PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial Instruments. With the existence of PSAK 71, banks are required to make larger CKPN compared to those that initially used PSAK 55. The CKPN will affect financial performance such as BOPO, CAR, NPL, ROE, ROA. The purpose of this study was to conduct a comparative test of financial performance before and after the implementation of PSAK 71. This research is a quantitative study with non-probability sampling technique. The object of research is public companies in the banking sub-sector listed on the Indonesia Stock Exchange that have been listed from 2017 to 2022. The results showed that only CAR and ROE experienced changes, while BOPO, NPL and ROA did not experience changes after the implementation of PSAK 71.