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

(Empirical Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the IDX in 2018–2021)

DOI

10.2991/978-94-6463-068-8_14How to use a DOI?

Keywords

Deffered Tax Burden; Bonus Compensation; Debt Agreements; Profit Management

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Tabrani
AU  - Eva Anggra Yunita
AU  - Adilah P
AU  - Sari Wiyanti
AU  - Rita Milenia S
PY  - 2022
DA  - 2022/12/16
TI  - The Effect of Deffered Tax Burden, Bonus Compensation, and Debt Agreements on Profit Management
BT  - Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
PB  - Atlantis Press
SP  - 182
EP  - 190
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-068-8_14
DO  - 10.2991/978-94-6463-068-8_14
ID  - 2022
ER  -