Pengaruh PSAK Terhadap Penyajian Pelaporan Keuangan Perusahaan Kontraktor

Carel Angelica Aulia Putri, Wahyu Helmy Dimayanti Sukiswo

Abstract


This study aims to analyze the effect of the implementation of Financial Accounting Standards Statement (PSAK) 23 on the presentation of financial reporting in contractor companies. PSAK 23 is an important guideline in revenue recognition, especially for companies with long-term projects such as contractor companies. The method used in this study is a quantitative approach with data collection techniques through distributing questionnaires to eleven employees involved in the preparation of financial reports at PT Tirta Sarana Mulia Technology. Data processing was carried out using the WarpPLS application with the Structural Equation Modeling (SEM) method. The results of the study indicate that the implementation of PSAK 23 has a significant effect on the quality of presentation of financial reports of contractor companies. Based on the path analysis, a coefficient value of 0.750 was obtained with a T-Statistics value of 34.09 and a significance level below 0.001. The model used in this study also showed a good level of fit with the data analyzed, as indicated by the chi-square, RMSEA, and CFI values that met the standard criteria. The findings of this study confirm that the implementation of PSAK 23 can increase the transparency and accuracy of contractor companies' financial reporting, so that it can increase stakeholder trust. 

Keywords


PSAK 23, Financial Reporting, Contractor Companies

Full Text:

PDF

References


Elisabeth, C. R., Maryana, D., Noor, S. R., Suwarsa, T., Murti, G. T., Maulana, J., Mardiani, R., Indonesia, U. P., Hasmoro, A., Broto, K., Madiun, U. M., & Pendidikan, G. (2024). Analisis Implementasipsak No.1 Pada Laporan Keuangan Pt. Angkasa Pura Ii. 19(1). Https://Doi.Org/Https://Doi.Org/10.58457/Akuntansi.V19i01.3753

Kock, N., & Kock, N. (N.D.). Warppls User Manual : Version 8 . 0. Https://Doi.Org/Https://Scriptwarp.Com/Warppls/Usermanual_V_8_0.Pdf

Kurniawati, E., Leiwakabessy, P., & Saroan, M. (2021). Analisis Pengakuan Pendapatan Atas Jasa Konstruksi Pada Pt . Eva Mahkota Pura Revenue Recognation Analysis Of Construction Company At Pt . Eva Mahkota Pura. Https://Doi.Org/Https://Doi.Org/10.32531/Jakp.V5i1.504

Lastari, C., Wahyuni, A. S., Uzliawati, L., Akuntansi, J., Sultan, U., & Tirtayasa, A. (2024). Pengakuan Dan Pengungkapan Pendapatan Berdasarkan Psak 23: Studi Kasus Pada Pt. Adhi Karya (Perserotbk). Journal Of Economic,Business And Acounting, 7. Https://Doi.Org/Https://Doi.Org/10.31539/Costing.V7i4.9920

Leiwakabessy, P., & Safitri, M. E. (2020). Pt . Meliasari Berdasarkan Pernyataan Standar Akuntansi Keuangan ( Psak ) No . 34 Construction Service Revenue Recognition Analysis In Pt . Meliasari Based On The Statement Of Financial Accounting Standards ( Psak ) No . 34. 34. Https://Doi.Org/Https://Doi.Org/10.32531/Jakp.V4i1.384

Mayusfa, Y., Putri, I., & Azmi, Z. (2023). Evaluasi Pengakuan , Pengukuran , Pengungkapan Terhadap Pendapatan Kontrak Pelanggan Menurut Psak No . 72 Di Pt Guna Bangun Wisata Tahun 2021-2022. 2(1), 128–134. Https://Doi.Org/Https://Ejournal.Uhn.Ac.Id/Index.Php/Jran

Morawska, I. (2021). The Impact Of The Ifrs 15 Implementation On The Revenue - Based Earnings Management In Poland. 43, 387–403. Https://Doi.Org/Https://Orcid.Org/0000-0002-5404-9104

Purwanto, A., Asbari, M., & Santoso, T. I. (2021). Analisis Data Penelitian Sosial Dan Manajemen : Perbandingan Hasil Antara Amos , Smartpls , Warppls , Dan Spss Untuk Jumlah Sampel Medium. 04, 43–53. Https://Doi.Org/Https://Www.Ijosmas.Org

Recognition, R. (2021). Pendapatan Perusahaan Jasa Kontruksi Pada Pt. Jurnal Ilmu Akuntansi, 3. Https://Doi.Org/Https://Doi.Org/10.26618/Inv.V3i1.4976

Wahyu Rifki Rahmat, Sulastri, F. (2022). Penyusunan Laporan Keuangan Berdasarkanstandar Akuntansi Keuangan Sak Emkmdengan Aplikasi Siapik. 4(2), 77–88. Https://Doi.Org/10.59963/Jpema.V4i2.280

Wuryandari, L. (2021). Implementasi Metode Persentase Penyelesaian Untuk Pengakuan Pendapatan Pada Perusahaan Jasa Konstruksi. 1(1). Https://Doi.Org/Https://Doi.Org/10.56910/Gemilang.V1i1.1706

Yulistini, D., Kanika, K. E., & Ramadhan, M. F. (2024). Dampak Penerapan Psak 72 Terhadap Pengakuan Pendapatan Di Sektor Konstruksi : Studi Tinjauan Literatur. 2(4). Https://Doi.Org/Https://Doi.Org/10.54066/Jmbe-Itb.V2i4.2574




DOI: https://doi.org/10.52447/map.v11i1.9576

Refbacks

  • There are currently no refbacks.


Copyrights of

Program Studi Akuntansi

Fakultas Ekonomi Bisnis & Ilmu Sosial

Universitas 17 Agustus 1945 Jakarta

 

ISSN (P) : 2355 - 9993

ISSN (E) : 2527 - 953X