DETROIT — After issuing 60 recalls and accumulating $3.8 billion in costs for vehicle repairs and compensation for accident victims, General Motors is desperately trying to move past the worst safety crisis in its history.

The automaker said Thursday that its second-quarter earnings fell about 85 percent, mostly because of the financial fallout from its long-delayed recall of defective small cars, which started in February.

The drop was caused, in part, by a $400 million charge taken to compensate those affected by faulty ignitions that can cut engine power and disable air bags.

It was the first time GM had put a dollar amount on the expected cost of the victims fund, though it said that amount could grow.

But although the company has sought to contain much of the financial exposure from its safety problems to the first six months of the year, it still faces significant potential liabilities.

GM’s chief executive, Mary Barra, said Thursday that the automaker had “demonstrated resiliency” in the aftermath of its admission that it neglected for years to fix a deadly defect in 2.6 million Chevrolet Cobalts, Saturn Ions and other small cars.

The company’s reputation has taken a beating as GM has recalled nearly 30 million vehicles.

But Barra insisted that GM had addressed its mistakes by overhauling its vast engineering department, improving safety procedures and dismissing 15 employees for their role in failing to correct a fatal safety flaw the company first learned about in 2001.

“We are taking responsibility for what happened,” Barra said in a conference call with analysts.

The company said its $400 million charge for compensating victims, which is being administered by lawyer Kenneth Feinberg, was an estimate based on lawsuits, warranty information and other data. But the company said that figure could rise by about $200 million as Feinberg begins receiving and processing claims on Aug. 1.