Moderated Regression Analysis Research Articles

Understanding of Taxation, Utilization of Accounting Technology and Use of E-filling on Taxpayer Compliance with Internet Understanding as Moderation

This study aims to determine the effect of understanding taxation, utilization of accounting information technology and the use of e-filling on taxpayer compliance with internet understanding as moderation. This research uses quantitative methods with the data source used, namely primary data. The population in this study are taxpayers who have NPWP and are registered at KPP Pratama. The data analysis technique uses multiple linear regression and moderated regression analysis (MRA) using SPSS 25. The results showed that the influence of taxation, accounting information technology and the use of e-filling had a positive and significant effect. Internet understanding moderates the understanding of taxation and the use of e-filling. However, internet understanding is unable to moderate the use of accounting information technology. The results of this study are expected to help improve taxpayer compliance with their obligations as taxpayers.

The Effect of Earning Management, Information Asymmetry and Growth Asset on Future Stock Return with Dividend Policy as the Moderating Variable

This study aims to test and analyse the effect of effect of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns and whether the Dividend Policy could strengthen the relationship between the effects of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns in index LQ-45 companies listed on the Indonesia Stock Exchange from 2017 to 2022. This type of research is quantitative, using secondary data. The hypothesis testing used in the study was the Moderated Regression Analysis and Eviews 13 applications. The population in this study were all companies listed on index LQ-45. The data collection technique in this study was purposive sampling technique, from 45 research populations to 18 used as research samples. The results showed that Eamings Management, Information Asymmetry and Asset Growth simultaneously affect Future Stock Returns in index LQ-45 companies from 2017 to 2022. The research results obtained Risk Eamings Management affects Future Stock Returns, Information Asymmetry has no effect on Future Stock Returns, Asset Growth has no effect Future Stock Returns and the dividend policy could not strengthen the relationship between the effect of eamings management, information asymmetry and asset growth on the future stock retums.

At Work with Sustainable Well-Being and Sustainable Performance: Testing the DISC Model Among Office Workers

There is increasing interest in sustainable employment throughout employees’ careers, which makes sustainable work environments more and more important. This study investigates key components of sustainable work systems (i.e., job demands and job resources) and their association with employee sustainable well-being and sustainable performance. Specifically, using two prominent theoretical frameworks, the interaction between job demands and job resources was studied on the one hand and sustainable well-being and performance on the other. A cross-sectional survey study using online questionnaires was performed among 154 office workers of a business operations department. Moderated regression analyses revealed that emotional demands were negatively associated with sustainable performance in the case of low emotional resources (−1 SD, b = −0.14, p = 0.025), and this relation was buffered (and even reversed) in the case of high emotional resources (+1 SD, b = 0.11, p = 0.042). Regarding sustainable well-being, results revealed that higher cognitive job resources were associated with higher sustainable well-being (b = 0.13, p = 0.041). It can be concluded that enhancing job resources as key drivers of sustainable well-being and sustainable performance is important. The discussion addresses theoretical and practical implications, adding to the expanding knowledge of sustainable work systems.

Sharia Financial Inclusion in Moderating the Relationship between Socio-Economic Factors and Personal Financial Management to the Pre-Retirement-Phase

This study aims to determine the effect of Sharia financial inclusion in moderating the relationship between socio-economic factors and personal financial management in the pre-retirement phase with State Civil Apparatus (ASN) respondents in the Central Java region. The population in this research is all ASNs in the Central Java region. Determination of the sample using a purposive sampling method. The number of respondents in this research was 420 ASN in the Central Java region. Hypothesis testing uses multiple linear, moderated regression analyses (MRA), and statistical hypotheses. Based on the results of research and data analysis using multiple linear regression analysis, moderated regression analysis (MRA), and statistical hypotheses, it shows that Sharia financial inclusion and personal financial management have a positive and significant effect and can moderate the Pre-Retirement-Phase but socio-economic factors have no significant impact. The limitations of this research are (1) it is necessary to add other situational variables such as lifestyle, monthly income, and dependents (2) it is necessary to research on a broader area or one Indonesia (3) it is necessary to link it with decision variables invest in Sharia products such as Sharia capital markets or precious metals.

The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.

The Effect of Board of Commissioners Size on Earnings Management with Audit Committee as a Moderation in Companies Listed on LQ45

Earnings management is an agency problem that is often triggered by the separation of roles or differences in interests between shareholders and company management. This study aims to examine the effect of the size of the board of commissioners on earnings management with the audit committee as a moderating variable. This study was conducted in Indonesia with companies listed on the LQ45. The population of this study was all companies listed on the LQ45 for the 2019-2023 period, namely 45 companies with an observation period of 5 years. The sampling method used was purposive sampling, which is a method of determining samples based on certain criteria or considerations. The data analysis technique used was multiple linear regression analysis, but before the regression analysis was carried out, a prerequisite test must be carried out, namely the classical assumption test. Moderated Regression Analysis (MRA) was used to determine whether the audit committee variable could strengthen or weaken the relationship between the size of the board of commissioners and earnings management. Based on the results of the analysis and discussion in the previous chapter, the conclusion that can be drawn is that the size of the board of commissioners has a positive effect on earnings management in companies listed on the LQ45, and the audit committee is unable to moderate the effect of the size of the board of commissioners on earnings management in companies listed on the LQ45

The Moderating Role of Firm Size: Pengaruh Capital Structure, Current Ratio dan Profitability Terhadap Company Value

This study examines company value with firm size moderation in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 38 companies per year, selected using the purposive sampling method, resulting in a total of 152 data points over four years. The research variables include Debt to Asset Ratio (DAR), Current Ratio (CR), Return on Assets (ROA), firm size (log of total assets), and company value (Tobin's Q). Multiple linear regression analysis is employed to assess the impact of independent variables on company value, while Moderated Regression Analysis (MRA) is used to evaluate the moderating role of firm size. The findings indicate that capital structure, current ratio, and profitability positively and significantly affect company value. Firm size is shown to moderate the relationship between capital structure and current ratio with company value but does not moderate the relationship between profitability and company value. The study recommends expanding the data and research period and exploring other moderating variables to provide deeper insights into the factors influencing company value.

The Effect of Risk Management and Leverage Towards Corporate Sustainability with Corporate Governance Mechanisms as a Moderation Variable

This research analyzes whether Corporate Governance mechanisms can moderate the relationship between Risk Management and Leverage on Corporate Sustainability. This research is explanatory research that will test the causality relationship between variables using a Stakeholder theory approach. The population and sample for this research are non-financial companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The purposive sampling method was used for the sample selection in this research. The data analysis technique in this research uses moderated regression analysis and statistical test tools in the form of a normality test, classical assumption test, coefficient of determination test, F test, and t-test. The results of this research show that Risk Management and Leverage both have a negative and significant effect on Corporate Sustainability. Corporate Governance can moderate the relationship between Risk Management and Corporate Sustainability. Corporate Governance can also moderate the relationship between Leverage and Corporate Sustainability.

The spiraling effect of incivility enacted through information and communication technology (ICT) in the workplace

PurposeThis research provides an empirical test of Andersson and Pearson’s (1999) theoretical incivility spiral. Rather than investigate the incidence of incivility perpetration following incivility victimization in face-to-face interactions, this study tests for evidence of an incivility spiral due to communications enacted through information and communication technology (ICT) based on affective events theory (AET) (Weiss and Cropanzano, 1996). Further, the moderating impacts of both gender and incivility climate on this relationship are considered.Design/methodology/approachThe sample for this Time 1–Time 2 survey-based research was comprised of 354 full-time working adults from a wide range of organizations. We employed hierarchical moderated regression analyses as our primary data analytic technique.FindingsResults demonstrate that victims of ICT incivility at Time 1 are likely to be perpetrators of ICT incivility at Time 2. Furthermore, this relationship is stronger for men than it is for women and is exacerbated in cultures that have a low tolerance for ICT incivility.Originality/valueThis is the first known test of the incidence of an incivility spiral due to communications enacted through ICT. There is special cause for concern given the often-impersonal nature of ICT use (and abuse) in organizations. Individuals may feel emboldened by the distance and perceived safety ICT mediation affords and may be less likely to moderate their online interactions with colleagues. Absent the physical intimacy and non-verbal signals that face-to-face interactions provide, individuals may be more likely to perpetuate incivility in ICT interactions even if there is no implicit intent to harm others.

THE INFLUENCE OF WORK ENVIRONMENT AND WORK DISCIPLINE ON WORK PRODUCTIVITY WITH WORK MOTIVATION AS A VARIABLE MODERATOR

This study aims to evaluate the influence of work environment and work discipline on employee work productivity, as well as to examine the role of work motivation as a moderation variable in the relationship. The research method used was a quantitative survey, with data collected through a questionnaire from 100 employees using the snowball sampling technique. Data analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of SmartPLS 3.3 software. The results showed that the work environment had a significant influence on work productivity, while work discipline did not show a significant influence, Work Motivation had a significant effect on work productivity. In addition, work motivation is proven not to moderate the influence between the work environment and work discipline on work productivity. These findings emphasize the importance of a conducive work environment in increasing employee productivity.

BOARD CHARACTERISTICS AND ENVIRONMENTAL PERFORMANCE : DOES OWNERSHIP MODERATE THE IMPACT?

The aim of this research is to examine the influence of ownership in moderating corporate governance on environmental performance. The analysis method employed is panel data regression and Moderated Regression Analysis on 52 companies in the energy sector listed on the Indonesia Stock Exchange during 2018-2022. Managerial ownership can strengthen the influence of board size and environmental committee on environmental performance positively and weaken board independence on environmental performance. Meanwhile, blockholder ownership reinforces the influence of board size on environmental performance. Managers play a role in enhancing the participation of boards and environmental committees in environmental practices. Blockholders from other fields need to improve their mastery of environmental practices. Originality of this research is diverse findings highlight the roles of managerial ownership and blockholder ownership in environmental performance, as well as the moderating role of ownership type in corporate governance on environmental performance. The findings of this research provide a new gap for academics to further examine the characteristics of blockholders.

The effect of infation and gross domestic product on value-added tax revenue in Indonesia with human development index as a moderating variable

This research is a quantitative study aimed at examining the effect of inflation and Gross Domestic Product (GDP) on Value Added Tax (VAT) revenue in Indonesia, with the Human Development Index (HDI) as a moderating variable. The study utilizes secondary data obtained from the Central Bureau of Statistics, the World Bank, and the Central Government Financial Reports. The population includes data on inflation, GDP, HDI, and VAT revenue in Indonesia from the period of 1990 to 2022. Using a saturated sampling technique, a total of 33 samples were analyzed. The research employs time series data with an observation period from 1990 to 2022. The analytical method used is Moderated Regression Analysis (MRA), supported by the SPSS 23 software. The results of the analysis indicate that inflation negatively affects VAT revenue, while GDP positively influences VAT revenue. On the other hand, HDI does not moderate or significantly affect the relationship between inflation and VAT revenue or between GDP and VAT revenue. HDI, as a moderating variable, weakens the effect of inflation on VAT revenue because a higher HDI reflects a population with better education and income levels, which tend to maintain more stable consumption patterns despite inflationary pressures. HDI focuses on social aspects (education, health, and income) that do not directly influence the relationship between GDP and VAT revenue, as VAT revenue is predominantly driven by consumption.

The Effect of Debt Financing and Equity Financing Decisions on Green Accounting: Profitability as a Moderating Variable

Environmental management has become increasingly urgent and a global concern, leading governments to mandate all companies implement environmentally friendly practices known as green accounting. The study aims to analyze the impact of debt financing and equity financing decisions on green accounting and to test the moderating effect of profitability. Secondary data was collected from manufacturing firms in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Panel data moderated regression analysis was employed, preceded by a test to determine the most suitable model among the Fixed Effect Model (FEM), Common Effect Model (CEM), or Random Effect Model (REM). The results indicate that debt financing inversly on green accounting while equity financing have a positive significant effect on green accounting. Profitability was not proven to be a moderator of the effect of debt financing and equity financing on green accounting.

Natural Disasters and Sustainability Development Goals (SDGs) in Indonesia: Perspectives on Social and Economic Conditions

Objective: The purpose of this study is to prove the impact of natural disasters on economic and social conditions in regions in Indonesia. In addition, this study also wants to examine the moderating effect of domestic and foreign investment on the effect of natural disasters on economic and social conditions in Indonesia. This research is in line to support the achievement of SDG 3 and SDG 8. Theoritical Framewrok: This research uses basic theories related to human resource development theory and Harrod-Dommar economic growth theory. Methods: This study identifies the economic and social conditions of 34 provinces in Indonesia from 2017 to 2021 using Moderated Regression Analysis (MRA). Results and Discussion: The results show that the level of natural disasters has a positive effect on financial conditions but a negative effect on social conditions of 34 provinces in Indonesia from 2017 to 2021. The final finding is that the domestic investment variable can only strengthen the positive effect of natural disasters on financial conditions. Research Implications: The findings of this study indicate that the government in Indonesia conducts disaster management and makes a well-structured financial budget for disaster management in Indonesia so as to reduce the negative impact of natural disasters that occur. Originality/Value: This study explores the impact of natural disasters on social and economic conditions in Indonesia, which is still rarely done by previous studies and the presence of domestic investment and foreign investment variables as moderating variables adds to the novelty of this study.

Determinan Kepatuhan Wajib Pajak dengan Pengetahuan Sebagai Pemoderasi

The decline in state revenue from taxes was due to the existence of taxpayers who did not comply in carrying out their tax obligations. The Indonesian government's efforts to make taxpayers comply in carrying out their tax obligations include implementing tax sanctions and the Voluntary Disclosure Program. The purpose of this study was to determine the effect of tax sanctions and Voluntary Disclosure Program on the compliance of individual taxpayers registered at KPP Pratama Makassar Utara. The population in this study were all individual taxpayers registered at KPP Pratama Makassar Utara using a sample of 100 samples based on purposive sampling as a sampling technique. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study show that tax sanctions and Voluntary Disclosure Program have a positive and significant effect on taxpayer compliance. The results of this study also indicate that knowledge of taxation has not been able to moderate the relationship between tax sanctions and the Voluntary Disclosure Program on taxpayer compliance.

Influence of Profit Management, Transfer Pricing, and Capital Intensity on Tax Avoidance with Company Size as A Moderation Variable

This research aims to determine the effect of earnings management, transfer pricing, and capital intensity on tax avoidance with company size as a moderating variable. The research objects used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. This research is a type of quantitative research with multiple linear regression models and Moderated Regression Analysis (MRA). In selecting samples that met the criteria, 30 companies were obtained. This research uses secondary data based on manufacturing company financial reports obtained from the Indonesia Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 application program. Partial research results showed that earnings management had an effect on tax avoidance, transfer pricing had an effect on tax avoidance, capital intensity had no effect on tax avoidance while moderated regression analysis (MRA) testing showed that company size moderated the effect of earnings management on tax avoidance, company size cannot moderate the effect of transfer pricing on tax avoidance, and company size cannot moderate the effect of capital intensity on tax avoidance.

TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.

Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.

Drivers, inhibiting factors and facilitating factors influencing purchase intention of suboptimal foods among Taiwanese consumers

PurposeTo elucidate the factors influencing suboptimal food (SF) purchase intention among Taiwanese consumers, this study extended the theory of planned behaviour (TPB) model by incorporating driving factors that encourage purchasing of SFs, that is, incorporating food waste awareness and personal norms. The inhibiting moderator of health consciousness and facilitating moderator of price consciousness were also considered.Design/methodology/approachA total of 305 online questionnaire responses were analysed. Moderated regression analysis was performed to test the hypotheses proposed in this study.FindingsConsumer attitudes toward purchasing SFs and perceived behavioural control as well as their food waste awareness and personal norms are determinants of their SF purchase intention. Health consciousness inhibits SF purchase intention, and price consciousness promotes SF purchase intention. In addition, the moderating effect of health consciousness reverses the positive relationship between personal norms and SF purchase intention, turning the relationship negative. However, the moderating effect of price consciousness strengthens the positive relationship between personal norms and SF purchase intention.Originality/valueIn addition to extending the TPB model, this study considered the main effects and moderating effects of health consciousness and price consciousness on consumers’ intention to purchase SF. The research findings contribute to the understanding of the relevant factors that influence Taiwanese consumers’ SF purchase intention. The study also outlines the implications of its findings in terms of encouraging consumers to purchase SFs to reduce food waste.

Student Academic Success: Can it be Improved Through the Discipline of Learning?

This research aims to determine the influence of learning discipline on students' academic success with peers as a moderator variable. The method used is an explanatory survey with questionnaire as data collection techniques. The populations in this study were all 643 students. Using simple random sampling techniques, a sample of 254 students was obtained. Data analysis uses multiple regression analysis with Moderate Regression Analysis (MRA). The results show that student academic success is influenced by the level of discipline; and peers moderate the influence of learning discipline on student academic success. These findings imply that improving student academic success can be improved through increasing learning discipline and supportive peers.