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The Effect of Deffered Tax Burden, Bonus Compensation, and Debt Agreements on Profit Management

In: Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)

Author

Listed:
  • Tabrani

    (Universitas Pancasakti Tegal)

  • Eva Anggra Yunita

    (Universitas Pancasakti Tegal)

  • Adilah P

    (Universitas Pancasakti Tegal)

  • Sari Wiyanti

    (Universitas Pancasakti Tegal)

  • Rita Milenia S

    (Universitas Pancasakti Tegal)

Abstract

This investigation makes use of the variable effects of bonus pay, debt agreements, and deferred tax burden on profit management. These four factors were chosen because there were discrepancies in earlier studies, or what is known as a research gap. The goal of the study is to ascertain the impact of deferred tax burden, bonus remuneration, and debt agreements on the management of profits for manufacturing companies in the food and beverage subsector listed on the IDX in 2018–2021. 30 businesses were utilized as the sample population in this investigation. In order to estimate the value of the dependent variable that is impacted by independent variables, this study used multiple linear regression analysis technique in data processing. (1) Deferred tax burden has a detrimental impact on profit management, according to the research results. (2) Bonus payments have a negative impact on profit management. (3) Debt agreements have a good impact on managing profits.

Suggested Citation

  • Tabrani & Eva Anggra Yunita & Adilah P & Sari Wiyanti & Rita Milenia S, 2023. "The Effect of Deffered Tax Burden, Bonus Compensation, and Debt Agreements on Profit Management," Advances in Economics, Business and Management Research, in: Sanchita Saha & Dien Noviany Rahmatika & Ying Li & Khin Sandar Kyaw & Dewi Indriasih & Arif Zainudin (ed.), Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022), pages 182-190, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-068-8_14
    DOI: 10.2991/978-94-6463-068-8_14
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