Analisis Implementasi PSAK 73 terhadap Laporan Posisi Keuangan dan Kinerja Keuangan PT Unilever Indonesia Tbk Periode 2019–2024

Abstract

The implementation of Statement of Financial Accounting Standards (PSAK) 73 on Leases changes the accounting treatment of lease transactions through the recognition of right-of-use assets and lease liabilities on the statement of financial position. This study aims to analyze the implementation of PSAK 73 and its impact on the financial statements of PT Unilever Indonesia Tbk for the 2019–2024 period. This study uses a descriptive quantitative approach with a case study method, utilizing the annual financial statements of PT Unilever Indonesia Tbk, which are analyzed using descriptive, comparative, financial ratio, and trend analyses. The results indicate that the implementation of PSAK 73 enhances the transparency of the statement of financial position through the recognition of right-of-use assets and lease liabilities. The primary impact is observed in the increase of solvency ratios, specifically the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), whereas changes in Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO) are more heavily influenced by the company's operational conditions. This study concludes that the application of PSAK 73 exerts a significant influence on the structure of the statement of financial position and leverage ratios, but its impact on profitability and activity ratios remains relatively limited.