Data Regression Method Research Articles

Broad Learning System Based on Fractional Feature Optimization.

Broad learning system (BLS) have demonstrated excellent performance in terms of both speed and accuracy in tasks such as image classification. In BLS, the feature nodes predominantly utilize linear features, and sparse representation is mainly employed in the feature optimization component. The robustness of these features to different data needs to be improved. Although there are many improved algorithms for BLS in feature optimization, there is no improvement based on fractional calculus at present. This article proposes BLS-FC, a novel data classification and regression method that can seamlessly combine BLS and fractional calculation. Fractional calculus describes the properties of data between integer orders and has memory properties. Fractional Fourier transform (Frft) also has time domain and frequency domain information. First, Frft is added to the broad learning feature node extraction to enrich the node features, which is called BLS-Frft. Second, fractional calculus is integrated into the BLS-Frft sparse representation feature optimization, and the feature representation capability is enhanced by fractional differential memory. This part is called BLS-FS. Finally, in order to solve the problem of unstable features of random fractional order subspaces, a fractional order multiscale feature interaction based on BLS-Frft is proposed, which is called BLS-MF. Experimental results across various classification and regression datasets demonstrate the superior performance of the proposed method.

ANALISIS PENGARUH INFLASI, PDB, DAN KONSUMSI LISTRIK TERHADAP TINGKAT PENGANGGURAN: STUDI KASUS INDONESIA, FILIPINA, DAN THAILAND

This study aims to examine the impact of inflation, GDP, and electricity consumption on unemployment rates in Indonesia, the Philippines, and Thailand during the period 2005 to 2022. Using panel data regression methods via Stata software, the findings reveal that inflation has a significant positive effect on unemployment at a 90% confidence level, while GDP and electricity consumption have significant negative effects on unemployment. The F-test indicates that the independent variables collectively contribute significantly to the model. The primary contribution of this research lies in providing deeper insights into the relationship between macroeconomic factors and unemployment in Southeast Asia, which can serve as a basis for policymakers in formulating more effective unemployment reduction strategies in Indonesia, the Philippines, and Thailand. These findings also enrich the literature on the impact of economic policies on labor markets in developing countries within the region

PENGARUH KECURANGAN LAPORAN KEUANGAN, KINERJA KEUANGAN DAN SUSTAINABILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN

This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.

Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets

This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and crisis variables do not affect tax aggressiveness. These findings contribute to the understanding of factors that influence the tax strategies of transportation companies in Indonesia, particularly highlighting the importance of capital structure and firm size in the context of tax aggressiveness.

The influence of foreign debt, foreign direct investment, exports, and labor on economic growth in ASEAN member countries

This study aims to analyze the impact of foreign debt, foreign direct investment (FDI), exports, and labor on economic growth measured by gross domestic product (GDP) in five ASEAN member countries, including Indonesia, Malaysia, Thailand, Vietnam, and the Philippines. This quantitative research uses panel data regression methods, combining time series and cross-sectional data from 2008 to 2018. The data were analyzed using the Common Effect Model (CEM) method. The results show that simultaneously, foreign debt, foreign direct investment, exports, and labor have a significant effect on economic growth. The analysis reveals that foreign debt and FDI have positive and significant impacts, exports have a significantly negative impact, and labor has a statistically insignificant impact on economic growth. The findings suggest that effective management of foreign debt, promotion of FDI, and investment in exports and labor development are key to sustaining economic growth in the ASEAN region. This study provides insights for policymakers to balance foreign debt with productive investments and to attract FDI to sectors that enhance export potential and labor productivity. It further provides references for ASEAN countries in managing debt, attracting investment, optimizing exports, and improving the quality of the workforce to achieve sustainable and inclusive economic growth.

The Effect of Liquidity, Operational Efficiency, and Profitability on Dividend Policy

The dividend policy, proxied by dividend payout ratio, of conventional commercial banks in Indonesia from 2019 to 2023 showed a downward trend, giving a negative sentiment to the market. The purpose of this study is to analyze the effect of liquidity, operational efficiency, and profitability on dividend policy applied by conventional commercial banking companies listed on the Indonesia Stock Exchange between 2019 and 2023. This study uses a quantitative approach with panel data regression method. Secondary data were taken from the annual financial statements of 11 conventional commercial banking companies, which were selected through purposive sampling. Data analysis was performed using EViews 13 software. The results show that liquidity has a negative and significant influence on dividend policy, operational efficiency also has a negative and significant impact, while profitability shows a positive and significant influence on dividend policy. This study suggests that companies balance loan distribution and third-party funds for liquidity while efficiently managing cash flow, reducing operating costs, and diversifying revenue to enhance profitability and dividend policy. This study provides valuable insights for managers and investors in making decisions related to dividend policy amidst changing economic dynamics. Further research is expected to explore other variables that may be influential in a broader context.

Capital Structure of Islamic Banks In Indonesia A Pecking Order Theory Perspective

This study aims to analyze the factors influencing the capital structure of Islamic banks in Indonesia. The research data was obtained from the financial reports of Sharia-based banks during the 2019-2023 period, which were uploaded on the official website www.idx.com. This study examines the effect of profitability (X1), sales growth (X2), and liquidity (X3) on capital structure using the panel data regression method. Based on the panel data estimation method, it was found that the Fixed Effects Model (FEM) is the most appropriate and shows that the three variables simultaneously influence capital structure decisions, with a significance value of 0.000 (less than 0.05). The implication is that corporate financial managers need to consider profitability, liquidity, and earnings growth before making financing-related policies. These three factors work simultaneously, ultimately determining how optimally banks and companies can benefit from each other—from efficient financing to controlled risk. A well-planned financing policy will ensure maximum benefits for all parties involved.

Governance for a greener Europe: audit committee and carbon emission

Purpose This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in the STOXX Europe 600 index. Design/methodology/approach The sample consists of companies listed in the STOXX Europe 600 index over a 11-year period (2012–2022). The study uses panel data regression methods and uses the two-step system generalized method of moments to control for endogeneity. Findings The results indicate that AC size, independence and financial expertise positively influence carbon disclosure, highlighting the significance of these characteristics in promoting transparency and accountability in reporting carbon emissions. Additionally, these attributes are significantly associated with improved carbon performance, suggesting their potential role in advancing environmental sustainability. Practical implications The study provides practical insights for policymakers and regulatory bodies aiming to enhance carbon-related practices through improved corporate governance (CG) structures. By emphasizing the importance of specific AC characteristics, the findings suggest pathways for enhancing the quality of carbon disclosures and performance. Originality/value Despite extensive attention on CG in promoting sustainability, the specific influence of AC characteristics on carbon disclosures and performance remains underexplored. This study addresses this significant literature gap and, to the best of the authors’ knowledge, is the first to link AC characteristics with both carbon disclosure and performance. It enriches the current body of knowledge in agency theory and provides critical insights for developing CG and regulatory policies that enhance the quality of carbon disclosures.

The Determinants of In-Migration of the Risen Population Between Provinces in Indonesia

Purpose: This research aims to estimate the direction and magnitude of the influence of the elasticity of job opportunities, the provincial minimum wage, the average length of schooling, the Gross Regional Domestic Product (GRDP) of the primary sector, the GRDP of the secondary sector, and the GRDP of the tertiary sector on the inflow of migration using data from 33 provinces in Indonesia from 2010 to 2022. Methodology: This study employs a quantitative approach with a panel data regression method. The data is secondary data sourced from the Central Bureau of Statistics (BPS). The analytical tool used is regression analysis using Eviews software. Results: The results indicate that the provincial minimum wage and the GRDP of the secondary sector have a negative and significant impact on migration inflow. The average length of schooling, the GRDP of the primary sector, and the GRDP of the tertiary sector positively and significantly affect migration inflow. Meanwhile, the elasticity of job opportunities does not impact migration inflow. Applications/Originality/Value; The government can play an important role in managing migration related to the elasticity of job opportunities, the provincial minimum wage, the average length of schooling, and the GRDP. The government can use this study’s findings to plan strategies related to population distribution in Indonesia, ensuring that population density does not occur only in certain areas and that the economy in each province can be balanced.

Analisis Pemberdayaan Perempuan Dalam Ekonomi Politik Terhadap IPM Perempuan di Indonesia Tahun 2015-2023

The low HDI of women in Indonesia causes gender inequality. The purpose of this study is to examine women's empowerment in the political economy on women's HDI in Indonesia from 2015 to 2023. This type of research uses a quantitative type. The secondary data used in this analysis comes from the official website of the Indonesian Central Bureau of Statistics (BPS), and the technique used is panel data regression which is then processed using the E-views 10 application with the panel data regression method and the Fixed Effect Model is determined as the most optimal model for analyzing the effect of independent variables on the dependent variable partially or simultaneously. The results stated that partially, the variable percentage of women entrepreneurs had a negative and insignificant effect on the HDI of women in Indonesia, the variable percentage of women as managers, professionals, administrators and technicians had a positive and significant effect on the HDI of women in Indonesia, while the variable of women in parliament had a significant negative effect on the HDI of women in Indonesia. The results of the analysis simultaneously variable percentage of women entrepreneurs, percentage of women as managers, professionals, administrators, and technicians, percentage of women in parliament have a significant effect on the HDI of women in Indonesia in 2015-2023.

How funding liquidity influences bank lending: Empirical evidence from Vietnam

This paper investigates the impact of funding liquidity on bank lending at 26 Vietnamese commercial banks in the period 2003–2023. Our paper uses panel data regression methods combined with endogeneity tests and robustness tests to produce consistent research results. The econometric methods used in the paper include multiple fixed-effects regression, the generalized method of moments (GMM), Prais-Winsten regression, Newey-West regression, and two-way clustering regression. Accordingly, the empirical results indicate that funding liquidity has a negative impact on Vietnamese commercial banks' loan growth. In particular, the results from the quantile regression model show that the negative impact of funding liquidity on bank lending becomes stronger for banks with higher loan growth. Furthermore, factors such as bank size, capitalization, and the cost-to-income ratio also have a negative impact on bank lending, whereas income diversification enhances banks' capacity to provide loans. Based on empirical research, this article also proposes some solutions to help Vietnamese commercial banks lend more safely and effectively, including: (i) improving funding liquidity management strategies to minimize negative impacts on lending activities; (ii) encouraging banks to diversify their income rather than relying solely on credit activities; (iii) enhancing banks' ability to manage costs and control their size. Investors, managers, and policymakers can all benefit from our conclusions and ramifications.

Study Of The Influence Of Public Expenditure And Macroeconomic Variables On The Happiness Index In Sumatera

This study aims to analyze the effect of public spending and macroeconomic variables (local government size, per capita GRDP, Gini coefficient, unemployment, inflation and tax revenue) on the happiness index in Sumatra. The types of data used in this study are cross-section data and time series data. Cross-section data covers 10 provinces in Sumatra, namely Aceh, North Sumatra, West Sumatra, Riau, Jambi, South Sumatra, Bengkulu, Lampung, Bangka Belitung Islands and Riau Islands. While the time series data consists of data from 2014, 2017 and 2021. The data sources are secondary data from the Central Statistics Agency and the Directorate General of Fiscal Balance, Ministry of Finance. The data were analyzed using the panel data regression method with the Common Effect Model approach. The results of the study show that Per Capita Income and Inflation have a significant effect on the happiness index in Sumatra. Meanwhile, public spending, local government size, Gini coefficient, unemployment rate, and local tax revenue do not show a significant effect on happiness. These findings suggest that while economic factors and the size of local government play an important role in improving well-being, the direct impact on people's happiness is influenced by a complex of other factors, including people's perceptions, social inequality, and the efficiency of resource management.

PENGARUH KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE

This study aims to analyze the influence of Executive Compensation, Capital Intensity and Financial Distress on Tax Avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 12 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company used as the study sample. The independent variables in this study are Executive Compensation, Capital Intensity and Financial Distress, while the dependent variable is Tax Avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The study results show that the best model to use in this study is the Cammon Effect Model (CEM). The study results show that Executive Compensation has no effect on Tax Avoidance, Capital Intensity has an effect on Tax Avoidance, and Financial Distress also has no effect on Tax Avoidance.

PENGARUH MANAJEMEN ASET DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

This research aims to determine and obtain empirical evidence regarding the effect of Asset Management and Capital Structure on Company Financial Performance. This type of research is associative quantitative research. This research uses secondary data in the form of annual financial reports. Data in the form of annual financial reports. The population in this study were Food & Beverage Sub-sector Companies listed on the Indonesia Stock Exchange in 2022-2023. The sampling technique in this study using purposive sampling method, obtained 98 companies that were used used as samples of the research. Data analysis techniques in this study using the panel data regression method and data analysis tools in this study using the Eviews software program version 12. The results showed that Asset Management and Capital Structure have an effect on on financial performance. The results showed that Asset Management and Capital Structure have an effect on financial performance. Asset management has a negative effect on financial performance. Capital structure has a negative effect on financial performance.

PENGARUH TAX PLANNING DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR PADA BEI PERIODE 2019 – 2023

This research aims to examine and provide evidence regarding the influence of tax planning and dividend policy on firm value. The study was conducted on energy sector companies listed on the Bursa Efek Indonesia during the 2019-2023 period. The data used in this research is secondary data. The sampling method employed was purposive sampling based on predetermined criteria, resulting in a sample of 12 companies with 5 years of observation from a total population of 87 companies. The panel data regression method was used as the research methodology. Hypothesis testing was conducted using E-views Version 12. The results of this research indicate that, simultaneously, tax planning and dividend policy affect firm value. Tax planning has no effect on firm value, while dividend policy has an effect on firm value.

PENGARUH EARNING MANAGEMENT, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2017 –

This research aims to analyze the influence of Earning Management, Fixed Asset Intensity, and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable. This research was conducted by analyzing the financial reports of companies in the property sector listed on the Indonesia Stock Exchange (BEI) during the period 2017 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period. 2017 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using e-views version 9. The results of this study show that Earning Management, Fixed Asset Intensity, and Accounting Conservatism have an effect on Tax Avoidance, Earning Management has no effect on Tax Avoidance, Fixed Asset Intensity has an effect on Tax Avoidance, Accounting Conservatism has an effect on Tax Avoidance, Company Size does not moderate the effect of Earnings Management on Tax Avoidance, Company Size does not moderate the influence of Fixed Asset Intensity on Tax Avoidance, Company Size moderates the influence of Accounting Conservatism on Tax Avoidance

PENGARUH UKURAN PERUSAHAAN, FASILITAS PERPAJAKAN, TINGKAT UTANG DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK

This study aims to analyze the effect of company size, tax facilities, debt level, and inventory intensity on tax management. The research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 22 companies from the Consumer Non-Cyclicals sector listed on the IDX during the period from 2019 to 2022, selected using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company included in the research sample. The variables used in this study are Company Size, Tax Facilities, Debt Level, and Inventory Intensit as Independent Variables, and Tax Management as the Dependent Variable. Panel data regression method is used as the research methodology. The analysis of the research results was conducted with the assistance of EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The findings indicate that Company Size has an effect on Tax Management, Tax Facilities do not affect Tax Management, Debt Level does not affect Tax Management, Inventory Intensity does not affect Tax Management, and Company Size, Tax Facilities, Debt Level, and Inventory Intensity collectively affect Tax Management.

PENGARUH THIN CAPITALIZATION, SIZE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

This research was conducted to determine the effect of Thin Capitalization, Size and Capital Intensity on Tax Aggressiveness. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018- 2022 period. The sampling technique used in this research was the purposive sampling method. The population of this research is all manufacturing companies with a population of 22 companies and a sample of 17 companies. The research method used is secondary data. Hypothesis testing was carried out using the panel data regression method using a fixed effect regression model and assistance from E-views 12 software. The results of this research show that thin capitalization and capital intensity have no effect on tax aggressiveness, while size has an effect on tax aggressiveness. Simultaneously thin capitalization, size and capital intensity influence tax aggressiveness.

PENGARUH CAPITAL INTENSITY, FINANCIAL DISTRESS DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE

This study aims to analyze the influence of capital intensity, financial distress and political connections on tax avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesian Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 13 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company that has been used as a study sample. The independent variables in this study are capital intensity, financial distress and political connections, while the dependent variable is tax avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The results of this study show that partially capital intensity has a negative effect on tax avoidance, financial distress have no significant effect on tax avoidance and political connections have no significant effect on tax avoidance. Simultaneously capital intensity, financial distress and political connections influence tax avoidance.

Determinants of sustainable growth of commercial banks: Does lending growth matter?

This study addresses a crucial aspect of the banking sector, sustainable growth, which is vital for the long-term viability of banks yet has rarely been studied. This study examines the factors affecting the sustainable growth of commercial banks and whether lending growth matters. The study uses panel data regression method with the generalized least squares and generalized method of moments with secondary data from the entire population of all listed commercial banks in Indonesia for the years 2013-2022 with a total of 399 observations. The novelty of this research is to examine the determinants of sustainable growth of commercial banks in Indonesia, including the lending growth encompassing periods of prior, during, and post-pandemic COVID-19. The results show that previous sustainable growth significantly influenced current sustainable growth, banking performance, lending growth, and capital, whereas liquidity and inefficiency had negative impacts. Contrary to previous research, loan quality had an insignificant effect, which was due to the new relaxation policy by the Indonesian Financial Services Authority to lessen the pandemic COVID-19 impact until 2024. Banks and regulators should understand the determinants of sustainable growth and be mindful of the adequacy of loan loss provision expense since it is not as ample as prior to the relaxation policy period. Future research to expand to ASEAN countries is recommended since the loans-to-GDP ratio in Indonesia is quite low and to understand the effect of different relaxation policies by different regulators.