Pembentukan Model Pengakuan Sewa Yang Ideal Berdasarkan PSAK 73 Untuk Meningkatkan Kinerja Keuangan Perusahaan Jasa Transportasi di Indonesia

The purpose of this study is to obtain information related the formation an ideal rental recognition model based on PSAK 73 improve financial performance transportation service companies in Indonesia. This research a qualitative using content analysis approach. approach uses secondary data and from statements Indonesia that present periodic reports Stock Exchange 2018, 2019, 2020 third quarter 2021. Based availability data, sample 3 company with largest number shares outstanding Indonesian stock exchange sourced www.idx.co.id has implemented before after January 1, 2020. results indicate establishment for been applied ideally implied company's statement position. However, implementation not overall able due reclassification accounts into Right Use Assets Lease Liability which could potentially increase total liabilities. shows need make policies reduce risks application 73, especially