Sentiment Analysis on Profit Management

Irman Firmansyah
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Abstract

This study aims to evaluate sentiments related to profit management practices using secondary data obtained from articles that have been published on the Scopus database. A qualitative approach is applied in this research methodology, with the utilization of SentiStrength software to classify sentiments. The results of the analysis show that positive sentiment dominates at 40% towards profit management, followed by neutral sentiment at 37%, and negative sentiment at 23%. Some of the positive aspects include improving economic welfare, investment and development, human resource development, and company competitiveness. On the other hand, negative issues related to profit management include exploitation of employees and natural resources, emphasis on profits without considering sustainability, ethical business practices, and possible social impacts. This research aims to present a comprehensive picture of sentiments towards for-profit management, covering its positive aspects, advantages, potential and benefits, while identifying potential weaknesses and threats associated with negative perceptions of for-profit management practices.
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利润管理情绪分析
本研究旨在利用从 Scopus 数据库中发表的文章中获取的二手数据,评估与利润管理实践相关的情感。本研究采用定性方法,利用 SentiStrength 软件对情感进行分类。分析结果显示,对利润管理的积极情绪占 40%,其次是中性情绪占 37%,消极情绪占 23%。其中一些积极方面包括改善经济福利、投资与发展、人力资源开发和公司竞争力。另一方面,与利润管理相关的负面问题包括对员工和自然资源的剥削、只注重利润而不考虑可持续发展、商业道德行为以及可能的社会影响。本研究旨在全面介绍人们对营利管理的看法,包括其积极方面、优势、潜力和好处,同时找出与营利管理做法负面看法相关的潜在弱点和威胁。
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CiteScore
1.60
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0.00%
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