Moderated Regression Analysis Research Articles

Technology use and employee well-being among teachers during Covid-19: moderating effects of school support and detachment from work

PurposeThis study examined whether job and personal resources could buffer the negative effects of technostrain and information and communication technology (ICT) availability demands on employee well-being.Design/methodology/approachThe data were collected among Finnish comprehensive school teachers (n = 323) between December 2020 and February 2021 through an online questionnaire. Hierarchical multiple regression analyses were employed to analyse the main and moderating effects.FindingsThe results indicated that technostrain was positively associated with burnout and negatively associated with work engagement. These associations were stronger than those of ICT availability demands. The moderated regression analyses revealed that psychological detachment buffered the negative effects of technostrain on cynicism and a sense of inadequacy. School support acted as a moderator by buffering the negative impact of technostrain on emotional exhaustion and cynicism. Furthermore, school support was found to be an important job resource in terms of boosting work engagement when ICT availability demands were high.Originality/valueThis study provides insights into the role of resources in buffering possible burdening effects of technology on teacher well-being when adopting online teaching in the context of the Covid-19 pandemic.

The nexus between financial literacy, risk perception and investment decisions: Evidence from Indonesian investors

Financial literacy is an essential factor for individuals or households in making investment decisions. However, the problem of insufficient financial literacy is still considered one of the factors limiting the creation of successful investments, especially in relation to risk perception. Some investors have financial losses due to their limited financial literacy, making inefficient investment decisions and implicating high-risk investment choices. Hence, this study aims to explore the interconnection between financial literacy, risk perception and investment decisions. Moderated regression analysis was used for 233 investors in Indonesia who completed financial management training. The results showed that financial literacy has a positive and significant impact on investment decisions, which means that it could be used to improve the quality of investment decisions. On the other hand, risk perception as a moderating variable weakened the impact of financial literacy on investment decisions; this confirmed the consistent results before and after financial training. Overall, financial literacy across three dimensions (knowledge, skills, and attitude) plays an important role in investors allocating more funds to investment instruments than respondent groups with lower financial literacy levels. In addition, the level of financial literacy also influences the choice of investment product.

ESG Risk and Firm Value: The Role of Materiality in Sustainability Reporting

Purpose: This research aims to investigate the impact of environmental, social, and governance (ESG) risk on firm value and analyse the disclosure of materiality as a moderation variable. Methodology/Approach: We select research data through purposive sampling. We obtain ESG risk scores from Sustainalytics. Content analysis measures the materiality of sustainability disclosures. We processed 204 company data sets in Indonesia using moderated regression analysis techniques between 2020 and 2022. Findings: Empirical results show that greater environmental, social, and governance risks will lower firm value. Furthermore, the disclosure of materiality in the sustainability report can moderate the negative impact of ESG risk on the firm's value. Research Limitation/Implication: This research's implications are essential for standard-makers and governments to increase corporate attention to environmental, social, and governance risk aspects. The company's operations pose ESG risk, which negatively impacts market value as investors rely on this information for their decision-making. Furthermore, this research also implies that management understands the importance of materiality in sustainability reports. Originality/Value of paper: This research enriches existing literature on corporate risk, focusing on environmental, social, and governance risks. This paper also adds references to materiality disclosure in sustainability reports.

The Effect Of Interaction Between Non-Performing Loans And Operating Expenses On Capital Adequacy Ratio As Moderated By Return On Equity

This study aims to analyze the effect of interaction between non-performing loans (NPL) and Operating Expenses to Operating Income (OEOI) ratios on capital adequacy ratio (CAR) as moderated by return on equity (ROE). A quantitative approach was used in this research. The data in this research were secondary ones and they were obtained from the annual financial statements for 2018-2020 period from commercial banks listed on Indonesian stock exchange (IDX). As many as 42 commercial banks served as the research population. From this number, using the requirement of having complete financial statements for 2018-2020 period as the criteria, 30 commercial banks were sampled purposively. The data were analyzed using multiple linear regression and moderating regression analysis (MRA). This study found that both NPL and operating expenses had a negative effect on CAR. However, while the former’s effect was significant, that of the latter was not. From the moderation regression analysis, it was revealed that ROE could not moderate the NPL’s effect on CAR, yet it could moderate the impact of OEOI on CAR.

Tri Hita Karana Culture Moderate: Good Corporate Governance and Morality in Fraud Prevention

The aim of this research is to determine the influence of Good Corporate Governance and Morality on Fraud Prevention in LPDs throughout Sukawati District directly or moderated by the Tri Hita Karana culture. The population in this study was LPDs in Sukawati District, totaling 33 LPDs with respondents for each LPD consisting of Leaders/Chairmen, Treasurers, Financial Administration Staff and Internal Supervisory Bodies. The sampling technique used was a saturated sampling technique where research data was collected through the results of distributing questionnaires and analyzed using the Moderated Regression Analysis (MRA) analysis technique. The research results state that Good Corporate Governance has a positive effect on Fraud Prevention. Morality has a positive effect on Fraud Prevention. Tri Hita Karana Culture is a moderating variable that strengthens the influence of the Good Corporate Governance variable on Fraud Prevention. Tri Hita Karana Culture is a moderating variable that strengthens the influence of the Morality variable on Fraud Prevention. The results of this research can provide practical contributions to interested parties, namely LPD managers and village behavior as LPD owners. LPD can increase awareness and understanding of the importance of good corporate governance and morality in preventing fraud. Training related to Tri Hita Karana cultural values ​​can also be provided to employees to strengthen commitment to ethical and responsible practices.

Can Digital Orientation Assist Digital Marketing and E-Payments Perform Better for MSME Performance in Indonesia?

Rapid development in the perfume industry has been accompanied by accelerated digitalization, which was unexpected by most Micro, Small and Medium Enterprises (MSMEs). Many MSMEs in this sector experience problems with access and knowledge of digital technology, especially in digital marketing and e-payment. Most MSME players are still learning and are slow to adopt digitalization in their perfume business. This research aims to analyze the influence of digital marketing, e-payment and digital orientation on the performance of perfume MSMEs in West Java Province. A sample of 100 respondents, company owners or managers, was selected using stratified sampling. Data analysis uses Structural Equation Modeling (SEM) and Moderated Regression Analysis (MRA). The results show that digital marketing and digital orientation have a positive and significant effect on MSME performance, while e-payment does not have a significant effect. Digital orientation also negatively and insignificantly moderates the influence of digital marketing and e-payment on MSME performance. Perfume MSMEs are advised to consider the role of digital orientation and optimize digital marketing strategies to improve their business performance.

DETERMINANTS OF TAX AVOIDANCE IN LQ45 COMPANIES WITH COMPANY SIZE AS A MODERATION

This research investigates the determinants of tax avoidance with company size as a moderation. Regarding the increase in environmental social governance (ESG) investment since 2013 in Indonesia, this research uses eight LQ45 companies for 2013-2023. This research uses Moderated Regression Analysis. The results show that profitability, financial distress, and asset turnover significantly influence tax avoidance. In contrast, company size and ESG do not influence tax avoidance. Although company size can moderate profitability on tax avoidance, it cannot moderate financial distress, asset turnover, and ESG on tax avoidance. This research contributes to expanding understanding regarding tax avoidance through agency theory and legitimacy in providing academic literature. This research implies that a company's financial performance can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing profits.

PENGUKURAN PRAKTIK GREEN ACCOUNTING DALAM MEWUJUDKAN KEBERLANJUTAN USAHA (STUDI PADA INDUSTRI PERHOTELAN DI KOTA DENPASAR)

The hotel industry in Bali Province faces risks related to dependence on tourism, which can harm the environment and local communities. This research aims to understand the implementation of green accounting practices in achieving business sustainability, especially in the hotel industry in Denpasar City, Bali Province. Apart from green accounting practices, to achieve business sustainability, it is also essential to consider the dimensions of organizational size as influencing regulatory factors or moderating variables. The population in this study consisted of Head of Accounting who worked in five-star hotels in Denpasar City, Bali Province. Sample selection used a saturated sampling technique, which was included in the Non-Probability Sampling category. The quantitative data is obtained through a questionnaire with a Likert scale as a measurement tool, which the respondents fill in. The collected data was then analyzed using simple linear and moderated regression analyses (MRA). The regression analysis results show that implementing green accounting practices has a positive and significant impact on business sustainability. However, simultaneously, organizational size does not significantly influence the relationship between green accounting practices and business sustainability.

The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value

This study aims to examine and analyze the causes of digital integrated reporting in the effect of Return On Assets, Current Ratio, and Debt to Equity Ratio on firm value. The study was quantitative. The population was LQ-45 companies listed on the Indonesia Stock Exchange during 2019-2021. By using purposive sampling technique, we have 43 companies as the sample; with 129 firm years. Furthermore, the data analysis technique used Integrated Moderated Regression Analysis (MRA). As a result, both Return On Assets and Debt to Equity Ratio affect firm value. Additionally, digital integrated reporting moderated the effect of Return On Assets and Debt to Equity Ratio on firm value. Disclosure of digital integrated reporting, the companies would gain more trust from stakeholders and be easier in promoting the business. Thus, there would be more investors who were interested in investing their funds into the company and the firm value could increase

The Role of Profitability in Moderating the Effect of Managerial Ownership and Sales Growth on Earning Management

This research aims to determine and describe the role of Profitability in moderating the influence of Managerial Ownership and Sales Growth on Earning Management in LQ45 companies listed on the Indonesia Stock Exchange. The population in this research are companies that are included in the LQ45 group in 2020-2022. The sampling technique used in this research is a purposive sampling technique so that the sample obtained in this research is 28 companies. The data analysis techniques used in this research are Panel Data Regression and Moderate Regression Analysis. The results provide empirical evidence that Managerial Ownership has an effect on Earning Management, while Sales Growth has an effect on Earning Management. In addition, this research provides evidence that the interaction of Managerial Ownership and Profitability can weaken the relationship between the influence of Managerial Ownership on Earning Management.

Dividend Policy Determinants with Profitability as a Moderating Variable

This research seeks to ascertain how debt policy, asset growth, and free cash flow affect dividend policy with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. Descriptive research is used in this study with a quantitative approach with the data analysis method used is moderated regression analysis with Eviews version 10. All manufacturing companies that were listed on the Indonesia Stock Exchange between 2018 and 2020 make up the research population. Thirty-seven corporate samples made up the sample, which was selected using the purposive sampling method. Thus, the study's findings indicate that free cash flow has a favorable impact on dividend policy, Asset growth has a negative effect on dividend policy, Debt policy has a negative effect on dividend policy, profitability is able to strengthen the effect of free cash flow on dividend policy, profitability is able to strengthen the effect of asset growth on dividend policy, profitability is able to strengthen debt policy towards dividend policy.

Profitability, Sales Growth, Ownership Structure on Company Value with Moderation of Capital Structure in Fisihing Company

This research aims to test and analyze the influence of profitability, sales growth, managerial ownership and institutional ownership on company value with capital structure as a moderating variable in fishing companies. This research uses quarterly financial report data obtained from 8 fishing companies listed on the Indonesia Stock Exchange (BEI) for the period from Quarter I 2020 to Quarter III 2023. The sampling technique in this research uses Saturated Sampling Technique with 8 fishing companies selected as sample. This research uses panel data analysis techniques with moderated regression analysis (MRA) on E-views 13. The research results prove that profitability, managerial ownership and capital structure have a positive effect on company value, while sales growth and institutional ownership have no effect on company value. In addition, capital structure is able to moderate profitability on company value.

Determinants of Tax Evasion in the Perspective of Enforcement, Psychology, Trust, and Services

ABSTRACT Indonesia’s scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting tax evasion conduct. This study endeavors to amalgamate these perspectives to scrutinize the determinants of tax evasion comprehensively. Employing a quantitative methodology, a questionnaire was disseminated between April and August 2023, yielding 236 valid responses from individual taxpayers. Data analysis encompassed descriptive analysis, classical assumption testing, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing. Findings reveal an interplay among the four dimensions of tax evasion in curbing its incidence. Nevertheless, the moderating influence of demographics on this relationship proved nonsignificant. Conversely, the integration of Information and Communication Technology (ICT) bolsters the efficacy of the service perspective in mitigating tax evasion. Thus, a nuanced understanding of tax evasion necessitates a multifaceted approach. Furthermore, ICT adoption emerges as a potent instrument in fortifying the impact of the service perspective on curtailing tax evasion, urging governmental and tax regulatory bodies to consider leveraging ICT to bolster tax compliance.

Built for movement: Neighborhoods and adolescent physical activity behaviors, and the moderating role of socioeconomic position and gender

This study examined whether the built environment was associated with physical activity among adolescents in Oslo, Norway, and the role of socioeconomic position and gender as potential moderators of this association. We used data from 897 adolescents who participated in the TACKLE cross-sectional study conducted in 2020. Built environment features (recreational facilities, parks, forest, public transport, traffic calming devices, and schools) were assessed objectively using Geographical Information Systems. Physical activity data included device-measured moderate-to-vigorous physical activity, total physical activity, and self-reported active transportation to school. Using general linear models and logistic regression, we found that most built environment features were unrelated to the participants’ device-measured physical activity. Longer distances to school and to traffic calming devices were associated with decreased likelihood of participants reporting active transportation to school. Our moderated regression analysis showed that adolescents with low socioeconomic backgrounds seemed less affected by longer distances to school compared with their high socioeconomic counterparts. Furthermore, boys appeared to be more sensitive to traffic safety relative to girls. Implementing traffic calming devices may enhance active transportation to school and improve traffic safety for Norwegian adolescents.

The Influence of Service Quality, School Image, and Student Achievement on Student Loyalty by Student Satisfaction as Variable Moderating at an Islamic Junior High School Karawang

This research has the objectives to explore the influence of service quality, school reputation, and student achievement on student loyalty at an Islamic Junior High School in Karawang, by student satisfaction serving as a moderating factor. The research utilized a sample of 111 participants, specifically students from Islamic Junior High School in Karawang. The purposive sampling method was utilized for participant selection. The research adopts a field research approach by a quantitative emphasis. The primary data was gathered using questionnaires completed by the participants. The research has the objectives to assess how service quality, school reputation, and academic achievement influence student loyalty at an Islamic Junior High School in Karawang, considering student satisfaction as a moderating factor. A cohort of 111 students from an Islamic Junior High School in Karawang were chosen as participants using purposive sampling methods. The analysis methods utilized in this research are multiple linear regression, Moderating Regression Analysis (MRA), determination coefficient (Adjusted R2) and F test. The outcomes revealed that the adjusted coefficient of determination (R2) in the regression model was 0.573, signifying that the variability in service quality factors, school reputation, and academic performance can account for 57.3% of the variance in student loyalty factors. Furthermore, the adjusted R2 score in the regression model increased to 0.646, or 64.6%, following the introduction of the moderating variable. According to the outcomes of the F-test, the F-table score stands at 2.47 by a significance level of 5% (0.05). The calculated F-score of 50.113 surpasses the threshold of 2.47 at a significance level of 0.05, showing that the combined effects of service quality, school image, and academic performance have a considerable influence on student loyalty by the moderation model, the F-test outcome of 29.669 exceeds the critical score of 2.11 at a significance level of 0.05, suggesting that service quality, school image, and student achievement, when moderated by student satisfaction, significantly effect student loyalty. Keywords: Service Quality, School Image, Student Achievement, Student Loyalty, Student Satisfaction.

The influence of performance in training on self-confidence of wheelchair athletes with coach-athlete intimacy as a moderating variable

This study aims to analyse the self-confidence of wheelchair basketball, tennis, badminton, and archery athletes. This study uses a moderated regression analysis (MRA) approach, namely performance in training as independent variable, self-confidence as a dependent variable, and coach-athlete intimacy as a moderator. Sampling was done using total sampling at the open tournament championship. The wheelchair athletes involved were 20 basketball athletes, 15 tennis athletes, 15 badminton athletes, and 15 archery athletes age 29.98±2.4 with 11.37±1.2 years of training. The highest experience of the competition is that 37 athletes have participated at the national and international level. This study was conducted for six months from early June to November 2023. The data were collected using questionnaires that were confirmed and given before the match and semi-structured interviews to strengthen the discussion. The instrument consists of 57 items, and an Aiken V validity value of 0.863 and Cronbach’s Alpha value of 0.708 were obtained. The results showed that performance in training influenced self-confidence (sig. 0.003 or p<0.05) and (R2 = 12.8%). Meanwhile, the coach-athlete intimacy can positively moderate the performance of the coach-athlete with self-confidence (sig. 0.000 or p<0.05) and (R2 = 47.2%). The results of this study suggest the involvement of government agencies to foster, develop, and facilitate all individuals with special needs. In addition, it is necessary to increase the competence of coaches through special training or by opening a coach study program for coaching people with disability at the university. Further research should consider the number of samples involved and how to collect data with a research design adapted to the circumstances but can produce accurate data. Keywords: Training Performance, Self-Confidence, Coach-Athlete Intimacy, Wheelchair

The Impact Of Technology Mastery On Employee Turnover With Technostress As Moderator

Employee turnover in Indonesia has a fairly high rate and some of this is due to technology. On the other hand, 66% of companies are switching to digital transformation. This causes the employee turnover rate to increase. Most companies will experience an increase in employee turnover if there is technostress in their workforce. This research aims to examine the moderating effect of technostress on the relationship between technology mastery and employee turnover. The research model was built based on the employee perspective. Primary data was collected through questionnaires given to 151 workers or employees in Semarang City. Hypothesis testing is carried out using linear regression and moderated regression analysis (MRA). The research results show that there is a negative relationship between technology mastery and employee turnover, as well as the moderating role of technostress which influences the influence of technology mastery on employee turnover. This research helps company owners and human resource management to reduce employee turnover rates and can be used as a consideration for company evaluation to reduce technostress. To the best of the researchers' knowledge, this study has never been explored before. This research shows how these three variables act synergistically in a model.

Pengaruh Profitabilitas dan Leverage Terhadap Perataan Laba Dengan Pertumbuhan Perusahaan Sebagai Variabel Pemoderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Index Kompas100)

This study aims to determine the relationship between variables that are suspected to be factors of income smoothing, namely profitability and leverage on income smoothing and to determine whether company growth can strengthen the relationship between profitability and leverage on income smoothing. Research using a quantitative approach with secondary data in the form of financial statements. Using purposive sampling technique, with the criteria that manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and included in the kompas100 index, 16 companies with 48 samples were obtained. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA), with the help of SPSS 26. This study found that profitability has a significant positive effect on income smoothing, while leverage has no effect on income smoothing, company growth is able to strengthen the relationship between profitability and leverage on income smoothing.

Dinamika Pembangunan Sumber Daya Manusia (SDM) terhadap Perekonomian dengan Kontribusai Pendapatan Asli Daerah (PAD) sebagai Pemoderasi

The vulnerability of Bali's economy, which only depends on the tourism sector during the Covid-19 pandemic, has given rise to the idea of economic transformation to develop other sectors. In this effort, human development is a key factor as a major economic actor. Human Development Index (HDI) as an indicator of human resource quality is thought to have a positive influence on the economy as seen from Gross Regional Domestic Product (GRDP) at constant prices. Original Local Government Revenue (OLGR) as financial capital is considered capable of strengthening empowerment programs and policies that directly touch the community and downstream can strengthen the economy. The data used is secondary data for the 2013-2022 period obtained from Regencies and Cities in Bali Province (panel data). This research was tested using Econometric Views (Eviews) software (panel data regression). The analysis techniques used include descriptive statistics, panel data model analysis, classical assumption tests, interaction tests or Moderated Regression Analysis (MRA) and hypothesis testing with analysis of the coefficient of determination and t test. The aim of the research is to determine the effect of HDI on GRDP and to find out whether OLGR is able to moderate the influence of HDI on GRDP. The results show that HDI has a significant positive effect on GRDP. This means that increasing HDI will have a positive impact on increasing GDP. OLGR strengthens the positive influence of HDI on GRDP. This means that OLGR is able to strengthen and have an impact on human resource development and ultimately increase GDP growth which is an indicator of regional economic growth. Suggestions that can be given from the results of human resource investment research can be a priority so that regional communities can become the driving force of the regional economy. It is hoped that the use of OLGR for empowerment programs and policies that touch the community can be implemented more optimally so that it can improve the quality of human resources and have an impact on positive economic growth.

The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture

During forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting fraudulent activities and protecting the rights of whistleblowers, promoting transparency and accountability in public organizations. This study aims to analyze and explain the impact of attitudes, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention moderated by local culture. This analysis was conducted on local government internal auditors in 24 districts/cities in South Sulawesi Province, Indonesia. Research data were collected through questionnaires with a total research sample of 246 respondents and analyzed using multiple linear regression analysis and moderated regression analysis using the SPSS version 23 application. The research findings show that attitudes, perceived behavioral control, and organizational commitment have a significant effect on whistleblowing intention, while subjective norms do not have a significant effect on whistleblowing intention. Furthermore, regional culture moderates the influence of subjective norms and perceived behavioral control on whistleblowing intention but is unable to moderate the influence of attitudes and organizational commitment on whistleblowing intention.