Fitriyani, Fitriyani, and Trinandari Prasetyo Nugrahanti. 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):196-203. https://doi.org/10.58812/wsaf.v2i02.1008.