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Menyusun Laporan Keuangan

Author

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  • istiqomah, Bunga sahila hizbul

Abstract

Suatu laporan keuangan pada dasarnya adalah hasil dari proses akuntansi yang dapat digunakan sebagai alat komunikasi antara data keuangan atau aktivitas suatu perusahaan dengan pihak – pihak yang berkepentingan dengan data atau aktivitas perusahaan tersebut. Laporan keuangan sangat perlu untuk mengetahui kondisi keuangan perusahaan (Gunawan, et al., 2015). Laba menjadi indikator umum bagi pihak manajemen dan pihak eksternal untuk menilai kinerja suatu perusahaan. Informasi laba ini dapat mempengaruhi investor, kreditur, dan pihak lainnya dalam membuat keputusan investasi dan ekonomi. Oleh sebab itu, perusahaan berusaha untuk mencapai target laba yang diinginkan agar perusahaan terlihat memiliki kinerja yang baik dan dapat menarik minat pihak eksternal. Laba juga dapat digunakan untuk mengukur kinerja manajemen perusahaan dalam suatu periode tertentu serta mempertanggung jawabkan sumber daya yang dikelola yang telah dipercayakan kepada manajemen/manajer. Namun manajer sering melakukan manipulasi data untuk memperoleh keuntungan pribadi. Tindakan tersebut biasa dikenal dengan istilah manajemen laba (Earning management).

Suggested Citation

  • istiqomah, Bunga sahila hizbul, 2021. "Menyusun Laporan Keuangan," OSF Preprints t7bev_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:t7bev_v1
    DOI: 10.31219/osf.io/t7bev_v1
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