72.+Pengujian%0D%0Ahipotesis+dilakukan+dengan+pengujian+nonparametrik+dengan+alat+wilcoxon+signed%0D%0Arank+test.+Hasil+penelitian+ini+menunjukkan+bahwa+terdapat+perbedaan+pada+gross%0D%0Aprofit+margin+dan+total+asset+turnover+sebelum+dan+sesudah+penerapan+PSAK+72.%0D%0ASelain+itu%2C+penelitian+ini+menunjukkan+bahwa+tidak+terdapat+perbedaan+pada%0D%0Acurrent+ratio%2C+debt+to+equity+ratio+dan+return+on+investment+sebelum+dan+sesudah%0D%0Apenerapan+PSAK+72.%0D%0AKata+kunci+%3A+PSAK+72%2C+Current+Ratio%2C+Debt+to+Equity+Ratio%2C+Gross+Profit%0D%0AMargin%2C+Return+On+Investment%2C+dan+Total+Asset+Turnover.&rft.publisher=Fakultas+Ekonomi+Bisnis&rft.date=2021-11-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62377%2F1%2FABSTRAK%2520-%2520umi%2520haniah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62377%2F2%2FSKRIPSI%2520FULL%2520-%2520umi%2520haniah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62377%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520umi%2520haniah.pdf&rft.identifier=++Umi+Haniah%2C+1711031032++(2021)+ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+72+PADA+PERUSAHAAN+INFRASTRUKTUR+YANG+TERDAFTAR+DI+BEI.++Fakultas+Ekonomi+Bisnis%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62377%2F