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

Studi pada Perusahaan Real Estate yang Terdaftar di BEI Tahun 2019

Abstract

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%.