Data Regression Method Research Articles

PENGARUH PROGRAM PENGENTASAN KEMISKINAN DI 25 PROVINSI WILAYAH PRIORITAS PENGENTASAN KEMISKINAN EKSTREM

The purpose of this research is to analyze the influence of poverty alleviation programs of 25 provinces in Indonesia as part of the priority areas for eradicating extreme poverty stage II in 2020 – 2023 period. This research uses panel data regression methods to determine the effect of poverty alleviation programs, namely the Program Keluarga Harapan (PKH), Bantuan Pangan Non-Tunai (BPNT), Kartu Prakerja (KPK), and Kredit Usaha Rakyat (KUR) on poverty levels. Secondary data of 25 provinces in Indonesia as part of the priority areas for eradicating extreme poverty stage II in the 2020 – 2023 period was obtained from the Central Statistics Agency (BPS), the National Team for the Acceleration of Poverty Reduction (TNP2K), and other ministries/institutions. The regression results show that KUR has a negative effect on poverty levels, while PKH, BPNT, and KPK have no effect on poverty levels in 25 provinces in Indonesia as part of the priority areas for eradicating extreme poverty stage II in the 2020 – 2023 period

DETERMINASI KETIMPANGAN PENDAPATAN WILAYAH PERKOTAAN DAN PERDESAAN DI INDONESIATAHUN 2019 – 2023

This study aims to examine the effect of economic growth, foreign investment, and human development index on the income inequality in urban and rural areas in Indonesia. This study uses three independent variables economic growth, foreign investment, and human development index. The dependent variable of interest is the Gini Ratio. This study uses data from the period 2019 to 2023 with the panel data regression method. The results showed that aspects of community welfare, namely Average Per Capita Expenditure and Life Expectancy, had a significant effect according to the hypothesis on Inclusive Economic Growth in Indonesia. The variables that have a statistically significant effect according to the hypothesis is the human development index in rural areas. Meanwhile, the economic growth is not by the proposed hypothesis in urban & rural areas because the rate of economic growth is not received evenly or shows a trickling up effect so that it is only felt by a certain group of people.

The Impact of Digital Economy and Net Export of Goods and Services Towards Employment in the Selected Southeast Asia Countries

The digital economy is rapidly growing and transforming the way people work and do business globally. This growth has a significant impact on employment in the Association of Southeast Asian Nations (ASEAN) countries. This study aimed to examine the impact of the digital economy and net export on employment in selected ASEAN members, Malaysia, Indonesia, Singapore, and Thailand. Sample years were extracted from 1991 to 2021 and the panel data regression method was applied in this study. The result of this study showed that the digital economy; fixed broadband subscription (LBROAD), internet users (LUSER), and net export (LEXP01) had a significant influence on employment (LTEMP).

The Effect of Murabahah, Mudharabah and Musharakah Financing on Profitability in Sharia Commercial Banks

Financing is an important activity for Islamic banks. Islamic banks, which have a function as an intermediary institution, are obliged to carry out operational activities effectively and efficiently in order to generate maximum profits. This study aims to determine the influence of Murabahah, Mudharabah, and Musharakah Financing on profitability in Sharia Commercial Banks in Indonesia. The analysis method used is the panel data regression method with the selected model being the Fixed Effect Model. The population in this study is all Sharia Commercial Banks in Indonesia registered with the FSA for the 2019-2021 period as many as 14 Islamic banks. The determination of the number of samples was carried out using the Purposive Sampling technique and was determined as many as 9 samples of Islamic banks. The results of the t-test show that partially Murabahah Financing and Musharakah Financing do not have a significant effect on profitability, while Mudharabah Financing has a negative and significant effect on profitability. The results of Test F show that simultaneously Murabahah, Mudharabah, and Musharakah Financing has a significant effect on profitability in Sharia Commercial Banks in Indonesia registered with the Financial Services Authority for the 2019-2021 period.

PENGARUH KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2018-2022

This research aims to analyze the influence of dividend policy, tax avoidance and asset structure on capital structure. This research was conducted by analyzing the financial reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 24 non-cyclical consumer sector companies listed on the Stock Exchange Indonesia (BEI) during the period 2018 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 Eviews 12 Student Version Lite software. The results of this research show that Dividend Policy partially influences Capital Structure. Tax Avoidance partially has no effect on Capital Structure, Asset Structure partially has an effect on Capital Structure and simultaneously Dividend Policy, Tax Avoidance and Asset Structure have an effect on Capital Structure.

PENGARUH KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE

This study aims to determine and provide empirical evidence regarding the effect of institutional ownership, company risk and advertising expenses on tax avoidance. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. Sampling in this study was carried out using purposive sampling technique based on predetermined criteria, the research sample obtained the number of samples to be studied, which amounted to 17 companies with 5 years of observation, from the previous population of 113 companies. The panel data regression method is used as a research methodology in this study. Hypothesis testing was carried out using the 2th version of e-views. Based on the results of this study, it shows that simultaneously institutional ownership, company risk and advertising expense affect tax avoidance. then the results of this study also show that institutional ownership partially affects tax avoidance, company risk partially has no effect on tax avoidance and advertising expense partially has no effect on tax avoidance.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BERINDEKS LQ-45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018-2022)

This research aims to analyze the influence of Institutional Ownership, Managerial Ownership and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the financial reports of companies with the LQ-45 index listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 13 companies with the LQ-45 index listed on the Stock Exchange Indonesian Effect (BEI) using a purposive sampling technique. 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 the results of this research using E-Views 12 Student Version Lite software. The results of this study show that Institutional Ownership partially has no effect on Tax Avodance, Managerial Ownership partially has an effect on Tax Avoidance, Capital Intensity partially has an effect on Tax Avoidance, and simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have an effect on Tax Avoidance.

Pengaruh Pengangguran, Pembangunan Manusia, dan Upah Minimum Terhadap Kemiskinan di Provinsi Papua

Poverty is a major concern for governments around the world, especially in developing countries such as Indonesia. In Indonesia, the government prioritizes poverty alleviation as part of efforts to improve people's welfare. This study aims to examine the influence of unemployment, human development index, and regional minimum wage on poverty in districts/cities in Papua Province during the period 2017-2021. Data from 29 districts/cities in Papua were analyzed using the panel data regression method. The three estimation approaches used include common effect, fixed effect, and random effect. Based on the results of the best model selection test, random effect was selected as the most suitable model. The analysis using this model shows that unemployment has a negative impact on poverty, contrary to the hypothesis that unemployment has a positive impact. In addition, the human development index also has a negative influence on poverty, while the regional minimum wage has no significant effect on poverty levels.

Dampak Pembangunan Gender terhadap Kemiskinan di Kota-Kota Besar di Indonesia Tahun 2017-2022

This research aims to analyze the influence of women's participation in parliament, the women's gender development index, women's per capita income and women's life expectancy on women's poverty levels in big cities in Indonesia for the 2017-2022 period. This research is quantitative research using the panel data regression method with the best model, namely the Fixed Effect Model (FEM). The results of the simultaneous significant test show that in 2017-2022 the variables Women's Participation, Women's Gender Development Index, Women's Per Capita Income and Women's Life Expectancy have a simultaneous effect on Women's Poverty Levels in big cities in Indonesia in 2017-2022. The results of the partial significance test show that the variable Women's Life Expectancy has a negative and significant effect on women's poverty in 2017-2022. Meanwhile, the variables Women's Participation, Women's Gender Development Index, and Women's Per Capita Income do not have a significant effect on women's poverty in 2017-2022.

The Effect of Capital Adequacy, Financing Risk, and Islamic Corporate Governance on Financial Performance with Islamic Social Reporting as an Intervening Variable

The purpose of this research is to examine and analyze the effect of capital adequacy, financing risk, and Islamic Corporate Governance on financial performance through disclosure of Islamic Social Reporting. The population of this research consists of fifteen Sharia Commercial Banks (IB) in Indonesia which are registered with the Financial Services Authority. The sample consists of ten IBs. This research used quantitative approach with panel data regression method and Sobel test on Eviews-13. The results show that capital adequacy has a positive effect on financial performance. Financing risk, Islamic Corporate Governance, and Islamic Social Reporting have no effect on financial performance. Islamic Social Reporting cannot mediate the capital adequacy, financing risk, and Islamic Corporate Governance on financial performance.

The Moderating Effect of Macroprudential Policies on the Relationship Between the Effectiveness of the Board of Directors in Shaping the Bank's Risk-Taking Behavior

Macroeconomic instability in 2020 caused by COVID-19 can affect the stability of the country's financial system and trigger risks to banking performance. The implementation of macroprudential policies and the effectiveness of the board of directors as policy implementers can be one of the solutions to this problem. The purpose of this study is to see how the influence of macroprudential policies and the effectiveness of the board of directors in shaping bank risk-taking behavior. The method used is panel data regression method and moderation regression with a sample of 43 banks listed on the Indonesia Stock Exchange including banks that consistently published their financial statements for the last five years. The results showed that partially only the effectiveness of the board of directors and company size affected bank risk-taking behavior, while macroprudential policies, macroprudential policies that moderate the effectiveness of the board of directors, and inflation were considered to not affect bank risk-taking behavior, this was due to differences in bank-specific characteristics, the effectiveness of corporate governance, policy implementation in the form of policy easing and tightening, and the interaction between macroprudential policies and monetary policy. However, simultaneously the independent variables and control variables have a significant influence on bank risk-taking behavior.

The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.

Analisis Faktor-Faktor yang Mempengaruhi Ketimpangan Pembangunan pada 34 Provinsi di Indonesia Ditinjau dari Perspektif Ekonomi Islam

Often, backward territories exploit the inequalities of economic and social development to enhance their own economic potential. It can boost economic growth by encouraging innovation and efforts to harness existing local resources. It is important to remember that no development model is suitable for all because each region has different potential and difficulties. The research consists of a free variable, namely economic growth (GDP), investment, and population, and a bound variable that is the inequality of economic development. The aim of this study is to identify the factors that influence the inequality of economic development in Indonesia both simultaneously and partially. The hypothesis is tested using the panel data regression method. Data analyzed with the Eviews10 program. The results of the research showed that in the F (simultaneous) test, economic growth, investment, and population numbers had a positive and significant influence on the inequality of economic development with a sig value of F 0.03<0,05. The results of the t (partial) test showed that economic growth did not have a significant impact on economic development inequality, with a sigt value of 0,054>0.05, investment had no significant impact, with sigt values of 0,93>0.05 and the population variable had a significant effect on the inequity of economic development, with the sigt worth of 0,02<05. So it can be concluded that only the population variable has a significant influence on the economic development inequality of the 34 provinces in Indonesia.

Variables Affecting Young Unemployment in Indonesia

The successive economic development can be seen from unemployment rate. The percentage of the unemployment rate to the labor force can be seen through the value of the open unemployment rate. From 2016 to 2019, young people have always been the highest contributor to Indonesia’s open unemployment rate. This study discusses the variables that affect the open unemployment rate for rural and urban youth in Indonesia in 2016–2019. The variables are population growth rate, population per capita expenditure, average length of schooling, youth working based on the highest education completed are secondary school, provincial minimum wage, registered job seekers, foreign investment, and gross regional domestic product. This study uses panel data regression method with the Random Effect Model. The results showed that the variable that had a significant effect on the open unemployment rate of rural youth was the gross regional domestic product. Meanwhile, the variables that have a significant effect on the open unemployment rate of urban youth are registered job seekers and foreign investment. Keywords: youth unemployment, rural–urban, random effect model

Analysis of the Influence of Inflation on Economic Growth in Indonesia: Panel Data Regression Approach

Inflation and economic growth are two macroeconomic phenomena that are interrelated and have significant implications for the stability and economic welfare of a country. Inflation, which is measured as the general increase in the price of goods and services over time, can affect various aspects of the economy, including people's purchasing power, investment levels, and consumption decisions. This study uses a quantitative approach with a panel data regression method to analyze the influence of inflation on economic growth in Indonesia using the Eviews 12 application. The results of this study indicate that the influence of inflation on economic growth is not strong enough to be considered statistically significant in the period analyzed. Although there was a small positive effect of inflation on economic growth, these results showed that inflation was not the main factor affecting economic growth in Indonesia during the period. Therefore, policymakers must consider other factors that may have a more significant influence in formulating effective economic strategies.

Do Enterprise Risk Management and Good Corporate Governance affect the Performance of Insurance Companies in ASEAN-5 Countries?

This study aims to analyze the influence of Enterprise Risk Management (ERM) and Good Corporate Governance (GCG) on the performance and profitability of companies among 30 insurance companies in the ASEAN-5 countries during the period of 2018-2022. The Panel Data Regression method is utilized to analyze data obtained from financial reports and corporate sustainability reports. The results of the analysis indicate that the simultaneous implementation of ERM and GCG does not have a significant positive influence on the financial performance of insurance companies, measured by indicators such as Return on Assets (ROA), Return on Equity (ROE), Loss Ratio, Combine Ratio, and Tobins Q. It is noteworthy that some individual parameters show a positive influence on company performance. This suggests that ERM and GCG play a crucial role in enhancing performance and profitability in the context of insurance companies in the ASEAN region during the research period.

The Influence of Executive Character, Sales Growth, and Corporate Governance on Tax Avoidance (Empirical Study of Non-Cyclical Consumer Sector Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period)

This study aims to analyze the effect of executive character, sales growth, and corporate governance on tax avoidance. This research was conducted by analyzing the financial statement of companies in the consumer non cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this study was 17 consumer non cyclical sector companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022 using a puposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this study are Executive Character (X1) as the first independent variable, Sales Growth (X2) as the second independent variable, and Corporate Governance (X3) as the third independent variable and Tax Avoidance (Y) as the dependent variable. Panel data regression method is used as a research methodology in this study. Analysis of research results using the help of Eviews 12 software. The result showed that the best model is the Random Effect Model (REM). The results of this study indicate that Executive Character partially has a negative effect on Tax Avoidance, Sales Growth partially has no effect on Tax Avoidance, Corporate Governance partially has no effect on Tax Avoidance, and simultaneously Executive Character, Sales Growth and Corporate Governance effects on Tax Avoidance.

PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

The aim of this research is to analyze and obtain empirical evidence of the influence of funding decisions, investment decisions and working capital on company value with profitability as an intervening variable in oil and gas companies listed on the Indonesian Stock Exchange. The research was conducted on 12 companies using the purposive sampling method in selecting samples for the 2020-2022 period. The data analysis method used is the panel data regression method in the Stata 17 application software. The results of this research state that funding decisions (DER) have a positive effect on company value, investment decisions (PER) have a positive effect on company value (PBV), Working capital (NWC) does not have a positive effect on company value (PBV), Profitability (ROA) positive effect on firm value (PBV), Funding decisions (DER) have no positive effect on profitability (ROA), Investment decisions (PER) have a positive effect on profitability (ROA), Working capital (NWC) have no positive effect on profitability (ROA), Decision funding (DER) has no indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Investment decisions (PER) has an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Working capital (NWC) does not have an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA).

Nghiên cứu tác động của chính sách an toàn vĩ mô tới khả năng sinh lời- Bằng chứng thực nghiệm tại các ngân hàng thương mại Việt Nam

This paper investigates the impact of macroprudential policies on the profitability of 27 Vietnamese commercial banks from 2014:Q3 to 2023:Q3. This paper uses panel data regression methods combined with tests to resolve the endogeneity issue, and robustness checks produce consistent research results. Accordingly, empirical results show that contractionary macroprudential policies have a positive impact on the profitability of Vietnamese commercial banks. The results from the quantile regression model indicate that contractionary macroprudential policies help commercial banks with low ROA quantiles improve profitability better than banks with high ROA quantiles. Based on that, this research forms several recommendations including: the banks should conduct appropriate strategies to align to macroprudential regulations; the State Bank of Vietnam is in charge of the banks in complying to these regulations.

Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.