Model Hypothesis Testing Research Articles

ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES

<p><em><span lang="EN-US">This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). </span><span lang="EN">The analysis technique used is multiple regression analysis. </span><span lang="EN-US">The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.</span></em></p>

Investor’s values and investment decision towards ESG stocks

Purpose This study aims to investigate factors that influence the attitudes and intentions of investors towards environmental, social and governance (ESG) stocks in the presence of perceived risk as a moderator. Design/methodology/approach Data was collected through an online survey method from 341 investors with more than three years of investing experience. Smart PLS was used to analyse the data using two-stage structural equation modelling. First, a measurement model was performed for construct reliability and validity, followed by path analysis (structural model) for hypothesis testing and overall model predictability. Findings The findings show that both environmental concern (altruistic value) and economic concern (egoistic value) are crucial for the attitude and intention of investors to invest in ESG-backed stocks; however, environmental concern was found to be a more significant predictor of their behaviour, showing evidence of pro-environmental values in the decision-making of utility-seeking individuals. No significant impact of perceived risk was evident as a moderator of the relationship between attitude and intention towards ESG stocks. Practical implications The study's findings have implications for fund managers, policymakers, and the government. Values as antecedents were found to be influential in shaping investors’ attitudes and intentions towards the environmental cause. Fund managers could include more ESG-compliant companies in their portfolios, and the government can play an important role in encouraging investors by providing financial incentives. Corporates should also take strategic steps to adopt green production processes to secure long-term, sustainable capital funding. Originality/value To the best of the authors’ knowledge, there has been no research done in the field of ESG investing that takes into account the values (both altruistic and egoistic) of investors as potential antecedents of their attitudes and intentions.

Linear mixed-effect models for correlated response to process electroencephalogram recordings.

A data set of clinical studies of electroencephalogram recordings (EEG) following data acquisition protocols in control individuals (Eyes Closed Wakefulness - Eyes Open Wakefulness, Hyperventilation, and Optostimulation) are quantified with information theory metrics, namely permutation Shanon entropy and permutation Lempel Ziv complexity, to identify functional changes. This work implement Linear mixed-effects models (LMEMs) for confirmatory hypothesis testing. The results show that EEGs have high variability for both metrics and there is a positive correlation between them. The mean of permutation Lempel-Ziv complexity and permutation Shanon entropy used simultaneously for each of the four states are distinguishable from each other. However, used separately, the differences between permutation Lempel-Ziv complexity or permutation Shanon entropy of some states were not statistically significant. This shows that the joint use of both metrics provides more information than the separate use of each of them. Despite their wide use in medicine, LMEMs have not been commonly applied to simultaneously model metrics that quantify EEG signals. Modeling EEGs using a model that characterizes more than one response variable and their possible correlations represents a new way of analyzing EEG data in neuroscience.

ASSESSING THE EFFECT OF ONLINE LEARNING SERVICE QUALITY ON CUSTOMER RETENTION THROUGH CUSTOMER SATISFACTION AS MEDIATION VARIABLE IN THE CULINARY STUDY PROGRAM BACHELOR DEGREE DURING THE COVID-19 PANDEMIC

This quantitative study explores the relationship between online learning service quality, customer satisfaction, and customer retention in the Culinary Study Program during the Covid-19 pandemic. Using data from 217 students in a private university, specifically in Surabaya. The analysis employed in this study is Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationship between the research variables, including the measurement model (outer model) for validity and reliability testing, and the structural model (inner model) for hypothesis testing and mediation analysis. The research reveals a significant direct effect of online learning service quality on customer satisfaction. Higher levels of service quality positively impact customer satisfaction, aligning with previous research in e-learning contexts. Additionally, the study establishes a significant indirect effect of online learning service quality on customer retention through customer satisfaction as a mediation variable. Higher customer satisfaction levels lead to increased customer retention in the Culinary Study Program. These findings offer insights for educational institutions to enhance service quality and customer satisfaction, focusing on dimensions such as content, system functionality, and interaction quality. Implementing strategies to prioritize student satisfaction can improve online learning effectiveness during challenging times like the Covid-19 pandemic. Overall, this study contributes to the knowledge of online learning service quality, customer satisfaction, and customer retention, emphasizing the importance of high-quality online learning experiences for student satisfaction and retention in the Culinary Study Program during the Covid-19 pandemic.

Familytakāfulpurchase intentions in Bangladesh: the mediating role of attitude and saving motives and the moderating role of religiosity

PurposeThe purpose of this study is to predict family takāful purchase intentions (FTPIs) using an extended theory of planned behavior (TPB) with relevant mediating and moderating factors.Design/methodology/approachThis study is based on a survey of 384 Muslim employees who work in both government and private organizations. This study used partial least square structural equation model (PLS-SEM) for hypothesis testing, predictive relevance and measuring the effect size of the model.FindingsThe study found that attitude (ATT), subjective norms (SN), perceived behavioral control (PBC), saving motives (SM), promotional campaign (PC) and religiosity (RG) directly contribute to the prediction of FTPIs. Furthermore, ATT and SM partially mediate between PC and FTPI. Moreover, RG significantly moderates the association between ATT, SN, SM and FTPI, while RG insignificantly moderates the link between PBC and FTPI.Practical implicationsThis study provides insight into understanding the factors leading to an enhanced understanding of FTPI in a country where the industry is growing very fast. Further, the study suggests informative and persuasive promotions to encourage FTPI in Bangladesh and similar countries.Originality/valueThis study provides insights into previously unaddressed FTPI among Muslim employees in Bangladesh and similar countries. Prior work on determining FTPI has not focused on promotional campaigns and saving motives, and thus, this study has extended TPB to understand the phenomenon.

Are standing osmotic gradients the main driver of cerebrospinal fluid production? A computational analysis

BackgroundThe mechanisms of cerebrospinal fluid (CSF) production by the ventricular choroid plexus (ChP) have not been fully deciphered. One prominent hypothesized mechanism is trans-epithelial water transport mediated by accumulation of solutes at the luminal ChP membrane that produces local osmotic gradients. However, this standing osmotic gradient hypothesis has not been systematically tested.MethodsTo assess the plausibility of the standing gradient mechanism serving as the main driver of CSF production by the ChP, we developed a three-dimensional (3D) and a one-dimensional (1D) computational model to quantitatively describe the associated processes in the rat ChP inter-microvillar spaces and in CSF pools between macroscopic ChP folds (1D only). The computationally expensive 3D model was used to examine the applicability of the 1D model for hypothesis testing. The 1D model was employed to predict the rate of CSF produced by the standing gradient mechanism for 200,000 parameter permutations. Model parameter values for each permutation were chosen by random sampling from distributions derived from published experimental data.ResultsBoth models predict that the CSF production rate by the standing osmotic gradient mechanism is below 10% of experimentally measured values that reflect the contribution of all actual production mechanisms. The 1D model indicates that increasing the size of CSF pools between ChP folds, where diffusion dominates solute transport, would increase the contribution of the standing gradient mechanism to CSF production.ConclusionsThe models suggest that the effect of standing osmotic gradients is too small to contribute substantially to CSF production. ChP motion and movement of CSF in the ventricles, which are not accounted for in the models, would further reduce this effect, making it unlikely that standing osmotic gradients are the main drivers of CSF production.

Structural Relationship of Sports Service Quality, Perceived Value, Satisfaction, and Behavioral Loyalty among Customers of Commercial Sport Centers in Hunan Province, China

PURPOSE The purpose of this study is to verify the fit of the behavioral loyalty (BL) model for customers in commercial sport centers in Hunan Province, China, and verify the relationship between sport service quality (SSQ), perceived value (PV), satisfaction (S) and BL. METHOD The research subject is the customers of the commercial sport centers in Hunan Province, China. A total of 995 questionnaires were collected and after deleting 28 incomplete or incorrect questionnaires, 967 questionnaires were retained for data analysis. We used CFA to validate the measurement model and SEM for hypothesis testing. RESULT First, SSQ influences customers’ PV and S but does not influence BL. That is to say, a high level of SSQ in a sport centers can improve customers’ PV and S. Second, PV influences BL and S, and S also affects BL. In other words, a high level of PV can improve S and BL. CONCLUSION The results of this research provide some effective suggestions for the sport industry of commercial sport centers, and provide a reference direction for the future sport industry research field.

The Relationship Between Digital Marketing, Customer Relationship Marketing (CRM), and Online Purchase Intention : The Case of Facebook Live in Thailand

This research investigated the relationship between digital marketing, customer relationship marketing (CRM), and online purchase intention among Facebook Live customers in Thailand. The online survey was distributed and collected data from 355 Facebook Live customers in Thailand by convenience sampling adopting the quantitative method. The data was analysed using SPSS for descriptive analysis and the partial least structural equation model (PLS-SEM) for hypothesis testing. The findings supported the relationship between digital marketing and online purchase intention through the mediating role of customer relationship marketing (CRM) among Facebook Live customers. This study may benefit business owners and online marketers to respond to Facebook live customers’ needs to improve their marketing management. Therefore, online shopping sites should pay attention to digital activities, especially digital marketing, and customer relationship marketing (CRM) because these factors influence online purchase intention among Facebook Live customers in Thailand. Moreover, the results could be applied in the online shopping marketplace strategies to improve online purchase intention through digital marketing and customer relationship management (CRM).

Effect of Financial Literacy, Income and Risk Perception on Investment Decision Making With Financial Behavior as Moderating Variable

The purpose of this study is to determine the effect of the moderating variables of Financial Behavior in Financial Literacy, Income and Risk Perception on Investment Decision Making in the Capital Market. The population in this study were students of the 6th and 8th semesters of accounting study program at Muhammadiyah University of Sidoarjo, with a total population of 980 and a sample 71 respondents obtained by Simple Random Sampling. By using data analysis techniques in the form of Outer Model for testing the validity an reliability of data an Inner Model for hypothesis testing using the SmartPLS version 3.0 application. The results obtained prove that Financial Literacy and Income cannot be moderated by Financial Behavior on Onvestment Decision Making in the Capital Market. This is different from Risk Perception which can be moderated by Financial Behavior. So that it can strengthen the relationship between Risk Perception and Investment Decision Making in the Capital Market.

Fluctuating ecological networks: A synthesis of maximum‐entropy approaches for pattern detection and process inference

Abstract Ecological networks such as plant–pollinator systems and food webs vary in space and time. This variability includes fluctuations in global properties such as the total number and intensity of interactions in the network but also in the number and intensity of local (i.e. node level) species interactions. Fluctuations of species' properties can significantly affect higher‐order network features, for example, robustness and nestedness, and should therefore be taken into account in null models for pattern detection and hypothesis testing. In ecological research, classical null models treat node‐level properties as ‘hard’ constraints that cannot fluctuate. Here, we review and synthesize a set of maximum‐entropy methods that allow for fluctuating (‘soft’) constraints, offering a new addition to the classical toolkit of the ecologist. We illustrate the methods with some practical examples, pointing to currently available open‐source computer codes. We clarify how this approach can be used by experimental ecologists to detect non‐random patterns with null models that not only rewire, but also redistribute interaction strengths by allowing fluctuations in the enforced constraints. Explicit modelling of interspecific heterogeneity through local (i.e. species level) fluctuations of topological and quantitative constraints offers a statistically robust and expanded (e.g. including weighted links) set of tools to understand the assembly and resilience of ecological networks.

The road not taken: Evolution of tetrodotoxin resistance in the Sierra garter snake (Thamnophis couchii) by a path less travelled.

The repeated evolution of tetrodotoxin (TTX) resistance provides a model for testing hypotheses about the mechanisms of convergent evolution. This poison is broadly employed as a potent antipredator defence, blocking voltage-gated sodium channels (Nav ) in muscles and nerves, paralysing and sometimes killing predators. Resistance in taxa bearing this neurotoxin and a few predators appears to come from convergent replacements in specific Nav residues that interact with TTX. This stereotyped genetic response suggests molecular and phenotypic evolution may be constrained and predictable. Here, we investigate the extent of mechanistic convergence in garter snakes (Thamnophis) that prey on TTX-bearing newts (Taricha) by examining the physiological and genetic basis of TTX resistance in the Sierra garter snake (Th.couchii). We characterize variation in this predatory adaptation across populations at several biological scales: whole-animal TTX resistance; skeletal muscle resistance; functional genetic variation in three Nav encoding loci; and levels of gene expression for one of these loci. We found Th.couchii possess extensive geographical variation in resistance at the whole-animal and skeletal muscle levels. As in other Thamnophis, resistance at both levels is highly correlated, suggesting convergence across the biological levels linking organism to organ. However, Th.couchii shows no functional variation in Nav loci among populations or difference in candidate gene expression. Local variation in TTX resistance in Th.couchii cannot be explained by the same relationship between genotype and phenotype seen in other taxa. Thus, historical contingencies may lead different species of Thamnophis down alternative routes to local adaptation.

The Effects of Game Community Members’ Addiction Behaviors on Job Stress during the Outbreaks of COVID-19

The use of digital technologies represents many aims such as information, communication, and entertainment. Also, online games become one of the leisure time. Games are a prevalent form of entertainment in which the purpose of the design is to engage players. Besides, the addiction behaviors in this study refer to game addiction and community addiction. This study aims to explore the effects of addictive behaviors and job stress during the COVID-19. This study utilizes a structural equation model (SEM) for measurement evaluation and hypothesis testing. This study adapts members of the game community as the research participants to explore the impact of game addiction on community addiction and job stress. The results reveal that: (1) game addiction positively affects community addiction; (2) community addiction does affect job stress; (3) game addiction has no positive effects on job stress; however, it has an indirect effect.

Identifying contributing factors to China's declining share of renewable energy consumption: no silver bullet to decarbonisation.

Renewable energy consumption (REC) holds the key to sustainable development. Therefore, many studies have considered the role of REC. However, the factors influencing the REC share in total energy usage (SREC) are not well investigated. Especially, the factors of China’s fast-shrinking SREC are understudied. This research void on the world’s largest renewable energy producer and consumer, i.e., China’s decreasing SREC, is alarming and requires thorough investigation. Our study intends to fill this gap by analyzing the factors of China’s decreasing SREC. The study uses both the conventional (descriptive and directional correlational analyses) and some unconventional (automatic linear modeling (ALM) and Artificial neural network (ANN) multilayer perceptron (MLP)) approach to investigate the factors of China’s decreasing SREC. The initial hypothesis testing and most reliable model validation were achieved via directional correlational (Pearson and Spearman) and ALM analyses. The ANN MLP (two hidden layers) indicated that the most critical factor is “Combustible renewables and waste,” with a 100% normalized importance. It was followed by “urbanization (64.2%), gross savings (56.1%), and alternative and nuclear energy (38%),” respectively. It is suggested that the Chinese government and private investors prioritize their investments based on factors’ importance ranking.Graphical abstract Supplementary InformationThe online version contains supplementary material available at 10.1007/s11356-022-20972-x.

The Potential of Re-exports: A Probability for Fiji’s Trade Growth

This study investigates the significance of re-exports in Fiji. The dominance of the re-export of domestic exports is indisputable in Fiji; however, there is lack of literature concerning the performance of re-exports to total exports transiting the Fijian economy. This study aspires to fill that gap offering suggestions to strengthen the total exports of Fiji by diversifying the trade policies. Time series data is used for total exports, re-exports and domestic exports from 1985 to 2018 to establish an ARDL model. The model was subjected to diagnostic testing with a favorable outcome regarding the stability of the model for hypothesis testing. The findings re-affirm that re-exports are a significant predictor of Fiji’s total exports and trade growth. This research signifies the need for national policies to include the promotion of re-exports. Conclusively, the finding of this study is instrumental in updating or reshaping development policies for inclusive growth.

The Importance of Random Slopes in Mixed Models for Bayesian Hypothesis Testing

Mixed models are gaining popularity in psychology. For frequentist mixed models, previous research showed that excluding random slopes—differences between individuals in the direction and size of an effect—from a model when they are in the data can lead to a substantial increase in false-positive conclusions in null-hypothesis tests. Here, I demonstrated through five simulations that the same is true for Bayesian hypothesis testing with mixed models, which often yield Bayes factors reflecting very strong evidence for a mean effect on the population level even if there was no such effect. Including random slopes in the model largely eliminates the risk of strong false positives but reduces the chance of obtaining strong evidence for true effects. I recommend starting analysis by testing the support for random slopes in the data and removing them from the models only if there is clear evidence against them.

Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening

company size on financial performance through corporate social responsibility either directly or indirectly in mining companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The analytical method used is descriptive analysis, testing the assumptions of the hypothesis test model. The population of this study are mining companies for the 2017-2020 period, which totaled 50 companies. The sample in this study amounted to 15 companies. The results of this study indicate that environmental performance has a positive and significant effect on company performance, environmental costs have a negative and significant effect on company performance, company size has a negative and insignificant effect on company performance, corporate social responsibility has a negative and insignificant effect on company performance, and environmental performance has a negative effect. and not significant to the company's performance through corporate social responsibility, environmental costs have a positive and insignificant effect, the size of environmental companies has a negative and insignificant effect on company performance through corporate social responsibility.

The role of supply chain on the competitiveness and the performance of restaurants

The purpose of this study is to analyze the effect of supply chain management on competitiveness, the positive effect of supply chain management on performance and the positive influence of competitiveness on performance in restaurants in the province of Banten Indonesia. The research method uses a hypothesis testing model, the respondents of this research are tourists who want to travel to a tourist attraction in Banten Province. Data collection is done online, using the Google Form website. Researchers distributed questionnaires to tourists using social media who had visited Banten province. This study uses a convenience sampling technique, where the sample members are respondents who are easy to find, and the convenience makes data collection more effective and efficient since it saves time and costs. The sample in this study was 290 tourists who had visited Banten Province. The technique of collecting data in this study used an online questionnaire, data analysis using structural equation modeling (SEM) by applying SmartPLS 3.0 software. Based on the results of data analysis, the results show there is a significant relationship between supply chain management and competitiveness, a significant relationship exists between supply chain management and restaurant performance and finally, competitiveness influences positively the restaurant performance.

Tourist visiting interests: The role of social media marketing and perceived value

This research is intended to measure the influence of Social Media Marketing which uploads tourist destinations in Banten Province with interest in visiting mediated by perceived value. The research method uses a hypothesis testing model and uses a cross sectional model, where data is collected completely within a certain time. The study uses a convenience sampling technique, where the sample members are respondents who are easy to find, and this convenience makes data collection more effective and efficient since it saves time and costs. The sample in this study were 290 tourists who had visited Banten Province. The technique of collecting data in this study used an online questionnaire, data analysis using structural equation modeling (SEM) using SmartPLS 3.0 software. The study concluded that there was a significant relationship between Social Media Marketing and Perceived Value. There was a significant relationship between Social Media Marketing and Visiting Interests. There was a significant relationship between Perceived Value and Visiting Interests.

Hemodiyaliz Hastalarında Manevi Bakımın Psikolojik İyi Oluş Üzerindeki Etkisinde Özyeterlilik ve Dayanıklılığın Aracı Rolü: Tanımlayıcı Araştırma

Objective: This study was planned to be descriptive to investigate the mediating role of self-efficiency and resilience in the effect of spiritual care on psychological well-being in individuals receiving hemodialysis treatment. Material and Methods: The study has been completed with 207 dialysis patients who matched the research criteria. Confirmatory factor analysis, correlation, and reliability analysis have been performed in the data's statistical evaluation. The structural equation model for hypothesis testing and the bootstrap technique for mediation testing have been used. Results: In this study conducted with hemodialysis patients, it has been determined that spiritual care has a positive effect on psychological well-being, self-efficacy, and resilience. Moreover, it has been determined that self-efficacy and resilience had a partial mediating role in the effect of spiritual care on psychological well-being. By meeting the spiritual care needs of patients receiving hemodialysis treatment, the psychological well-being, self-sufficiency and resilience levels of the patients can be increased. Conclusion: It has been determined that to increase the psychological well-being, self-efficacy, and resilience of these patients, the spiritual care needs that support holistic care should be met. It can be suggested that nurses who have primary responsibility in the treatment and follow-up of dialysis patients should be aware of these factors and plan appropriate nursing activities that will minimize their negative effects on the individual.

The Effect of Financial Literacy, Minimum Investment Capital and Investment Motivation on Students' Interest to Invest in the Capital Market with an Understanding of Investment as a Moderating Variable

This study aims to determine the effect of moderating variables on Understanding Investment in Financial Literacy, Minimum Investment Capital and Investment Motivation on Student Interest to Invest in the Capital Market. The sample in this study was 100 respondents by distributing 100 questionnaires to Accounting Students, UMSIDA. By using data analysis techniques in the form of Outer Model for testing the validity and reliability of the data and Inner Model for hypothesis testing, using the SmartPLS version 3.0 application. The results in this study prove that Financial Literacy and Minimum Investment Capital cannot be moderated by Investment Understanding on Student Interest to Invest in the Capital Market. This is different from Investment Motivation which can be moderated by Investment Understanding. So that it can strengthen the relationship between Investment Motivation and Student Interest to Invest in the Capital Market.