Hypothesis Testing Research Articles

Beyond blueprints: unveiling sustainable housing ambitions – a TAM and EMGB fusion among paraprofessionals in urban construction landscape

PurposeThis study explores the factors influencing the investment intentions of potential home buyers among paraprofessionals in sustainable housing within urban construction. By combining the technology acceptance model (TAM) and the extended model of goal-directed behavior (EMGB), the research seeks to understand how technological perceptions, personal motivations and behavioral intentions intersect to shape these investment decisions.Design/methodology/approachA quantitative, cross-sectional and descriptive research design was employed in this study. The study surveyed 641 paraprofessionals as potential home buyers in various Indian cities using a multi-stage stratified sampling technique. It incorporated variables from the TAM and EMGB, modifying some aspects to include financial self-efficacy, hedonic motivation and anticipated regret, alongside adding location as a new factor to examine its impact. For data analysis, partial least squares structural equation modeling was utilized. The analysis focused on hypothesis testing to examine the relationships between the constructs of interest. Bootstrap t-values and effect sizes were used to assess these relationships’ significance and magnitude.FindingsThe study found that perceived usefulness and ease of use significantly enhance attitudes toward sustainable homes, while subjective norms have a minimal effect on such investments in India, emphasizing personal rather than societal influences. Financial self-efficacy, anticipated regret and hedonic motivation are key drivers, indicating that economic capacity and the pursuit of a satisfying lifestyle are crucial for investment intentions. Additionally, the importance of location is highlighted, with infrastructural aspects notably affecting sustainable housing appeal. These insights reveal unique dynamics in India’s sustainable housing sector, diverging from trends in developed countries.Originality/valueThe study lies in its unique fusion of the TAM and EMGB specifically tailored to the Indian urban construction context. It introduces financial self-efficacy, hedonic motivation and anticipated regret as novel variables within these frameworks, alongside emphasizing the significant role of location in sustainable housing decisions. This approach offers new insights into the psychological and socioeconomic factors driving sustainable housing investments in developing countries.

The Effect of Uploads on Folkative on the Fulfillment of Information for Z Generation

A rapid development, especially in the technology industry, led to a big impact on media development. A lot of media companies switched from conventional media to digital media because of fear of being eroded and disability to adapt with the digital advances. not only that, there were also a lot of new online media appearance based on social media, one of which is Folkative. We cannot deny that social media is a new platform which is loved by lots of people, especially Z generation, so the appearance of new online media such as Folkative created a uniqueness of it. Folkative itself is a new online media platform based on Instagram which focused on news, art, culture, and local products, Folkative was called as new media since it was established on 2018. This research aims to determine the effect of uploads on Folkative on the fulfillment of information for Z generation. This research is quantitative research which defines phenomenon with numbers. This research also focused on communication major student at Universitas Negeri Jakarta especially on class of 2020 as the population. This research tests the validity and reliability of data, simple linear regression test to check the effect, and hypothesis test using IBM SPSS (Statistical Product and Service Solutions) version 25. Based on the results of this research, it was determined that there was a positive impact of 15,6%, so it was concluded that there was an effect of uploads on Folkative on the fulfillment of information for Z generation.

A clustering-based survival comparison procedure designed to study the Caenorhabditis elegans model.

Caenorhabditis elegans is highly important in current research, serving as a pivotal model organism that has greatly advanced the understanding of fundamental biological processes such as development, cellular biology, and neurobiology, helping to promote major advances in various fields of science. In this context, the survival of a nematode under various conditions is commonly investigated via statistical survival analysis, which is typically based on hypothesis testing, providing valuable insights into the factors influencing its longevity and response to various environmental factors. The extensive reliance on hypothesis testing is acknowledged as a concern in the scientific analysis process, emphasizing the need for a comprehensive evaluation of alternative statistical approaches to ensure a rigorous and unbiased interpretation of research findings. In this work, we propose an alternative method to hypothesis testing for evaluating differences in nematode survival. Our approach relies on a clustering technique that takes into account the complete structure of survival curves, enabling a more comprehensive assessment of survival dynamics. The proposed methodology helps to identify complex effects on nematode survival and enables us to derive the probability that treatment induces a specific effect. To highlight the application and benefits of the proposed methodology, it is applied to two different datasets, one simple and one more complex.

Pengaruh Model Pembelajaran Inkuiri Terbimbing Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Informatika Di SMK

The learning process has an influence in achieving significant learning outcomes, including learning media, learning motivation and learning models, learning models are a learning plan that will take place which contains a learning design. The learning model refers to the learning method that will be used, including learning objectives, learning stages, learning environment, and classroom management. To improve learning outcomes, it is necessary to improve the model that influences learning outcomes, where the learning model greatly influences learning outcomes, this can improve learning outcomes significantly. In the learning that took place at the Antarctic 1 Sidoarjo school, there were students who were hyperactive and less conducive due to several things including students who did not like to be restrained and needed more attention to be able to implement conducive learning, in overcoming this problem, the researcher chose a guided inquiry learning model to improve learning outcomes, this is because this learning model is more fun with learning that is packaged in a question, which is able to improve students' understanding by asking questions to satisfy their curiosity, in implementing this model the researcher used the One Group Pretest Posttest research design, by giving the same treatment to a population with two meetings, starting with giving recognition to the Pretest and ending with the Posttest. Then the data is processed to see the effect of giving treatment in the population. Hypothesis testing using the paired t-test formula (T-Paired) produces a decision that is rejected H0, the calculation of the influence with the eta square test from the table of criteria results shows a large influence. It can be concluded that there is an influence on student learning outcomes in informatics subjects using the guided inquiry learning model.

A Missing Mechanism of Effect: How People Who Habitually Replot Stories React Differently (Or Not so Differently) to Melanoma Narratives.

When stories have undesirable endings, readers often engage in replotting, meaning they imagine alternative plotlines that could change the unwanted ending. Recent research has found that both the cognitive and emotional components of replotting serve as mechanisms of narrative persuasion. Building on this work, the current study assessed if people who habitually replot are more persuaded by a tragic story ending than those who do not, testing hypotheses with melanoma narratives. Cognitive and emotional (i.e., anger, anxiety, sadness, and hope) aspects of replotting were tested as mechanisms of this proposed interaction. Participants (N = 432) were randomized into a 2 (protagonist death vs. survival) x 6 (specific melanoma story) between-subjects online narrative message experiment. Participants who habitually replot had significantly higher melanoma prevention intentions after reading a death (compared to a survival) ending. This effect was not present for other participants. However, counter to hypotheses, the cognitive and emotional aspects of actual replotting did not explain the effect, meaning habitual replotters were not more likely to replot the death ending or experience replotting emotion than other participants were. Future research is needed to determine why habitual replotters are more persuaded by unwanted story endings than other audience members are.

The Effect of Sustainable Business Practices on Company Value in Indonesia Stock Exchange Sri-Kehati Index Companies

The purpose of this study was to examine the effect of economic, environmental, social, and governance performance on firm value moderated by PROPER and COVID-19 in listed companies included in the SRI-KEHATI index for 10 consecutive years. The type of research used is quantitative research using hypothesis testing of the effect of the independent variable on the dependent variable with moderation of certain variables. The research variable includes the dependent variable, firm value, independent variable, which is economic, environmental, social, and governance performance (EESG), as well as moderating variables, PROPER and COVID-19. Purposive sampling is used through certain criteria, contain public companies included in the SRI-KEHATI index group for 10 consecutive years This results in a total 130 samples (13 companies during the 2012—2021) The data analysis used are descriptive statitisical and multiple regrssion. The results of this study are (1) economic, environmental, and governance performance have a significant positive effect on firm value. However, social performance does not have a significant positive effect on firm value; (2) PROPER is proven to moderate the positive effect of governance performance on firm value, but not the effect of economic, environmental, or social performance; (3) COVID-19 is not moderate the positive effect of economic, environmental, social, and governance performance on firm value The implication of this study are (1) the implementation of sustainable business practices in economic, environmental, social and governance aspects is an important thing that must be implemented by companies in order to create a sustainable business; (2) PROPER can strengthen environmental management governance performance; (3) The dimensions and indicators used can serve as a reference for the company in sustainable business practices and as a basis for investors to make investment decisions; and (4) To be the basis of reference for the company, investors, and regulators.

The Effect of Financial Literacy on Village Government Business Performance

This study was conducted to study the impact of financial literacy and financial management on the performance of Village government businesses (Village-Owned Enterprises) located in Lobuk Village, Bluto District, Sumenep Regency. As a village economic institution, Village government plays a strategic role in improving the progress and prosperity of the community. The level of financial literacy and effective financial management are considered to be able to influence the operational success of Village government, especially in making strategic decisions, optimizing the use of funds, and increasing profits. This study adopted a descriptive quantitative method involving all administrators, employees, and tenants of Pelangi Nusantara Village government kiosks in Lobuk Village as the population and sample. There are three variables studied, two of which are independent variables, namely Financial Literacy (X1) and Financial Management (X2), while the dependent variable is Village government Business Performance (Y). Data analysts use several techniques including data quality testing, multiple regression analysis and determination coefficient testing. Hypothesis testing was conducted through t-test (partial) and F-test (simultaneous) with the help of IBM SPSS software version 25. The research findings revealed that financial literacy does not affect Village Government Business Performance, financial management has a significant positive effect on Village Government Business Performance, financial literacy and financial management have a significant effect simultaneously on Village Government business performance.

Does Policy Uncertainty Boost Vaccine Hesitancy? Political Controversy, the FDA and COVID-19 Vaccine Hesitancy in Fall 2020.

Vaccine hesitancy is associated with political and institutional distrust, but there is little research on how people's trust responds to political events. We revisit the fall of 2020 when evaluation of new COVID-19 vaccines collided with an impending national election. Drawing on a political Bayesian perspective, we assess abrupt changes in attention to political events and test hypotheses on subpopulation response: (1) partisan, (2) educational, and (3) ethnic and racial. Analysis of daily changes in news reporting and social media use in 2020, combined with detailed analysis of two-large scale surveys fielded at the time, focusing on questions of COVID-19 vaccine hesitancy and safety concerns about COVID-19 vaccines. Vaccine hesitancy in the US spiked from late August to early October 2020. We identify several plausible triggers for this spike, all pertaining to the FDA and electoral politics. Heightened vaccine hesitancy occurred among Democrats, Asian and Black citizens, as well as college-educated respondents. Turbulence mainly affected those who were initially most trusting in government and vaccines. Asian-American vaccine confidence recovered; that of Black Americans did not. Electoral politics may destabilize citizen assumptions about vaccine authorization and boost uncertainty, thereby undermining public willingness to take approved vaccines.

Statistical Inference of Uncertain Autoregressive Model via the Principle of Least Squares

In the study of uncertain autoregressive models, how to estimate the unknown parameters and uncertain disturbance term in the models is always a key problem. In view of this, this paper proposes a statistical inference method based on the principle of least squares to determine the unknown parameters and uncertain disturbance term in an uncertain autoregressive model, and designs a numerical algorithm to calculate the numerical solutions of the corresponding estimators. Then, the uncertain hypothesis test is used to verify the applicability of the estimated uncertain autoregressive model, and point forecast and interval forecast are also made for the time series of future moments. Finally, a case study of the Consumer Price Index for all items in U.S. cities is provided to illustrate the effectiveness of the approach proposed in this paper.

Mathematical Formalization and Applications to Data with Excess of Zeros and Ones of the Unit-Proportional Hazard Inflated Models

In this study, we model the rate or proportion of a specific phenomenon using a set of known covariates. To fit the regression model, which explains the phenomenon within the intervals (0,1), [0,1), (0,1], or [0,1], we employ a logit link function. This approach ensures that the model’s predictions remain within the appropriate range of zero to one. In cases of inflation at zero, one, or both, the logit link function is similarly applied to model the dichotomous Bernoulli-type variable with a multinomial response. The findings demonstrate that the model yields a non-singular information matrix, ensuring valid statistical inference. This ensures the invertibility of the information matrix, allowing for hypothesis testing based on likelihood statistics regarding the parameters in the model. This is not possible with other asymmetric models, such as those derived from the skew-normal distribution, which has a singular information matrix at the boundary of the skewness parameter. Finally, empirical results show the model’s effectiveness in analyzing proportion data with inflation at zero and one, proving its robustness and practicality for analyzing bounded data in various fields of research.

Determinants of Work Fatigue in Inpatient Nurses at RSI Siti Hajar Sidoarjo

Introduction: Nurses are an important part of patient care so they are often required to provide optimal service which sometimes causes fatigue. With different individual characteristics of each worker such as age and physical condition of workers and job characteristics such as length of service and duration of work, it is possible to experience fatigue at different levels of fatigue. Objective: To determine the relationship between age, work period, and work shifts with work fatigue in inpatient nurses at RSI Siti Hajar Sidoarjo and identify the relationship between age with work fatigue, work period with work fatigue, work shifts with work fatigue in inpatient nurses at RSI Siti Hajar Sidoarjo. Method: This type of research is quantitative with random sampling technique. Data collectin was carried out with IFRC (Industrial Fatigue Research Committee) questionnaire instrument on 125 inpatient nurses at RSI Siti Hajar Sidoarjo. The bivariate analysis process is carried out by testing the data with the SPSS program using the Spearman Rank Correlation test. Result: The majority of inpatient nurses who have the potential to work fatigue are ?35 years old, had worked for ?5 years, working on the morning shift, experienced low fatigue and the majority of nurses felt thirsty, wanted to lay down after work, often yawned, sleepy, and tired all over. Based on the hypothesis test, between age and fatigue was obtained sig. 0.002 < 0.05, between tenure and fatigue obtained sig. 0.001 < 0.05, and between work shifts and work fatigue obtained sig. 0.032 < 0.05. Conclusion: There is a relationship between age, length of service, work shifts with work fatigue in inpatient nurses at RSI Siti Hajar Sidoarjo.

The Influence of Budget Planning, Bureaucratic Environment and Budget Evaluation on Budget Absorption with Management Commitment as a Moderator at the Directorate of Yogyakarta State University

This research is research with a quantitative approach carried out at the Directorate of Yogyakarta State University. This research aims to determine whether or not there is an influence of budget planning, bureaucratic environment, budget evaluation on budget absorption with management commitment as a moderator. The data collection method in this research is a questionnaire. The sampling method used was the purposive sampling method. The population that was the object of research was the financial planning and management team at the Directorate of Yogyakarta State University. The sample in this study was 100 members of the Directorate of Yogyakarta State University. Hypothesis testing was carried out with Partial Least Square (PLS) through the SmartPLS 4.0 program. Based on the research results with a significance level of 5%, the conclusions obtained are: (1) There is a positive and significant influence of Budget Planning on Budget Absorption with at statistic of 3.255 and a significant value of 0.001; (2) There is a positive and significant influence of the Bureaucratic Environment on Budget Absorption with at statistic of 2.410 and a significant value of 0.008; (3) There is a positive and significant influence of Budget Evaluation on Budget Absorption with at statistic of 1.688 and a significant value of 0.046; (4) Management Commitment strengthens the positive influence of Budget Planning on Budget Absorption with at statistic of 2.071 and a significant value of 0.019; (5) Management Commitment does not strengthen the positive influence of the Bureaucratic Environment on Budget Absorption with at statistic of 0.534 and a significant value of 0.297; (6) Management Commitment strengthens the positive influence of Budget Evaluation on Budget Absorption with at statistic of 1.685 and a significant value of 0.046.

Building Information Modeling Adoption in the Palestinian Construction Industry: Influencing Factors, External Determinants, and Technology Acceptance

ABSTRACT Building Information Modeling (BIM) is a worldwide spreading technology for the Architecture, Engineering, and Construction (AEC) industry that allows for continuous modification and improvement of building models, resulting in improved quality and cost savings in the project. The study aims to investigate the adoption pattern of BIM in the Palestinian market and identify significant factors that influence the adoption process, including top management support, organizational culture, and the number of experts and technicians. A structured questionnaire was developed, distributed electronically, and 168 valid responses were received, leading to a margin error of 4.4% and a response rate of 67.2%. A model, based on the Technology Acceptance Model (TAM) was developed and partial least squares structural equation modeling (PLS-SEM) was utilized to evaluate the measurement model’s reliability and validity, test hypotheses regarding the relationships between constructs, and assess the impact of various factors on the intention to adopt BIM within the construction industry. Six external influences on acceptance are highlighted. Individual and organizational acceptance drivers are identified, including top management support, ease of use, and competitive landscape. Government policies impact adoption and results stress internal and external considerations for BIM adoption.

COMPETENCE AND TEACHER PERFORMANCE: AN ANALYSIS OF THE MODERATING ROLE OF JOB SATISFACTION

This study aims to examine the effect of competence on performance, with job satisfaction as a moderator, among vocational high school teachers in Pekanbaru City. The approach used is quantitative, with the research population consisting of all vocational high school teachers in Pekanbaru City, totaling 778 individuals. Based on the Krejcie and Morgan table (1970), the sample size is 260 individuals, selected through Systematic Random Sampling. Primary data were collected through a questionnaire using a 1-5 point Likert scale and processed using Structural Equation Modeling (SEM) with Smart PLS 3.0 as the analytical tool. The results of hypothesis testing indicate that: 1) competence has a positive and significant effect on performance, 2) job satisfaction also has a positive and significant effect on performance, and 3) job satisfaction moderates the effect of competence on teacher performance.

Decoding determinants of pro-environmental behaviors of higher education students: insights for sustainable future

Purpose The investigation of pro-environmental behaviors (PEB) among college students is essential for future sustainability endeavors. Existing research seldomly concentrated on college students and their PEB. This study aims to address the gap in understanding PEB among college students. Design/methodology/approach This study constructed an integrated model combining the theory of planned behavior (TPB) and the value-belief-norm (VBN) theory, with the novel addition of environmental risk perception. Through an empirical study involving 844 college students, this research analyzed the data with the structural model. Findings The authors identified that environmental values, attitudes, perceived behavioral control, subjective norms and risk perception play crucial roles in shaping PEB. This study also revealed age-related differences, highlighting that older students might be less influenced by attitudes and subjective norms due to more established habits. Findings underscore the importance of fostering PEB through environmental education, promotion of low-carbon lifestyle choices and incentives. This investigation not only enriches the theoretical framework for PEB but also offers practical insights for policymakers and educators to enhance sustainable practices among the youth. Research limitations/implications Though the authors offer valuable findings, this research has two key limitations: the use of observational data for hypothesis testing, which weakens causal inference, and the collection of data through questionnaires, which may be biased by social desirability. Respondents of self-report tend to behave in the socially desired ways. Consequently, they usually exaggerate their pro-environmental intention or PEB. To comprehend the influencing aspects more thoroughly, future research should consider incorporating experimental methods and objective data, such as digitalized data. Practical implications The findings provide valuable evidence for guiding college students’ PEB, including strengthening environmental education, promoting of low-carbon fashion and providing incentives for PEBs. Originality/value First, the authors examine the internal factors influencing PEB among Chinese university students within the “dual-carbon” initiative framework. Second, this research pioneers the use of structural equation modeling to merge TPB and VBN theories, offering a predictive model for university students’ PEB. Third, the authors introduce “environmental risk perception” as a novel variable derived from both TPB and VBN, enhancing the model’s explanatory power.

The effect of social media engagement on telemedicine adoption: an empirical study

Purpose This study aims to assess the collective impact of social media engagement and anxiety due to COVID-19 on telemedicine adoption intentions with other constructs of the Technology Acceptance Model (TAM) concerning anxiety linked to COVID-19 and the influence of privacy concerns on TAM constructs. These constructs encompass the perception of ease of use, perceived usefulness, one’s attitude toward telemedicine and the intention to utilize telemedicine. Design/methodology/approach A total of 178 comprehensive responses were gathered over a six-month period from residents in Mumbai, India, to examine the proposed model. The data was analyzed using software tools, including SPSS version 23 and IBM AMOS 21, to compute factor loadings, assess model fit, estimate path relationships and conduct hypothesis testing. Findings Privacy concerns with telemedicine usage had a significant negative impact on behavioral engagement (B = −0.20, SE = 0.08, p < 0.05) and positively impacted affective engagement (B = 0.25, SE = 0.06, p < 0.01). Similarly, anxiety due to COVID-19 had a negative impact on the perceived usefulness of telemedicine (B = −0.10, SE = 0.03, p < 0.05). Research limitations/implications This research addresses a void in the existing literature by merging the TAM and the Social Media engagement theory. This study reaffirms the impact of past and relevant experiences, privacy concerns and COVID-19-induced anxiety on various components of TAM, thus expanding and enriching the TAM model. Practical implications Healthcare administrators should implement strategies to alleviate privacy-related apprehensions associated with telemedicine platforms. Additionally, they should promote existing users to create and disseminate positive content to mitigate COVID-19-induced anxiety and foster meaningful engagement, thereby enhancing the willingness to adopt telemedicine. Social implications Providers and promoters of telemedicine platforms and services may lean toward employing digital marketing campaigns that rely on emotional persuasion, including tapping into the fear factor to boost subscription and service sales. Such practices raise ethical questions, underscoring the need for well-defined advertising standards to govern the marketing of these products. Originality/value This article is among the relatively rare studies that document the favorable influence of emotional engagement on the intention to utilize telemedicine, underscoring the significant role of emotions in shaping telemedicine adoption Intentions.

A common factor underlying individual differences in confirmation bias.

When they are asked to test a given hypothesis, individuals tend to be biased towards confirming evidence. This phenomenon has been documented on different cognitive components: information search, weighing of evidence, and memory recall. However, the interpretation of these observations has been debated, and it remains unclear whether they truly reflect a confirmation bias (as opposed to e.g., a bias towards positive information). In the present study we aimed at evaluating whether these biases might be subtended by a common factor. We adapted three classic experimental paradigms on hypothesis testing (Wason selection task, 2-4-6 task, and interviewee task) and examined the relation between these biases using an individual differences approach. Participants (N = 200) completed a total of nine behavioral tasks, in which each component of confirmation bias was measured in each of the three experimental paradigms. Correlations and factor analyses within a multitrait-multimethod framework indicated greater convergence of bias scores within each component across paradigms, than within experimental paradigms. This suggests that a common factor underlies the different measurements of confirmation bias across experimental paradigms, at least to some extent. In these paradigms, thus, biases towards confirming evidence may truly reflect a confirmation bias.

Closed-Loop Auditory Stimulation (CLAS) During Sleep Augments Language and Discovery Learning

Background/Objectives: Slow oscillation (SO) brainwaves observed during sleep have been shown to reflect the process of memory consolidation, that underlies the critical role of sleep in learning, memory, and other cognitive functions. Closed-loop auditory stimulation (CLAS) uses tones presented in phase with SOs to increase their amplitude and number, along with other brainwave signatures related to memory consolidation. Prior studies have found that CLAS maximizes the ability to perform rote memorization tasks, although this remains controversial. The present study examined whether CLAS affects a broader range of learning tasks than has been tested previously, including a rote language learning task requiring basic memorization and also two discovery learning tasks requiring insight, hypothesis testing, and integration of experience, all processes that benefit from memory consolidation. Methods: Twenty-eight healthy participants performed language and discovery learning tasks before sleeping in our laboratory for three continuous nights per week over two weeks, with verum or control CLAS using a prototype NeuroGevity system (NeuroGeneces, Inc., Santa Fe, NM, USA) in a crossed, randomized, double-blind manner. Results: Language learning showed a 35% better word recall (p = 0.048), and discovery learning showed a 26% better performance (p < 0.001) after three continuous nights of CLAS vs. control. EEG measures showed increased SO amplitude and entrainment, SO-spindle coupling, and other features that may underlie the learning benefits of CLAS. Conclusions: Taken together, the present results show that CLAS can alter brain dynamics and enhance learning, especially in complex discovery learning tasks that may benefit more from memory consolidation compared with rote word pair or language learning.

Simulation-based, Finite-sample Inference for Privatized Data

Privacy protection methods, such as differentially private mechanisms, introduce noise into resulting statistics which often produces complex and intractable sampling distributions. In this paper, we propose a simulation-based “repro sample” approach to produce statistically valid confidence intervals and hypothesis tests, which builds on the work of Xie and Wang (2022). We show that this methodology is applicable to a wide variety of private inference problems, appropriately accounts for biases introduced by privacy mechanisms (such as by clamping), and improves over other state-of-the-art inference methods such as the parametric bootstrap in terms of the coverage and type I error of the private inference. We also develop significant improvements and extensions for the repro sample methodology for general models (not necessarily related to privacy), including 1) modifying the procedure to ensure guaranteed coverage and type I errors, even accounting for Monte Carlo error, and 2) proposing efficient numerical algorithms to implement the confidence intervals and p-values.

Effect of integrated financial reporting on firm value with the role of adjusting corporate governance in companies listed on the Iraqi stock exchange

The issue of conflict of interests between shareholders and managers and the mechanism of corporate governance as a solution to reduce agency costs associated with it is one of the important issues that has attracted the attention of many researchers and experts due to its effect on the performance of companies. The purpose of this research is the effect of integrated financial reporting on company value with the role of adjusting corporate governance in companies listed on the Iraqi Stock Exchange. The current research is applied in terms of purpose and descriptive and correlational in nature. The time domain of the research covers a period of years, from the beginning of 2016 to the end of 2022. The studied sample included 10 companies that were selected by systematic elimination method. The results of the test of research hypotheses indicated that corporate governance does not have a modifying role in the effect of integrated financial reporting on the value of the company. It seems that in the Iraqi capital market, integrated financial reporting tools cannot help the shareholders in evaluating the company's value, and other factors affecting the stock price (company's value) are considered by the shareholders.