FUNGSI MANAJEMEN DALAM PENYAJIAN LAPORAN KEUANGAN
FUNGSI MANAJEMEN DALAM PENYAJIAN LAPORAN KEUANGAN
Abstract
Pelaporan keuangan adalah struktur dan proses yang menggambarkan bagaimana informasi keuangan disediakan dan dilaporkan untuk mencapai tujuan pelaporan keuangan yang pada gilirannya akan membantu pencapaian tujuan ekonomik dan sosial negara. Secara umum perekayasaan pelaporan keuangan adalah proses terencana dan sistematis yang melibatkan pemikiran, penalaran, dan pertimbangan, (exercise of judgment) untuk memilih dan menentukan teori, pengetahuan yang tersedia (available knowledge), konsep, metode, teknik, serta pendekatan untuk mengahasilkan suatu produk (konkret atau konseptual).
Perekayasaan Pelaporan Keuangan ini mengikuti proses yang sama baik pada tingkat makro (nasional) maupun pada tingkat mikro (perusahaan). Hasil perekayasaan dalam hal ini dapat berupa seperangkat prinsip umum, (a set of broad principles), seperangkat doktrin, (a body of doctrin ), atau suatu struktur/ rerangka konsep-konsep yang terpadu (a structure or scheme of interrelated ideas). Salah satu hal penting di dalam definisi akuntansi adalah informasi keuangan. Sederatan angka dalam akuntansi belum tentu merupakan sebuah informasi jika angka-angka tersebut tidak mempunyai makna atau nilai bagi pembacanya. Nilai dari informasi adalah kemampuan informasi untuk meningkatkan pengetahuan dan keyakinan pemakai dalam pengambilan keputusan
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