PENCADANGAN PIUTANG PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA: DAMPAK PENERAPAN PSAK 71

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies Indonesia. includes value reserves for accounts, preparation company, and impact company capital. research uses qualitative methods with content analysis. research's data secondary form information financial statements listed The sample selection was carried out criteria, namely Indonesia Stock Exchange based ownership total assets 2019. number samples used this six companies. concludes that not all disclose allowance using new accounting standards, (2017). Besides, are generally ready implement Furthermore, impacts decrease capital each company.