Moderated Regression Analysis Research Articles

Analisis Faktor-Faktor yang Mempengaruhi Deindustrialisasi di Indonesia

This research aims to analyze the effect of decreasing the proportion of GRDP in the industrial/manufacturing sector which is influenced by PMDN, PMA, income per capita and analyzing the moderation of the number of working people on the influence of PMDN on the decline in the proportion of GRDP in the industrial/manufacturing sector, analyzing the moderation of the number of working people on the influence of PMA on the decline in the proportion of GRDP in the industrial/manufacturing sector, analyzing the moderation in the number of working people on the influence of per capita income on the decline in the proportion of GRDP in the industrial/manufacturing sector in 34 provinces in Indonesia in the period 2002-2021 using the Fixed approach Effect Model (FEM) as a panel data regression model. In this research, the moderating test will be carried out using Moderated Regression Analysis (MRA). Partial test results show that PMDN has a positive and significant effect, PMA has a negative and significant effect, Income per capita has a negative and significant effect on the decline in the proportion of GRDP in the industrial/manufacturing sector, The number of employed people moderates the influence of PMDN, The number of employed population moderates the influence of PMA, and The number of working people does not moderate the effect of per capita income on the decline in the proportion of GRDP in the manufacturing/industrial sector.

Pengaruh Arus Kas Operasi, Arus Kas Investasi, dan Arus Kas Pendanaan terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2023

This research aims to analyze the influence of operating cash flow, investment cash flow, and financing cash flow on profitability with firm size as a moderating variable. The sample used in this study consists of companies in the Telecommunications Subsector listed on the Indonesia Stock Exchange (IDX) in 2023. This research is a causal associative study with a quantitative approach. The data used is secondary data, obtained through documentation techniques, while the sampling technique used is purposive sampling. The analysis methods employed are descriptive analysis and Moderated Regression Analysis (MRA), where profitability is the dependent variable, operating cash flow, investment cash flow, and financing cash flow are the independent variables, and firm size is the moderating variable. The results of the study indicate that operating cash flow and financing cash flow have a significant impact on profitability, while investment cash flow does not have a significant effect on profitability. The study also shows that firm size does not moderate the influence of operating cash flow, investment cash flow, and financing cash flow on profitability.

Faktor yang Mempengaruhi Nilai Perusahaan dengan Moderasi Ukuran Perusahaan pada Sektor Healthcare di Bursa Efek Indonesia

Company value is used to assess the importance of a company from the point of view of various parties, such as investors who are concerned with the valuation of a company through its share price. The high value of the company shows that the company is in a prosperous condition. The purpose of this research is to prove the overall effect of investment opportunity set, capital structure, and tax planning on company value with company size as a moderating variable in healthcare sector companies recorded on the Indonesia Stock Exchange for 2019-2023. The sampling technique in this research uses a purposive sampling technique and uses the Moderated Regression Analysis (MRA) method. The test results show that investment opportunity sets and tax planning have a significant positive contribution to firm value, capital structure has no contribution to firm value. Company size cannot moderate investment opportunity set and capital structure on company value, company size can moderate tax planning to increase company value in healthcare sector companies on the Indonesia Stock Exchange 2019-2023.

DOES FIRM SIZE HAVE A MODERATING EFFECT ON FINANCIAL DISTRESS? EVIDENCE: INFRASTRUCTURE SECTOR LISTED IN INDONESIA STOCK EXCHANGE

This study aims to gather more systematic and complete information about factors that affect financial distress. This study's testing is based on secondary data, with a purposive sample of 41 samples collected overall. With the use of the eviews 12 software package, the data analysis in this study employs logistic regression and moderated regression analysis. The study's findings demonstrate the importance of leverage and liquidity, but not the importance of profitability or firm size. However, the business size has no effect on the profitability variable; only the liquidity and leverage variables are affected. The variables related to liquidity and leverage yielded the most significant findings.

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Keikutsertaan Program Tax Amnesty dengan Kondisi Keuangan sebagai Variabel Moderasi

This study aims to prove the effect of taxation, tax sanctions, and service quality on participation in the tax amnesty program with financial condition as a moderating variable. This research is quantitative and primary data. Research time: This research was conducted from April to May 2023 with 105 respondents, namely taxpayers. This study uses Moderated Regression Analysis (MRA) where the results of the research show that knowledge of taxation does not affect participation in the tax amnesty program. Meanwhile, tax sanctions and service quality influence tax amnest participation. As well as financial conditions moderate the influence of tax knowledge on participation in tax amnesty while financial conditions do not moderate the effect of tax sanctions on participation in tax amnesty and financial conditions do not moderate the effect of service quality on participation in tax amnesty.

Pengaruh Maqashid Syariah Index, Islamicity Performance Index dan Debt Equity Ratio terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderating pada Bank Umum Syariah di Indonesia

This study aims to determine and test the effect of the Sharia Index Maqashid Index, Islamic Performance Index, and Debt Equity Ratio on the profitability of sharia commercial banks in Indonesia, using intellectual capital as a moderation variable. This study uses quantitative research methodology and takes secondary data from the annual financial statements of Indonesian Sharia Commercial Banks in 2018-2022. The sample of eight banks was selected through the use of purposive sampling. Data analysis techniques are called Moderated Regression Analysis (MRA). The results of this study are as follows: (1) Sharia Maqashid Index has no influence on profitability; (2) Islamic performance index has an influence on profitability; (3) Debt Equity Ratio has a negative influence on profitability; (4) Intellectual Capital can moderate the influence of the Sharia Maqashid Index on profitability; (5) Islamic performance index of profitability cannot be moderated by intellectual capital; and (6) Intellectual Capital can moderate the effect of debt equity ratio on profitability.

An Analysis of the Effect of Financial Planning on the Financial Resilience of Teachers Who Use Online Loans

This study aims to examine the impact of financial planning on financial resilience among teachers who use online loans. The methodology used is Moderated Regression Analysis (MRA) conducted on 109 teachers in Surabaya and Sidoarjo using Google Forms questionnaire. The results show a significant positive impact of financial planning on financial resilience. teachers who are actively involved in financial planning manage their income and expenses better and are better prepared for financial shocks.

Analysis of determining factors of fertility rate in Karangasem District

The purpose of this study is to analyze the simultaneous and partial influences of the ideal number of children, women's employment status, family perceptions of male children, age at first marriage, and women's education level on fertility rates in the Karangasem District, as well as to analyze the role of women's education level in moderating the impact of age at first marriage on fertility rates in the Karangasem District. This study employs a quantitative method with an associative approach. It utilizes Snowball Sampling and Accidental Sampling techniques for sampling. Data collection was conducted using observation, structured interviews, and in-depth interviews with a sample size of 99 Couples of Reproductive Age (CRA). The data analysis technique used is moderation regression analysis. The results of this study indicate: 1) The ideal number of children, women's employment status, family perceptions of male children, age at first marriage, and women's education level have a simultaneous and significant effect on fertility rates; 2) Age at first marriage and women's education level have a negative and significant impact on fertility rates; 3) The ideal number of children and family perceptions of male children have a positive and significant impact on fertility rates; 4) Women working in the formal sector have lower fertility rates than those in the informal sector; 5) Women's education level as a moderating variable strengthens the influence of age at first marriage on fertility rates.

PENGARUH GREEN ACCOUNTING, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

This research aims to determine the influence of green accounting, capital structure and corporate social responsibility on financial performance with good corporate governance as a moderating variable. This type of research is quantitative research using secondary data. The population in this research is the index sector compass 100 companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 100 companies. The sample determination in this research was carried out using a purposive sampling technique and a sample of 11 companies was obtained. The data analysis technique used is panel data regression analysis with the Eviews 12 application. Based on the research results, it can be concluded that it is partially green accounting and capital structure have an influence on financial performance, while corporate social responsibility has no influence on financial performance. Based on analysis through moderated regression analysis, good corporate governance is unable to moderate the influence of green accounting, capital structure and corporate social responsibility on financial performance, capital structure and corporate social responsibility terhadap kinerja keuangan

Brand Personality and Loyalty as Drivers of Repurchase Intentions: Evidence from Pakistani Mobile Phone Users

The purpose of this study was to examine the influence of brand personality and brand loyalty on repurchase intention of Pakistani mobile phone users. The population for this study comprised master’s students at large public sector universities of Pakistan. Results of 318 responses indicate that sincerity, competence, ruggedness and sophistication significantly predicted brand loyalty, while the excitement dimension of brand personality failed to predict brand loyalty. It was also found that brand loyalty positively predicted the repurchase intentions among mobile phone users of Pakistan. The study also tested the moderating role of relative brand identification in the relationship between brand loyalty and brand repurchase intentions. By making overall significant contributions to the existing body of literature, the test of moderated regression analysis indicates the presence of a moderating role of relative brand identification. With remarkable contributions, this research presents valuable insights to marketers and stakeholders, helping them to understand brand personality, rebuild marketing strategies, boost brand loyalty, grasp relative brand identification, gain a competitive edge, make informed decisions and stay relevant in the market.

Firm resilience, stressors, and entrepreneurial well-being: insights from women entrepreneurs in Ghana

PurposeThis study draws on the conservation of resources logic to theorize the role of firm resilience in explaining variations in entrepreneurial well-being under varying conditions of supply chain disruption and dependency ratio.Design/methodology/approachThe study uses ex-post survey data from 373 women entrepreneurs in diverse agricultural supply chains in Ghana, a sub-Saharan African country. Moderated regression analysis is employed to test the research hypotheses.FindingsThe results indicate that firm resilience has both positive and negative relationships with economic and subjective well-being, depending on the level of supply chain disruption and dependency ratio women entrepreneurs face. Notably, the findings suggest that firm resilience contributes more to economic and subjective well-being of women entrepreneurs when dependency ratio is low and supply chain disruption is high.Originality/valueThe study integrates firm resilience research and entrepreneurial well-being literature to provide new insights into theorizing and analyzing the benefit of firm resilience for women entrepreneurs’ well-being.

Exploring the Influence of Corporate Social Responsibility Disclosure on Corporate Governance and Firm Value

This study investigates the impact of institutional ownership, managerial ownership, and audit committees on firm value, with corporate social responsibility (CSR) disclosure serving as a moderating variable. Focusing on LQ-45 firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022, the research utilizes a sample of 35 firms with 112 firm-year observations. Data were analyzed using ordinary least squares (OLS) regression and Moderated Regression Analysis (MRA). The findings reveal that institutional ownership and audit committee presence significantly affect firm value. CSR disclosure strengthens the relationship between institutional ownership and firm value, suggesting that firms with higher CSR engagement see a greater impact of institutional ownership on their value. Conversely, CSR disclosure weakens the effect of managerial ownership on firm value, indicating that increased CSR activities might diminish the influence of managerial ownership. Additionally, CSR does not enhance the relationship between audit committee presence and firm value. This research highlights the nuanced role of CSR in moderating governance mechanisms and their impact on firm value, offering insights for policymakers and investors in emerging markets.

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE

<p><strong>Background</strong>: The rising value of Sri-Kehati Index companies in recent years indicates that there is a change in investor orientation towards green investment. Green investment itself has now become a world and government concern which is realized through several regulations. Therefore, companies are required to disclose the sustainability business that has been carried out.</p><p><strong>Objective</strong>: This study aims to analyze the effect of sustainability report disclosure on firm value with dividend policy as a moderating variable.</p><p><strong>Research Methods</strong>: Multiple linear regression analysis and Moderated Regression Analysis (MRA)</p><p><strong>Research Results</strong>: The result showed that sustainability report disclosure has a negative effect on firm value and dividend policy strengthens the negative effect of sustainability report disclosure on firm value.</p><p><strong>Authenticity/Novelty of Research</strong>: The addition of dividend policy as a moderating variable between the relationship between sustainability report disclosure and firm value.</p>

Analysis and Improvement of Time Frames Management for Ischemic Stroke Services in the Emergency Room at Budi Medika Hospital, Bandar Lampung

Stroke is a catastrophic disease and a major health problem both in Indonesia and in the world. Stroke causes a high number of morbidities and mortalities. The philosophy of stroke"Time Is Brain", it requires good time frames management according to the world guidelines related to ischemic stroke services in emergency departments (ED). The design of the study is a quantitative descriptive with retrospective method within the period from January to December 2023, continued qualitatively a mix methodf explanatory sequential sequential. The number of samples is 150 which meets the inclusion criteria. Quantitative analysis with SPSS V29 for mac and quantitative with NVIVO 14. The Median of door to triage time at study point was 1(1-5) minutes, door to physician 2 (0-10) minutes, Door to CT scan 19.5 (2 -50) minutes, Door To CT interpretation wa 20.5 (2-200) minutes and Door To Drug was 63 (12-267) minutes. Logistics regression analysis of time frames showed that the most significant result was door to CT scan (OR:14.5,95%CI5.3-39.4,p<0.001). Moderated Regression Analysis (MRA) showed significant time frame influences p<0.001 and R2 96% with ischemic stroke service in IGD. To provide the good performance of Door to drug time£60 minutes requires good time frames management, role of five (5) M management (man, method, material, machine and money) and good stroke code implementation.

The Effect of the Amount and Term of Credit and the Debtor's Business Income on the Repayment of People's Business Credit

This study aims to determine the influence of the loan amount, loan term, and debtor's business income on the repayment of People's Business Credit (KUR) at Bank BRI Unit Cijeruk, Bogor, with the account officer as a moderating variable. Credit repayment refers to the debtor's ability to repay the loan, which affects credit collectability. The study population consists of 2,589 debtors registered at Bank BRI Unit Cijeruk in 2023. From this population, 104 debtors were selected as samples using purposive sampling techniques. The analytical tools used in this study are logistic regression and Moderated Regression Analysis (MRA). The results indicate that the loan amount, loan term, and debtor's business income have a significant impact on KUR repayment. Furthermore, the account officer, as a moderating variable, is proven to moderate the effect of the debtor's business income on KUR repayment. However, the account officer does not moderate the effect of the loan amount and loan term on KUR repayment. These findings highlight the importance of the role of account officers in enhancing the effectiveness of KUR repayment, particularly in the context of the debtor's business income, while they do not provide a moderating effect on the loan amount and loan term.

The Effect of Diamond Fraud on Academic Fraud Behavior

The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on academic cheating behavior, while Opportunity has no effect on academic cheating behavior. Furthermore, Rationalizing also has an effect on academic cheating behavior with academic integrity as moderate variables, while Pressure, Opportunity, and Capability have no effect on academic cheating behavior with academic integrity as a moderation variable.

The Influence of HDI, Per Capita Income, Population Growth on Poverty on Java Island in 2017-2022 with Zakat as a Moderating Variable

This research aims to determine the effect of the Human Development Index, Per Capita Income, and Population Growth on Poverty on Java Island in 2017-2022 with Zakat as a Moderating Variable. This type of research is quantitative research with a population, namely the Province of Java Island. Meanwhile, the sample for this research was determined using the Saturated Sampling method with criteria determined by the researcher so that a sample of 36 samples from 6 provinces were obtained during the observation period (2017-2022). The type of data used is panel data. The analytical methods used include descriptive tests, statistical tests, stationary tests, multiple regression tests, T-tests, F tests, R² tests, classical assumption tests, and MRA tests. The Moderated Regression Analysis (MRA) test uses Eviews 10 data processing software. The results of the research partially show that the Human Development Index variable has a negative and significant effect on poverty and Per Capita Income has a negative and significant effect on poverty. Based on the Moderated Regression Analysis (MRA) test, shows that the interaction of Zakat is unable to moderate the influence of the Human Development Index, Per Capita Income, and Population Growth.

Corporate Social Responsibility, Intellectual Capital and Leverage on Firm Value with Profitability as a Moderating Variable

The rise in stock prices indicates that a company has promising future prospects, thereby boosting its perceived value among investors. The higher the share price, the higher the firm value. The aim of this research is to determine the role of profitability in moderating the relationship between corporate social responsibility, intellectual capital and leverage on firm value. The population of this research uses mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling used a purposive sampling technique to obtain 75 data from 15 companies that met the criteria. This research method is quantitative research with data analysis techniques, namely multiple regression analysis and moderated regression analysis (MRA) using SPSS 23 software. The results of this research show that corporate social responsibility has an effect on firm value, intellectual capital and leverage have no effect on firm value. Profitability is not able to moderate corporate social responsibility on firm value. Profitability is able to moderate intellectual capital and leverage on firm value. The implications of this study include the need for companies to carefully consider allocation strategies for corporate social responsibility, taking into account improvements in other financial performances to avoid a decline in firm value. Effective management of intellectual capital should be accompanied by high profitability, and high profitability should be balanced with leverage ratio to maximize firm value. Well-integrated financial strategies considering various factors will help companies enhance their value in the market.

Moderating Role of ESG Disclosure on Minority Shareholders and Tax Avoidance

Objective - This study examined and analyzed the effect of minority shareholders on tax avoidance, which covers Environmental, Social, and Governance (ESG) disclosure as a moderating variable in manufacturing companies listed on the IDX for the 2018–2022. The minority shareholders consist of foreign ownership, institutional ownership, and managerial ownership.Design/Methodology - This study used secondary data taken from annual reports, sustainability reports, and the company’s OSIRIS database. Moreover, a total of 254 research sample companies were selected for this study using a purposive sampling technique. In addition, this study used a quantitative method using panel data regression analysis.Results - This study discovered that the higher the foreign and managerial ownership, the lower the tax avoidance actions within the company, while institutional ownership has no effect on tax avoidance. Furthermore, the results of the moderation regression analysis showed ESG disclosures can strengthen the effect of foreign and managerial ownership on tax avoidance, but cannot moderate institutional ownership on tax avoidance.Research limitations/implications - As a solution to tax avoidance in Indonesia, OJK may take into account and strengthen ESG disclosures made by companies.Novelty/Originality - This study discussed tax avoidance actions in Indonesia based on company ownership, with a focus on minority shareholders. Additionally, ESG disclosure was investigated to determine whether it could affect the relationship between minority shareholders and tax avoidance.

The Impact of Financial Risk on Insurance Company Performance with Hedge Accounting as a Moderating Variable

The public's confidence in insurance companies has been damaged by state-owned insurance companies' inability to pay claims. The purpose of this research is to investigate how financial risk affects business performance and how hedge accounting mitigates that influence. This study uses a quantitative approach. The analysis makes use of secondary data from 2019 to 2022 from insurance firms' annual reports. Both moderated regression analysis (MRA) and multiple linear regression analysis are used in this investigation. The findings show that return on assets (ROA) is significantly and negatively impacted by credit risk. Return on assets is unaffected by market, insurance, liquidity, and operational risks. The MRA analysis demonstrates how hedge accounting can increase the impact of risk associated with credit and insurance returns on assets. Hedge accounting, however, has no effect on how much market, operational, and liquidity risk affect return on assets.