Casnila , I. (2020). Analisis Dampak Kinerja Keuangan Sebelum Dan Sesudah Penerapan PSAK 72 Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia (Bei). Jurnal Riset Akuntansi dan Perbankan, 14(1), 220 - 240. Retrieved fro http://ojs.ekuitas.ac.id/index.php/jrap/article/view/274 
Kloko, D. M., & Bayunitri, B. I. (2020). Comparison Analysis Of Financial Performance Telecommunication Service Which Has And Has Not Applied PSAK 73. International Journal of Financial, Accounting, and Management (IJFAM), 2(2), 145-157. Retrieved from https://www.neliti.com/publications/330122/comparison-analysis-of-financial-performance-telecommunication-service-which-has 
Martani, Dwi (2018). Akuntansi Keuangan Menenggah Berbasis PSAK (2nd ed ). Salemba Empat. 
Mashuri, A. A., & Ermaya, H. N. (2021). Penerapan Standar Akuntansi PSAK 73 Leases Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek. Jurnal MONEX, 10(1), 26-43. Retrieved from https://ejournal.poltektegal.ac.id/index.php/monex/article/download/2177/1330 
Muljono, A. T., & Purnamasari, V. (2021). The Impact Of PSAK 72 On Company’s Financial Performance : An Evidence From Real Estate And Telecommunications Companies In Indonesia. International Journal of Business and Economy, 3(4), 166-179. Retrieved from https://myjms.mohe.gov.my/index.php/ijbec/article/view/16415 
Mustiko, A. A., & Putra, Y. H. (2022). Dampak Pengakuan Pendapatan (PSAK 72) Pada Kinerja Keuangan Perusahaan Real Estate. JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan, 6, 30-48. Retrieved from https://journal.iainlhokseumawe.ac.id/index.php/jeskape/article/download/308/163/824 
Mutiha, A. (2022). Analisis Dampak Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan: Studi Kasus Pada Dua Perusahaan Properti Di Indonesia. Jurnal Vokasi Indonesia, 10(!), 1-12. Retrieved from http://www.jvi.ui.ac.id/index.php/jvi/article/view/281/0 
Nomorissa, T. A., & Lindrawati. (2021). Penerapan PSAK 73 Terhadap Kinerja Keuangan Pada Perusahaan Jasa Di Bursa Efek Indonesia. JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta, 7(2), 116-129. Retrieved from https://ejurnal.mercubuana-yogya.ac.id/index.php/akuntansi/article/download/1757/946 
Prajanto, A. (2020). Implementasi PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia. JURNAL AKUTANSI, KEUANGAN DAN AUDITING, 1(2), 01 – 08. Retrieved from http://publikasi.dinus.ac.id/index.php/jaka/article/view/4277 
Rahayu, D. (2022). Analisis Dampak Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Telekonumikasi Di Masa Pandemi Covid-19. Greenomika, 2(2), 142-158. Retrieved from https://journal.unusida.ac.id/index.php/gnk/article/view/338 
Rahayu, D., Rahmawati, I. D., & Hanif, A. (2022). Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Perusahaan Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia. Procedia Of Social Sciences and Humanities Proceedings of the 1st SENARA, 939-948. Retrieved from https://pssh.umsida.ac.id/index.php/pssh/article/view/283 
Rahayu, D., Rahmawati, I. D., & Rini, D. D. (2021). The Impact Of PSAK 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange). Sentralisasi Universitas Muhammadiyah Sorong, 12-22. Retrieved from https://ejournal.um-sorong.ac.id/index.php/sentralisasi/article/view/1157 
Susiani, R., Nikodemus, Ramdhani, R. F., H, J. C., Ramaputra, R. T., & Adji, B. P. (2020). Implementation Of PSAK 73 Leases and Its Impact on Company’s Financial Performance. REVIEW OF INTERNATIONAL GEOGRAPHICAL EDUCATION, 11(3), 1564-1570. Retrieved from https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=21460353&AN=153016103&h=AZXQKRwLMg9mztyNK7OVxOLygUmkbUxrAhm7Cv%2F23qrR3rg85usfqBsWzqesIo0zIjm7NdqAM%2F2BaBUe7H9ITQ%3D%3D&crl=f