Information Content In Accounting Profit And Economic

Dr. Dra. Ec. Elfreda Aplonia Lau, M.Si

Abstract


Profit achievements has multy-meanings based on the interests of
stakeholders. The company's profit is the goal of a whole series of
activities of the company, seen as the success of the owner, who
entrusts amount of capital for corporate leaders at various levels. The
company's profit was rated by owners as a chance to add an existing
venture capital. Similarly, the company's profit is seen by owners as an
opportunity to raise prive. In addition company's profit can be seen as
the success of the owner in prospering its employees. Investors
understand profit as a guarantee of return of invested funds, or the
opportunity to increase investment in the company and enjoy the
benefits. Profit for investors as an indicator of progress or setbacks
effort. Further, profit seen as the indicator of the progress and success
of the businessfrom manager side. In terms of employees, profit brought
hopes of enjoying an increase in salaries and wages and as the
guaranty for the employee. The government respons to the profit as a
great hope of happiness of overcoming unemployment done by the
companies. Besides the various profit mentioned, people needs the
fulfillment of hygiene and health, water, soil and air.
Profit is defined in two ways, namely economic profits as the maximum
amount that is consumed during the period and at the end of the period
still has the same wealth as at the beginning of the period. Meanwhile,
the accounting profit is operationally defined as the difference between
actual revenues arising from the period and historical costs to equal it.
The information contained in accounting profit is understood as the
engineering accounting, having information on historical cost, standard
setting and making up statements finance, long-termeconomic
feasibility, showing depreciation as cost allocation, unit of measure used
in the form of nominal rupiah and the basic concept use is continuity
bussines. The information in economic profit intended for shareholders,
short-term economic assessment, showing depreciation in economic
value, unit of measure used is the purchasing power, and contains
information that the basic concept used is liquidation or cash value.


Keywords


Profit, Accounting profit, Economic Profit

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DOI: https://doi.org/10.31293/ddk.v34i1.1899

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