?url_ver=Z39.88-2004&rft_id=1911031001&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+PERLAKUAN+SEWA+TERHADAP+KEBIJAKAN%0D%0AHUTANG+DAN+PREDIKSI+KEBANGKRUTAN+PASCA+PENERAPAN+PSAK+73%0D%0A(Studi+Pada+Perusahaan+Maskapai+Penerbangan+Terdaftar+di+Bursa+Efek%0D%0AIndonesia)&rft.creator=TIYARA+%2C+SAGHIRA+&rft.subject=001+Ilmu+pengetahuan&rft.subject=330+Ekonomi&rft.subject=335+Sistem+ekonomi+sosialis&rft.description=%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+apakah+terdapat+perbedaan+pada+financial%0D%0Aperformance+seperti+Return+On+Assets+(ROA)%2C+Current+Ratio+(CR)%2C+dan+Pertumbuhan%0D%0AAset+(Growth)+sebelum+dan+setelah+penerapan+PSAK+73%2C+menganalisis+dampak%0D%0Aperubahan+perlakuan+sewa+pada+financial+performance+terhadap+kebijakan+hutang+dan%0D%0Apotensi+kebangkrutan+pasca+penerapan+PSAK+73+selama+4+tahun+dalam+periode+2018%0D%0Ahingga+2021.+Dalam+PSAK+73%2C+penyewa+harus+mengklasifikasikan+sewa+operasi%0D%0Amenjadi+sewa+pembiayaan+sebagai+pencatatan+akuntansi+tunggal+antara+penyewa+dan%0D%0Apesewa.+Kebijakan+ini+berdampak+terhadap+laporan+keuangan+perusahaan+seperti%0D%0Apeningkatan+liabilitas+dan+aset+yang+signifikan+serta+penurunan+nilai+ekuitas+yang%0D%0Amencapai+nilai+negatif%2C+yang+dalam+jangka+panjang+dapat+membuat+perusahaan%0D%0Aberpotensi+mengalami+kebangkrutan.+Sampel+dalam+penelitian+ini+adalah+empat%0D%0Aperusahaan+maskapai+penerbangan+terdaftar+di+Bursa+Efek+Indonesia.+Penelitian+ini%0D%0Amenggunakan+uji+beda%2C+regresi%2C+dan+analisis+kebangkrutan.+Hasil+penelitian%0D%0Amenunjukkan+terdapat+perbedaan+ROA%2C+CR%2C+dan+Growth+sebelum+dan+setelah%0D%0Apenerapan+PSAK+73%2C+financial+performance+tidak+berpengaruh+signifikan+terhadap%0D%0Akebijakan+hutang%2C+dan+terdapat+potensi+kebangkrutan+pada+perusahaan+maskapai%0D%0Apenerbangan+pasca+penerapan+PSAK.+73.%0D%0AKata+kunci%3A+PSAK+73%2C+Sewa%2C+Kebijakan+Hutang%2C+Kebangkrutan%0D%0A%0D%0AThis+research+aims+to+find+out+whether+there+are+differences+in+the+value+of+financial%0D%0Aperformance+such+as+Return+On+Assets+(ROA)%2C+Current+Ratio+(CR)%2C+and+Assets+Growth%0D%0Abefore+and+after+the+implementation+of+PSAK+73+and+to+analyze+the+impact+of+changes%0D%0Ain+lease+acknowledgement+towards+debt+policy+and+bankruptcy+after+the%0D%0Aimplementation+of+PSAK+73+for+4+years+within+a+period+of+2018+to+2021.+In+PSAK+73%2C%0D%0Athe+lessee+must+classify+operating+lease+under+capital+lease+to+act+as+a+single+accounting%0D%0Arecord+between+the+lessee+and+lessor.+This+policy+produces+several+impacts+towards%0D%0Acompany+financial+reports+such+as+significantly+increased+liabilities+and+assets+and%0D%0Arapidly+decreasing+company+equity+value%2C+even+reaching+negative+conditions%2C+which+in%0D%0Athe+long+term+will+make+the+company+prone+to+bankruptcy.+The+samples+in+this+research%0D%0Aare+four+airline+companies+that+are+registered+on+the+Indonesia+Stock+Exchange.+This%0D%0Aresearch+uses+difference+test%2C+regression%2C+and+bankruptcy+analysis.+The+results+of+this%0D%0Aresearch+show+that+there+were+differences+in+the+ROA%2C+CR%2C+and+Growth+before+and%0D%0Aafter+implementation+of+PSAK+73%2C+the+financial+performance+has+no+significant+effect%0D%0Aon+debt+policy%2C+and+there+is+a+potential+for+bankruptcy+in+airline+companies+after%0D%0Aimplementation+of+PSAK+73.%0D%0AKeywords%3A+PSAK+73%2C+Lease%2C+Debt+Policy%2C+Bankruptcy&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-05-10&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71494%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71494%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71494%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++TIYARA+%2C+SAGHIRA+++(2023)+ANALISIS+PENGARUH+PERLAKUAN+SEWA+TERHADAP+KEBIJAKAN+HUTANG+DAN+PREDIKSI+KEBANGKRUTAN+PASCA+PENERAPAN+PSAK+73+(Studi+Pada+Perusahaan+Maskapai+Penerbangan+Terdaftar+di+Bursa+Efek+Indonesia).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F71494%2F