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, [S. l.], v. 2, n. 02, p. 196–203, 2024. DOI: 10.58812/wsaf.v2i02.1008. Disponível em: https://wsj.westsciences.com/index.php/wsaf/article/view/1008. Acesso em: 15 apr. 2025.