STUDI KOMPARATIF ATAS SEWA, LEVERAGE DAN IMBAL SAHAM SEBELUM DAN SESUDAH PENERAPAN PSAK 30 ( REVISI 2007 ) TENTANG SEWA

Abstract

International Financial Reporting Standards (IFRS) is an accounting standards reform demands for transparency in all areas. Revised PSAK 30, which adopted IAS No. 17 "Accounting for Leases", IFRS. The difference between the lease classification criteria of PSAK 30 (Revised 2007) on Leases and PSAK 30 on Leases requires the company to review the lease transaction has been done. This study aims to determine the effect of PSAK 30 lease obligation on the company balance sheet, knowing the level of total debt ratio and total debt to equity ratio before and after the revision of PSAK 30, and to know the market reaction to stock returns before and after the revision of PSAK 30. The results of this study show that revision of PSAK 30 turned out to influence the finance lease obligation, total debt ratioandtotal debt to equity ratio, the market reaction to stock returns.