Professional Documents
Culture Documents
Daftar Pustaka
Bashi, Elidiana, dan Fatbardha Molla. 2013. “The Future of Leasing Accounting”.
Journal of Applied Economics and Business 1, no. 3 (Oktober): 65-78.
Beattie, Vivien, Keith Edwards dan Alan Goodacre. 1998. “The Impact of
Constructive Operating Lease Capitalisation on Key Accounting Ratios”.
Accounting and Business Research 28: 233-254.
Equipment Leasing & Finance Foundation. 2016. U.S Equipment Finance Market
Study: 2016-2017. Diakses pada 16 Maret 2018.
https://www.leasefoundation.org/wp-
content/uploads/2017/06/2016MKST.pdf.
Ikatan Akuntan Indonesia. 2017. PSAK 73: Sewa. Diakses pada 21 Februari 2018.
http://www.iaiglobal.or.id.
Ikatan Akuntan Indonesia. 2017. Standar Akuntansi Keuangan Efektif per 1 Januari
2017.Jakarta: Salemba Empat.
Imhoff, Eugene A., Robert C. Lipe, dan David W. Wright. 1991. “Operating
Leases: Impact of Constructive Capitalization”. Accounting Horizons 5: 51-
63.
ANALISIS DAMPAK IMPLEMENTASI PSAK 73 TERHADAP LAPORAN POSISI KEUANGAN DAN
RASIO KEUANGAN PT GARUDA
INDONESIA (PERSERO) TBK 60
ULAYYA GEMPUR TIRANI, Zaki Baridwan, Prof., Dr., M.Sc.
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/
Imhoff, Eugene A., Robert C. Lipe, dan David W. Wright. 1997. “Operating
Leases: Income effects of Constructive Capitalization”. Accounting Horizons
11: 12-32.
Isom, Terry A., dan Sudhir P. Amembal. 1982. Handbook of Leasing: Techniques
and Analysis. New York: PPBI a Petrocelli book.
Kieso, Donald E., J.J. Weygandt, dan T.D Warfield. 2014. Intermediate Accounting
IFRS Edition. N.J: John Wiley & Sons, Inc.
Martani, Dwi. 2017. PSAK 30: Sewa. Diakses pada 20 Mei 2018.
https://staff.blog.ui.ac.id/martani/PSAK-30-Sewa-13022017.pptx.
Otoritas Jasa Keuangan. 2016. Statistik Lembaga Pembiayaan 2015. Diakses pada
24 Februari 2018. https://www.ojk.go.id/id/kanal/iknb/data-dan-
statistik/lembaga-pembiayaan/Documents/.
Ozturk, Meryem dan Murat Sercemeli. 2016. “Impact of New Standard “IFRS 16
Leases” on Statement of Financial Position and Key Ratios: A Case Study on
an Airline Company in Turkey”. Business and Economics Research Journal
7: 143-157. Diakses pada 20 Maret 2018. Doi: 10.20409/berj.2016422344.
PricewaterhouseCoopers. 2017. PSAK 73: The Impacts. Diakses pada 20 Mei 2018.
https://www.pwc.com/id/en/publications/assurance/psak-73.pdf.
PT Garuda Indonesia (Persero) Tbk. 2017. Laporan Tahunan 2017. Diakses pada
30 April 2018. https://www.garuda-indonesia.com/files/pdf/investor-
relations/report/2017-v2.pdf.
Ross, S.A.,Westerfield, R.W., Jaffe, R.W., Jordan, B.D. 2008. Modern Financial
Management (8th ed.). New York: McGraw-Hill.
ANALISIS DAMPAK IMPLEMENTASI PSAK 73 TERHADAP LAPORAN POSISI KEUANGAN DAN
RASIO KEUANGAN PT GARUDA
INDONESIA (PERSERO) TBK 61
ULAYYA GEMPUR TIRANI, Zaki Baridwan, Prof., Dr., M.Sc.
Universitas Gadjah Mada, 2018 | Diunduh dari http://etd.repository.ugm.ac.id/
Subramanyam, RK. 2014. Financial Statement Analysis 11th Edition. New York:
McGraw-Hill.
Wong, Karen dan Joshi Mahes. 2015. “The Impact of Lease Capitalisation on
Financial Statements and Key Ratios: Evidence from Australia”. Australasian
Accounting, Business, and Finance Journal. Diakses pada 20 Maret 2018.
doi:10.14453/aabfj.v9i3.3.
Yin, Robert K. 2012. Case Study Research Design and Methods 2nd Edition.
Thousand Oaks: SAGE Publications.