The Impact of Operating Lease Capitalization on Financial Statements in Indonesia

Authors

  • Lisa Anggraini Universitas Pembangunan Nasional (UPN) Veteran Jakarta, Indonesia
  • Ayunita Ajengtiyas Saputri Mashuri Universitas Pembangunan Nasional (UPN) Veteran Jakarta, Indonesia
  • Husnah Nur Laela Ermaya Universitas Pembangunan Nasional (UPN) Veteran Jakarta, Indonesia

DOI:

https://doi.org/10.46799/jst.v3i2.514

Keywords:

PSAK 73, Operating Leases, Constructive Capitalization, Financial Statements

Abstract

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization

Downloads

Download data is not yet available.

Downloads

Published

2022-02-23

Issue

Vol. 3 No. 02 (2022): Jurnal Syntax Transformation

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.