CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA

Abstrak

<p>Information earnings, a key element in the 􀏔inancial statement, as stated in the Statement of<br />Financial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictive<br />value. Earnings management can be applied in the preparation of 􀏔inancial statements through creative<br />accounting practices, the choice of accounting methods, the classi􀏔ication of accounting systems and<br />the timing of the transaction. Earnings management practices can also done through the election<br />method of inventory accounting, depreciation of 􀏔ixed assets, capitalization of pensions, in􀏔lation, and<br />amortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give good<br />impact for the company itself in the long term. The higher the company implemented corporate social<br />responsibility, the lower the activity of management to manage earnings to its interests. Due to the<br />􀏔inancial statements prepared by the management will be read and analyzed by stakeholders as a basis<br />for decision making, management is required to prepare honest 􀏔inancial statements. Disclosure of<br />corporate social responsibility that is increasingly widespread will improve the image of the company<br />and increase of the pro􀏔its to be earned by the company ultimately.</p>

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