Kustiani, Nur Aisyah and Arfiansyah, Zef and Kusumawati, Rahayu (2023) Impact of Implementation of PSAK 73 Leases on The Quality of Finanial Information Company Registered in Indonesia. In: Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia.
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Abstract
This study aims to test whether there is a significant change in the company's financial ratios before and after the implementation of PSAK 73 and whether PSAK 73 has value relevance. This study uses a sample of companies that have high rental intensity and are listed on the Indonesian capital marke
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:58 |
| Last Modified: | 17 Apr 2026 01:20 |
| URI: | http://eprints.eai.eu/id/eprint/46237 |
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