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Fitriyani, F. and Nugrahanti , T.P. 2024. Analysis of the Impact of the Implementation of PSAK 73 on Leases on Financial Performance in Transportation & Logistics sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 with DER as a Moderating Variable. West Science Accounting and Finance. 2, 02 (Jul. 2024), 196–203. DOI:https://doi.org/10.58812/wsaf.v2i02.1008.