Pengaruh Penerapan PSAK 72 terhadap Price Earning Ratio dengan Ukuran Perusahaan sebagai Variabel Kontrol | Zendy

Listiyowati Listiyowati | Zendy; Dwi Anie Mayasari | Zendy

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Pengaruh Penerapan PSAK 72 terhadap Price Earning Ratio dengan Ukuran Perusahaan sebagai Variabel Kontrol

Author(s) -

Listiyowati Listiyowati,

Dwi Anie Mayasari

Publication year - 2021

Publication title -

jurnal ilmiah aset

Language(s) - English

Resource type - Journals

eISSN - 2685-9629

pISSN - 1693-928X

DOI - 10.37470/1.23.1.175

Subject(s) - nonprobability sampling , business , statistics , mathematics , variables , econometrics , variable (mathematics) , medicine , population , environmental health , mathematical analysis

The application of PSAK 72 related to income in 2019 is very permissible because as a result of testing the effectiveness of financial decisions. This study aims to further examine the effect of PSAK 72 on price earning ratio with firm size as a control variable in Real Estate companies listed on the IDX in 2019. The sampling technique uses purposive sampling so that a sample of 35 companies is obtained. The statistical tool uses multiple linear regression. The results showed that the application of PSAK 72 had a significant positive effect on price earning ratio with a determination coefficient of 27.2%. And for the control variable, company size also had an influence on the price earning ratio by increasing the level of determination coefficient by 40.2%.

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