ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PADA PT PERUSAHAAN LISTRIK NEGARA (Persero)

Abstract

ABSTRACT This study aims to determine how the impact of the application of PSAK 72 on the financial performance of PT. PLN (Persero). This research was conducted at PLN (Persero) because it was considered as one of the companies that was significantly affected by the enactment of PSAK 72. This research analysis uses descriptive quantitative methods, with primary data and quantitative research documents on PT. PLN (Persero) in 2020 financial statements downloaded from the official PT. PLN (Persero) website. The study was calculated using financial ratios including: current ratio, total asset turnover, debt ratio, return on equity, and price per earning and tested using industry standards. The results showed that the situation was not good when the application of PSAK 72 was applied to PT. PLN (Persero). seen from the calculation results that current ratio, total asset turnover, debt ratin and return on equity of PT. PLN (Persero) financial performance in 2020 is considered not good and only price per earning is considered good if tested using industry standards by kasmir (2017).

Keywords: PSAK 72, Financial Performance, Industry Standard