Artikel

Corporate social responsibility dalam meminimalkan praktik manajemen laba

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Penilaian

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Information earnings, a key element in the inancial statement, as stated in the Statement of
Financial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictive
value. Earnings management can be applied in the preparation of inancial statements through creative
accounting practices, the choice of accounting methods, the classiication of accounting systems and
the timing of the transaction. Earnings management practices can also done through the election
method of inventory accounting, depreciation of ixed assets, capitalization of pensions, inlation, and
amortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give good
impact for the company itself in the long term. The higher the company implemented corporate social
responsibility, the lower the activity of management to manage earnings to its interests. Due to the

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Ketersediaan

Ima 20180059

J 297.273 Ima

Perpustakaan A. Yani

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

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No. Panggil

J 297.273 Ima

Penerbit

Batusangkar Sumatra Utara : IAIN Batusangkar., 2017

Deskripsi Fisik

ii ,10 hlm, 24 cm

Bahasa

Indonesia

ISBN/ISSN

25990985

Klasifikasi

297.273

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Imara, Vol 1,No 1, Desember 2017

Subjek

Corporate Social Responsibility - minimize,
Earnings management

Info Detail Spesifik

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Pernyataan Tanggungjawab

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