Moderated Regression Analysis Research Articles

THE INFLUENCE OF CORPORATE GOVERNANCE AND CSR ON DIVIDEND POLICY WITH LIQUIDITY AS A MODERATION VARIABLE IN LQ45 INDEX COMPANIES

This study was conducted with the aim of determining the contribution of corporate governance and corporate social responsibility to dividend policy with liquidity as a moderating variable. The population in this study were LQ45 index companies listed on the IDX for the period 2019-2023. The method used to determine the sample in this study was the purposive sampling method. Through this method, 11 companies were obtained that could be observed during the period 2019-2023 (5 years) so that the total observation data in this study was 55 data. The analysis technique used in this study was Moderated Regression Analysis (MRA) with the help of the SPSS 25 analysis tool. The results of the study explain that corporate governance contributes positively to dividend policy, while corporate social responsibility does not contribute to dividend policy. Liquidity contributes to weakening the relationship between corporate governance and dividend policy, while for the relationship between corporate social responsibility and dividend policy, liquidity cannot contribute

What Determines Travel Intention during COVID-19 to Aceh, Indonesia?

Objective –This study intends to quantify the impact of tourist risk perception, tourist hygiene, and safety perception on the travel intention of tourists who visited Banda Aceh, Aceh Besar, Aceh Tengah, and Sabang, Indonesia, during the COVID-19 pandemic.Design/Methodology –The purposive sampling method was used to collect primary data from respondents planning to travel to the specified destinations. 157 out of 175 distributed questionnaires were gathered. Moderated Regression Analysis (MRA) was employed to test the hypotheses.Results –Tourist hygiene and safety perception significantly influence travel intention. Tourist risk perception significantly influences travel intention. Tourist risk perception does not moderate the influence of tourist hygiene and safety perception on travel intention.Research limitations/implications –The study's findings suggest that governments of tourist destinations should ensure the availability of adequate facilities and infrastructure to promote travel intentions, particularly focusing on hygiene and security aspects. Limitations may include using purposive sampling, which might limit the generalizability of the results to a broader population.Novelty/Originality –This study provides valuable insights into the relationship between tourist risk perception, hygiene, and safety perceptions on travel intentions during the COVID-19 pandemic, specifically in the context of Aceh's tourist destinations. The findings highlight the non-moderating role of tourist risk perception in the relationship between hygiene and safety perception and travel intention. This contributes to the existing literature on tourism and risk management during pandemics.

The Effect of Degree Quality, Career, and Motivation on Students' Interest in Continuing Masters Studies

The purpose of this study was to determine the effect of quality motivation, career motivation, and degree motivation on the interest of accounting students to continue their master's studies in accounting with tuition fees as a moderating variable. The population in this study was 397 accounting students of the 2020 intake at 5 private universities in Bogor and the sample determination used a simple random sampling technique with the Slovin formula of 80 students. The analytical tools used were multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study prove that quality motivation and career motivation partially have a significant effect on the interest in continuing their master's studies in accounting, while degree motivation does not have a significant effect on the interest in continuing their master's studies in accounting. Quality motivation, career motivation, and degree motivation simultaneously have a significant effect on the interest in continuing their master's studies in accounting. Tuition fees as a moderating variable can moderate the effect of career motivation on the interest in continuing their master's studies in accounting, while tuition fees as a moderating variable cannot moderate the effect of quality motivation and degree motivation on the interest in continuing their master's studies in accounting.

Board Remuneration, Remuneration Committee, and Earnings Management in a Two‐Tier System for Company Sustainable Development

ABSTRACTThis study aims to analyze the effect of directors' and board of commissioners' remuneration on earnings management using the remuneration committee as a moderating variable. Using a sample of Indonesian non‐financial companies from 2014 to 2023 and using multiple regression analysis and moderated regression analysis, we found that directors' remuneration has a positive effect, while the board of commissioners' remuneration has a negative effect on earnings management. The remuneration committee negatively moderates the effect of directors' remuneration and positively moderates the effect of the board of commissioners' remuneration on earnings management. These results also remain consistent when using alternative measurements and the endogeneity test. We found many companies do not yet have a remuneration committee, so corporate governance can still be improved. This study has practical and theoretical contributions to increasing knowledge about agency theory, earnings management, and factors that can align the interests of directors, boards of commissioners, and shareholders so that the company's sustainable development can continue to be improved.

PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI

Companies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion.

Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

The influence of real and accrual earnings management on idiosyncratic risk with good corporate governance as a moderating variable

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

DETERMINANTS OF INCLUSIVE GROWTH IN G20 COUNTRIES WITH GENDER INEQUALITY INDEX AS A MODERATING VARIABLE

Introduction: Inclusive growth involves substantial discussions aimed at fostering inclusivity in global society. This research is important because it seeks to explain inclusive growth driven by investment, government spending, and trade openness, with the gender inequality index as a moderating variable in G20 countries over the period from 2007 to 2021. Methods: This research is a quantitative study using Ordinary Least Squares (OLS) regression and Moderated Regression Analysis methods (MRA). Results: The findings from the three variables included in this study indicate that two variables can influence inclusive growth, namely government spending and trade openness, while the investment variable does not affect inclusive growth. Conclusion and suggestion: This is due to the fact that G20 countries have not been able to realize the impact of investment rates on inclusive growth. In addition, the gender inequality index is capable of moderating the influence of government spending on inclusive growth. Thus, in creating inclusive growth, the government must be able to allocate its funds wisely and equitably to all elements of society, both men and women.

PERAN GCG DALAM MENGURANGI FINANCIAL DISTRESS: Dampak Penjualan dan Struktur Modal

This study examines how sales growth and capital structure affect financial hardship and finds that sound corporate governance acts as a mitigating factor. The research population includes companies in the transportation, utilities, and infrastructure sectors listed on the IDX during the 2018–2019 period. The sample was selected using purposive sampling, with 28 companies analyzed from 2018 to 2023, resulting in a total of 168 data points. Moderated Regression Analysis (MRA) utilizing SPSS 25 was used for the analysis. The results show that while capital structure has a beneficial influence on financial hardship, sales growth has a negative effect. Furthermore, good corporate governance strengthens the relationship between sales growth, capital structure, and financial distress.

The Effect of Leverage, Business Risk, and Investment Decisions on Company Value with Dividend Policy as a Moderating Variable in Coal Companies Listed on the Indonesia Stock Exchange in 2020-2022

This study aims to determine the influence of leverage, business riskand investment decisions on company value with dividend policy asa moderating variable. This type of research is quantitative research.The population in this study includes all coal companies. The samplein this research was 22 companies. The sampling method used inthis research is purposive sampling, while the data processingmethod used in this research is moderated regression analysis. Theresearch results show that leverage and business risk have asignificant negative effect on company value. Investment decisionshave no effect on company value. Dividend policy as a moderatingvariable weakens the influence of leverage and investment decisionson company value. Dividend policy as a moderating variable is ableto strengthen the influence of business risk on company value.

Unpacking Auditor Performance: The Influence of Internal Locus of Control, Salary, and the Moderating Role of Spiritual Intelligence

This study aims to investigate how internal locus of control and auditor salaries influence auditor performance, with a focus on spiritual intelligence as a moderating factor. The research was conducted among auditors at a Public Accounting Firm in Indonesia. Using purposive sampling, a sample of 92 auditors was selected, and data collection was carried out through a survey. The data were analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicate that both internal locus of control and salary positively impact auditor performance. Furthermore, the findings reveal that spiritual intelligence strengthens the link between internal locus of control and auditor performance. However, when examining the moderation of intelligence with auditor salaries, the results show that intelligence weakens the relationship between auditor salaries and performance.

Pengaruh religiusitas terhadap kesejahteraan psikologis dimoderasi oleh dukungan sosial teman sebaya

The purpose of this study was to see the effect of religiosity on psychological well-being and to see the role of peer social support in moderating the effect of religiosity on psychological well-being in PAI students at the Daar Al-Uluum Asahan Islamic Institute. The research method uses a quantitative approach. the data collection tools used are religiosity scales, psychoogical well-being and social support of friends as many as 200 samples in this study were obtained by purposive sampling technique. then the data were analyzed by moderate regression analysis. The data were analyzed using the structural equation model (SEM) technique multifariat amos version 23.0. Based on the results of the study, it shows that there is an effect of religiosity on psychological well-being and there is a role of peer social support as moderation in the effect of religiosity on the psychological well-being of PAI students of the Islamic Institute of Religion Daar Al-Uluum Asahan.

Dampak Simpanan dan Bonus Wadiah terhadap Net Imbalan pada Perbankan Syariah Indonesia (2018-2023)

This research serves to determine and examine how Wadiah Current Account Deposits, Wadiah Savings Deposits, and Wadiah Bonuses impact Net Income (NI). In addition, this study also looks at how firm size serves as a moderating variable in the relationship between the independent variables (Wadiah Current Account Deposits, Wadiah Savings Deposits, and Wadiah Bonus) and the dependent variable (Net Rewards).This study uses a quantitative approach by using secondary data from the annual reports of the banks under study.The number of five sample companies registered with OJK from 2018 to 2023 is a purposive sample. This study evaluates the relationship between independent and dependent variables through the use of panel data regression analysis and moderated regression analysis (MRA). The purpose of this study is to assess whether Wadiah Current Accounts, Wadiah Savings, and Wadiah Bonus affect Net Return (NI), and whether Company Size moderates the relationship between these independent variables.

Javanese and Batak Tribes: The Role of Moderation in Parenting Style on Self-Control in Adolscents

This research aims to determine the influence of parenting styles on self-control which is moderated by ethnicity in adolescents. The research design used is a correlational quantitative design. Sampling technique using method convenience sampling. The research used 2 scales, namely the Parental Style Inventory II (PSI-II) to measure parenting style and the Brief Self Control Scale to measure self-control. The data analysis technique in this research is using moderated regression analysis and simple regression tests. The research results show that ethnicity does not moderate the influence of parenting style on self-control (P Int_1 = 0.5323 > 0.05). Besides that, independent testing obtained significant results (parenting style influence self-control). However, when there is a covariate (another variable present), namely ethnicity and controlled simultaneously, it becomes insignificant (in the test using Hayes).

The induce of environmental and social disclosure on stock returns

The world community has begun to realize the importance of sustainability amidst the many adverse conditions. In Indonesia, all public companies and financial institutions are required to publish sustainability reports which include information regarding their environmental and social responsibilities. This study aimed to elucidate the impact of corporate environmental and social disclosures on stock returns, moderated by profitability. By selecting the moderating variable and using the LQ-45 index for a certain period, the researchers hope that the results will create novelty from previous research and give rise to new information. The Sustainability Report (SR) is evaluated by the quantity of sustainable items reported in the Sustainability Report Disclosure Index (SRDI) in accordance with the Global Reporting Initiative (GRI) Standards, relative to the number of sustainable goods that ought to be disclosed. For environmental, social, and governance variables, compare the quantity of declared environmental, social, and governance elements in the SRDI to the quantity that ought to be disclosed. This study employs the Moderated Regression Analysis (MRA) technique utilising SPSS software. This study's population comprised 45 companies from the LQ-45 Index, incorporated in the IDXESGL index utilising the GRI Index, from February to July 2024, which issued sustainability and annual reports for 2021-2022, marking the inception of the IDXESGL Index. Thirty-five companies met the criteria. This study uses a data processing program, the SPSS version 25. This study employs descriptive statistical tests, coefficient of determination tests, and hypothesis testing for data analysis. The findings of this study demonstrate no impact of environmental and social transparency on stock returns. Profitability as a moderating element does not enhance the impact of social transparency on stock returns. Nonetheless, profitability can enhance the impact of environmental disclosure on stock returns.

THE IMPACT OF TRANSFER PRICING ON TAX AVOIDANCE MODERATED BY PROFITABILITY

This research aims to examine the impact of transfer pricing on tax avoidance with profitability acting as moderator. The independent variable examined in this study is transfer pricing, with leverage and profitabilitu serving as control variables. Tax avoidance is considered the independent variable, while profitability functions as the moderating variable. The study's population comprises mining companies listed in the Indonesian Stock Exchange between 2016 and 2018. The sampling was conducted using purposive sampling technique, resulting in 214 samples meeting the test criteria. Data analysis involves simple regression analysis and moderation regression analysis (MRA), employing the IBM SPSS Statistics software for analysis. The findings indicate that the transfer pricing variable does not significantly influence tax avoidance, and profitability weakens the relationship between transfer pricing and tax avoidance.

Pengaruh Sikap, Norma Subjektif, Kendali Perilaku Persepsian terhadap Intensi Manajemen Laba dengan Machiavellianism sebagai Variabel Moderas

The purpose of this study was to examine the concept of Machiavellianism in moderating the influence of attitudes, subjective norms, and perceived behavioral control on earnings management intentions. This research uses a quantitative approach and adopts the Theory of Planned Behavior. The sample size for this study consisted of 80 Master's students in Accounting and Management at the Faculty of Economics and Business, ULM, chosen through judgment sampling. Data analysis employed moderation regression analysis. The results indicated that attitudes, subjective norms, and perceived behavioral control did not influence earnings management intentions. Consequently, Machiavellianism was unable to moderate the relationships among these three independent variables. This finding suggests that earnings management intentions are not driven solely by a personality trait seeking self-interest (Machiavellianism). The novelty of this study lies in its exploration of Machiavellianism as a moderating factor in earnings management intentions. Future research should explore other variables that could potentially moderate earnings management intentions, thereby developing a more comprehensive and accurate model to explain the intentions and behaviors related to earnings management

THE INFLUENCE OF GREEN BANKING IMPLEMENTATION, ISLAMIC SOCIAL REPORTING AND COVID-19 CRISIS ON PROFITABILITY WITH BANK SIZE AS A MODERATING VARIABLE IN ISLAMIC GENERAL BANK PERIOD 2016-2023

This study uses bank size as a moderating variable to examine the effects of the Covid-19 crisis, Islamic social reporting, and the deployment of green banking on profitability in Indonesian Islamic commercial banks. In this work, panel data regression and moderated regression analysis are used as data analysis methods. Eleven Indonesian Islamic commercial banks that were registered with the OJK between 2016 and 2023 used as the study's sample. The study's findings show that Islamic commercial banks' profitability is significantly and favorably impacted by ISR. Profitability (ROE) is significantly impacted negatively by the Covid-19 situation, but not ROA. In the meantime, Islamic commercial banks' profitability is unaffected by green banking. The association between green banking and profitability may be moderated by the moderating variable of bank size. This research highlights how crucial risk management, responsibility, and openness are in a period of unpredictable economic times. In the context of Islamic banking, the impact of ISR procedures and reactions to financial crises like COVID-19 is quite significant. Islamic banks should see an improvement in their financial performance in the future by strengthening their ISR management and comprehending the implications of green banking.

CLOUD COMPUTING AND HR COMPETENCY TOWARDS THE PERFORMANCE OF MSMEs IN DENPASAR

The industrial revolution 5.0 brings the economy to an industrial paradigm through the rapid development of technology and the internet. MSMEs that have contributed to Indonesian economic development by increasing the GDP and absorbing the workforce need to be able to adapt to technological advances. Cloud computing is one of the drivers of Industrial Revolution 5.0. This study aimed to determine the effect of cloud computing based accounting information systems toward the performance of MSMEs with human resources competency as a moderating variable. Data used is primary data which was collected through a survey questionnaire from a sample of 100 MSMEs. The sampling method used is purposive sampling. Data was performed by moderating regression analysis through SPSS. The result of this study shows that a cloud based accounting information system and human resources competency has a positive influence on the performance of MSMEs, while human resources competency significantly moderates the relationship between cloud based accounting information systems and the performance of MSMEs. These findings show the importance of implementing cloud based accounting information systems by MSMEs for business success.

Insomnia symptoms predict systemic inflammation in women, but not in men with inflammatory bowel disease.

Insomnia has been suggested as a potential modulator of systemic inflammation. However, few studies have examined the longitudinal association between insomnia and inflammation as well as the role of sex differences, despite accumulating evidence of the vulnerability of women to immune consequences of disturbed sleep. In this study, we tested the association between self-reported insomnia symptoms and serum C-reactive protein, a marker of systemic inflammation, at 1-year follow-up, in 54 outpatients with inflammatory bowel disease (52.81 ± 16.09, 40.7% women). Insomnia symptoms were measured using the Insomnia Severity Index. After controlling for baseline inflammation and health variables, longitudinal moderated regression analysis showed that baseline insomnia symptoms predicted C-reactive protein levels at follow-up in women (β = 0.416, p = 0.014), but not in men (β = -0.179, p = 0.212). Results were not influenced by sex differences in insomnia severity or C-reactive protein levels. This study suggests insomnia symptoms may partially influence systemic inflammation in women with inflammatory bowel disease. Sex-specific psychological, immune and neuroendocrine pathways linking sleep to inflammation should be further elucidated.