A Study of the Impact of PSAK 71 Implementation on Financial Performance and Capital Adequacy Ratio

This study intends to compare bank financial performance in terms of net income before and after applying PSAK 71 CKPN credit, capital, performance. research employs quantitative data the form published statements bank's ratios analyze impact new 71. The results this show that adoption has a favorable effect it can provide useful for report users estimate total, period, future cash flow uncertainty. However, there are some adverse effects, such as rise decrease KPPM (or Capital Adequacy Ratio). will by up 50%, while fall 5%. Because could have an on Bank be more risk managed Bank, is crucial make solid preparations from strategic viewpoint, technical, operational side.