Account : Jurnal Akuntansi, Keuangan dan Perbankan
Vol. 12 No. 1 (2025): JUNE EDITION

Pengaruh Driver’s Savings Terhadap Net Income PT Blue Bird Tbk Periode 2015-2024 (Mengecualikan Periode COVID-19)

Andra Prabowo , Chaidir (Unknown)
Tarida Geraldine, Keisha (Unknown)
Manurung, Elizabeth Tiur (Unknown)



Article Info

Publish Date
02 Jun 2025

Abstract

This study investigates the impact of driver’s savings on the net income of PT Blue Bird Tbk for the period 2015–2024, excluding the COVID-19 pandemic period. Utilizing a quantitative approach, the study relies on secondary data from the company’s financial reports. Data analysis was conducted using a simple linear regression model after applying natural logarithmic transformation. The results indicate that driver’s savings have no significant influence on the company's net income, as evidenced by a significance value exceeding 5%. This suggests that the relatively small amount of driver’s savings does not substantially contribute to financial performance. Future researchers are encouraged to explore additional variables, such as employee turnover rates, to deepen the understanding of how employee saving programs impact corporate financial outcomes.) Keywords: Driver’s Savings; Net Income

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Journal Info

Abbrev

acc

Publisher

Subject

Economics, Econometrics & Finance

Description

Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan ...