Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Septiandi, Dian Ayu
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH FAKTOR INTERNAL TERHADAP MANAJEMEN LABA : Studi Empiris Pada Perusahaan Transportasi dan Logistik di BEI Septiandi, Dian Ayu; Aminah, Aminah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.873

Abstract

This study aims to analyze the influence of internal factors (Tenur CEO, independent board of commissioners and earning power) on profit management practices. The object of this research is transportation and logistics companies listed on the Indonesia Stock Exchange during the 2021-2023 period. A total of 66 samples were selected using the purposive sampling technique, which is a method of selecting samples based on certain criteria. This study adopts a quantitative approach with data analysis conducted using the 2018 version of SPSS software. The results of the study show that the CEO of Tenur has no influence on profit management. In contrast, the independent board of commissioners had a significant negative influence on profit management, and earning power was found to have a positive and significant effect on profit management.
Co-Authors Aminah Aminah