Moderated Regression Research Articles

Earning Per Share, Dividend Per Share, dan Holding Period Saham

This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors.
 Keywords: holding period; earning per share; dividend per share

Association between dietary factors, symptoms, and psychological factors in adults with dyspepsia: A cross-sectional study.

Evidence-based dietary management approaches for symptoms of dyspepsia are lacking. This study aimed to compare dietary factors, symptoms, quality of life (QOL) and salivary cortisol in dyspepsia participants and healthy controls. A cross-sectional survey was completed by adults with dyspepsia (n = 121) meeting Rome IV criteria and healthy controls (n = 52). Outcome measures included self-reported questionnaires about dietary habits, triggers, restrictions, dietary management approaches, nutritional intake, psychological variables, QOL, gastrointestinal symptoms, and optional cortisol awakening response (CAR) via saliva samples. Data were analyzed using Chi-square or Mann-Whitney U. Cortisol awakening response data was analyzed using moderated regression controlling for age, gender and distress. Fermentable carbohydrates (FODMAPs) (55%) were the most reported trigger in adults with dyspepsia. The dyspepsia group (88%) followed special diets more than controls (47%; p < 0.001), with a low FODMAP diet being most common (69%). The dyspepsia group consumed less fiber (p = 0.014), calcium (p = 0.015), and total FODMAPs (p < 0.001) than controls. There was a greater prevalence of comorbid anxiety (41%) and depression (31%) in dyspepsia compared to controls (15% and 12%, respectively, p < 0.001 and p = 0.006). The dyspepsia group had poorer QOL and greater gastrointestinal symptom severity than controls (p < 0.001). There was a negative association between anxiety and CAR (p = 0.001) in dyspepsia but not in controls. Adults with dyspepsia follow special diets more than controls and perceive FODMAPs as a key dietary trigger. These findings highlight the importance of monitoring nutritional adequacy and QOL, and emphasize mechanisms of depleted stress response in dyspepsia, warranting further exploration.

Tri Hita Karana Memoderasi Sistem Pengendalian Internal dan GCG pada Kinerja Lembaga Perkreditan Desa

Problematic LPDs are generally identified by their poor financial performance. LPD's financial performance is seen from the effectiveness of implementing the internal control system, GCG, and tri hita karana within the organization. This research aims to analyze the influence of internal control and GCG on LPD performance with tri hita karana as moderation. The population of this study is all LPDs in Mendoyo District with a total of 19 LPDs. The sampling technique used is purposive sampling with the criteria that the LPD is still active, gives permission for research to be carried out, and has an internal control system, GCG, and tri hita karana in managing the LPD. Data collection took the form of a questionnaire, analyzed using Moderated Regression Analysis (MRA) using SPSS. The results of this research show that the internal control system and GCG have a positive effect on the financial performance of LPDs in Mendoyo District, and are moderated (strengthened) by tri hita karana. The implications of this research can be input for the LPD to improve and consider it in decision making.&#x0D; Keywords: Internal control system; GCG; tri hita karana; financial performance; LPD.

Profitabilitas, Pertumbuhan pada Struktur Modal, dan Ukuran Perusahaan sebagai Variabel Pemoderasi

The purpose of this study is to provide empirical evidence regarding the effect of profitability and growth on the capital structure with firm size as moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. 59 companies with three years of observation period were selected, resulting in a sampel of 177 firm-year. Using non-probability sampling with purposive sampling technique, this study used moderated regression analysis technique. The results of the analysis show that profitability and growth had a positive effect on capital structure, and that firm size moderates the effect of profitability and growth on the capital structure of non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period.&#x0D; Keywords: Profitability, Growth, Size, Capital Structure.

Cognitions affecting innovation among generation Z entrepreneurs: the external enablement of digital infrastructure

PurposeThe current research aimed to investigate the external enablement role of Digital Infrastructures (DI) in the interplay of entrepreneurial cognitions and innovation.Design/methodology/approachData from the Global Entrepreneurship Monitor (GEM) and Digital Economy and Society Index (DESI) were used for analyses. This yielded a sample of 8,601 Generation Z entrepreneurs operating in 25 European countries.FindingsApplying hierarchical moderated regressions showed that socio-cognitive components of an entrepreneurial mindset (self-efficacy, risk propensity, opportunity identification) affect innovation among Generation Z entrepreneurs. More importantly, DI plays an external enablement role in the interplay of cognitions and innovation among Generation Z entrepreneurs.Originality/valueThis study contributes to the socio-cognitive theory of entrepreneurship by integrating an external enablement perspective into the study of cognitions and entrepreneurial outcomes (here, innovation). It contributes to the digital technology perspective of entrepreneurship by connecting the conversation about the socio-cognitive perspective of entrepreneurship regarding the role of cognitions in innovation to the conversation in information systems (IS) regarding technology affordances and constraints. This study extends the application of the external enabler framework to the post-entry stage of entrepreneurial activity and integrates a generational perspective into it.

The Role of Social Capital in Empowering Women against Welfare: A Case of Home-Based Traders in Penglipuran Village

Emerging from individual habits and a strong foundation of trust, social capital enables the development of mutually beneficial relationships and cooperation among people, and it is widely recognized for its significant influence on both society and its constituents. According to the World Bank, social capital, along with institutional factors, interpersonal connections, and established norms, plays a pivotal role in shaping the quality and quantity of social interactions within communities, acting as a cohesive force that binds community members together. The dimension of social capital grows in that society contains values and norms, patterns of social interaction in managing the daily lives of its members This study uses a quantitative approach with an associative explanatory level. This research was conducted on Home Traders in Penglipuran Tourism Village. The number of samples used in this study were 66 units using probability random sampling technique which was collected through the method of questionnaires, observation, interviews, and in-depth interviews. This study uses a moderated regression analysis technique using Partial Least Square (PLS) as an analytical tool. The results of the study concluded that: 1) Social Capital weakens Empowerment in influencing the Welfare of Home-Based Traders in Penglipuran Village; 2) Social Capital and Women's Empowerment directly affect the Welfare of Penglipuran Village Traders.

Kompetensi SDM, Pemanfaatan Teknologi Informasi dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Kota Jambi: Komitmen Organisasi sebagai Pemoderasi

This study aims to obtain empirical evidence of the influence of human resource competence, utilization of information technology, and internal control systems on the quality of local government financial reports with organizational commitment as a moderating variable. The source of data in research is primary data with a questionnaire. The number of respondents was 67 people. Hypothesis testing uses moderated regression analysis with the help of the SPSS version 23 program. The results show that human resource competence, information technology utilization, and internal control systems affect the quality of the Jambi City government's financial reports. Organizational commitment moderates the influence of human resource competence on the quality of local government financial reports.

Moderating effects of personal resources on work engagement and work-family conflict

Orientation: There is a growing concern about the dark side of work engagement. Recent research has shown that employees who are highly engaged at work are more likely to suffer from high work–family conflict. As employees’ engagement is highly valuable to organisations, it would be useful to identify variables that mitigate this negative impact so that both employees and the organisation can benefit from this positive work behaviour.Research purpose: The study examined the moderating roles of work-family conflict self-efficacy and resilience on the relationship between work engagement and work-family conflict among female nurses in Nigeria.Motivation for the study: While prior research has established that work engagement is associated with higher work-family conflict, less research attention has been paid on the factors that can moderate or buffer this relationship. This study was therefore conducted in response to calls for empirical research on the potential moderators between engagement and work-family conflict.Research approach/design and method: The study used a cross-sectional survey approach to gather data from a sample comprising 233 female nurses in four public hospitals in Ondo State, Nigeria. They responded to measures of work-family conflict, work engagement, work-family conflict self-efficacy and resilience. The study hypotheses were tested using moderated regression statistics.Main findings: Findings indicated that work engagement positively predicted work-family conflict. Work–family conflict self-efficacy and resilience buffer the positive relationship between work engagement and work-family conflict.Practical/managerial implications: These findings implicate the need for intervention programmes that would enhance self-efficacy and resilience among female nurses in Nigeria.Contribution/value-add: This study is one of the first to examine the moderating roles of personal resources such as work-family conflict self-efficacy and resilience on the relationship between work engagement and work-family conflict within the framework of conservation of resources theory.

Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur di Indonesia

This study discusses the effect of corporate social responsibility on company financial performance with corporate governance as a moderating variable in manufacturing companies in the consumer good industry sub-sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research samples were 29 companies with a total of 145 data. The data analysis technique in this study was using moderated regression analysis (MRA). The results of the study show that corporate social responsibility (CSR) variables have no significant effect on financial performance. Corporate social responsibility (CSR) variable has no significant effect on financial performance which is moderated by corporate governance variables based on foreign ownership, institutional ownership, and managerial ownership. The corporate social responsibility (CSR) variable has a simultaneous or overall effect on financial performance with corporate governance as a moderating variable.

Organisational Image's Moderating Effect on Cynicism and Turnover Intentions in Public Sector Employees

This study examines the relationship between organizational cynicism and the intention to leave an organization, emphasizing the moderating role of corporate image. The research explores how organizational cynicism impacts an employee's desire to leave, focusing on how the organization's image might influence this relationship. This study fills a gap by specifically analyzing the interplay of these elements, especially among public sector employees in Indonesia. In this study, the perceived external prestige was an indicator of organizational image. A survey was conducted with 80 public sector employees from a government agency in a district in Indonesia to collect data for this study. Social exchange theory served as the theoretical framework of the investigation. The data were then analyzed using Moderated Regression Analysis to determine the regression coefficients, followed by a two-way interaction ANOVA test. According to the data, cynicism is a major predictor of the desire to leave the organization, and organizational image helps mitigate the link between cynicism and intention to leave. This study contributes to the existing body of knowledge by shedding light on the influence of adverse workplace perceptions on employees' intentions to leave their employers, particularly in public sector firms. Notable because it analyzes the interplay between these variables, this study stands out. Prior research has not investigated all three components concurrently in the manner proposed by the model.

The impact of contextual factors on costing system design: The moderating role of facilitator factors

Achieving optimal performance is partially conditioned by aligning the costing system design (CSD) with the context’s requirements. Research on the relationship between the context and CSD has produced inconsistent results, which has prompted research on the moderating role of various factors in this relationship. An omission by this research is the moderating impact of factors that play a facilitating role in obtaining the intended CSD. Hence, this research employs the contingency theory to investigate the moderating impact of various facilitators, including top management support (TMS), organizational culture, and the availability of resources to invest in the costing system, on the relationship between the context and CSD. This research utilizes a questionnaire survey to gather data from Saudi manufacturing businesses and analyzes the data using a moderated regression analysis (MRA). The results did not support the moderating influence of facilitator factors, which may be related to the characteristics of the Saudi context and/or the measures adopted. However, the results revealed interesting findings regarding the direct effects of facilitator and contextual factors on CSD. This research provides manufacturing industry practitioners with important insights regarding the facilitating role of multiple factors in the design and implementation of costing systems that are compatible with the context.

Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi

The purpose of this study was to test, analyze, and prove the results of the influence of financial distress, audit tenure and independent commissioners on the integrity of financial reports with audit quality as a moderating variable. The data used is secondary data obtained from annual and financial reports. The sample selection was carried out by purposive sampling technique. The sample used in this research is 17 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research uses moderation regression analysis with panel data. The analytical tool used for testing the hypothesis uses e-views version 9. The results of this study indicate that financial distress and independent commissioners have no significant effect on the integrity of financial statements. However, tenure audits have a significant effect on the integrity of financial statements. Furthermore, moderation of audit quality does not significantly strengthen the effect of financial distress, audit tenure on the integrity of financial statements. The variable that is strengthened by audit quality is the influence of independent commissioners on the integrity of financial statements

Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi

The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.

Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi

Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality.&#x0D; Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality

Environmental, Social, and Economic Sustainability: Do Big Companies in Indonesia Care?

Companies are the main actors that utilize Indonesia’s natural resources, the responsibility of maintaining surrounding conditions such as environmental, social, and economic is an absolute responsibility that cannot be avoided. This study aims to determine the motivation of management in providing accountability for its activities to stakeholders. Through the lens of stakeholder theory, it is expected to find out the management’s efforts in showing the public all its accountability activities. LQ45 companies are the largest companies that are fully trusted by various stakeholders to be the main attraction for research studies. The sustainability report prepared throughout 2019-2022 and research data analyzed using moderation regression analysis is expected to provide an overview of the company’s concern for the surrounding. The results show the environmental, social, and economic sustainability of large companies in Indonesia is captured in the report shows a weak level, their concern increases when the company experiences an increase in profits. Pressure from various company stakeholders does not necessarily increase their concerns. The company will be encouraged to disclose when the company experiences an increase in profitability. However, creditors provide the most dominant pressure to make companies open about their activities. Suggestions for future research can use other theoretical perspectives such as legitimacy and stewardship in seeing management’s concerns.

Increasing Company Value Through Internal and External Factors of the Company with Dividend Policy as a Moderating Variable

This study aims to test whether company value can be influenced by institutional ownership, leverage, tax avoidance and using dividend policy as a moderating variable in LQ45 index companies for the 2019-2022 period. Based on purposive sampling there are 18 companies to be tested. Data testing uses the moderation regression test (MRA) method with SPSS. The results showed that there was a partial positive significant effect on institutional ownership also leverage on company value. While tax avoidance is significantly negative on company value. dividend policy can moderate the effect of institutional ownership and leverage on firm value, but is incapable of moderating the effect of tax avoidance on firm value.

APAKAH MORALITAS INDIVIDU MEMODERASI PENGARUH PARTISIPASI MASYARAKAT DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA? (STUDI PADA DESA DI KOTA BANDA ACEH)

This study intends to investigate the impact of community involvement, village apparatus competence, and individual morality on the accountability of village fund management. 136 respondents were obtained for the research, including village secretaries, and heads of financial affairs, and all of them were from 48 villages in 9 sub-districts in Banda Aceh City. From March to May 2023, a questionnaire was given to respondents to collect the necessary data. Using the SPSS version 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques performed. The findings indicated that community participation (X1), village apparatus competence (X2), and individual morality (Y) cannot moderate the influence of community participation, village apparatus competence, and village fund management accountability on village fund management accountability.

PERTUMBUHAN EKONOMI MEMODERASI HUBUNGAN PENDAPATAN DAERAH DAN DANA ALOKASI TERHADAP BELANJA MODAL

This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures with economic growth as a moderating variable in Central Java Province for the 2019 - 2021 period. Capital expenditure is a regional budget expenditure used to purchase assets or develop assets. whose useful life is more than one accounting period. The analytical method in this study is Moderated Regression Analysis (MRA) using data from 2019 - 2021. The analytical techniques used are statistical tests, classical assumption tests, coefficients of determination, and moderate regression analysis. The results of the study show that local revenue and general allocation funds have an effect on capital expenditures, while special allocation funds have no effect on capital expenditures. Economic growth can moderate the effect of general allocation funds and special allocation funds on capital expenditures, while economic growth cannot moderate the effect of local revenue on capital expenditures.

The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Payingland and Building Taxes with Tax Sanctions as a Moderation Variable

This study aims to determine the influence of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes with Tax Sanctions as a Moderation Variable in Kapetakan District, Cirebon Regency. The type of research carried out is basic research with quantitative methods. The population in this study were taxpayers in Kapetakan District. Sampling in this study was carried out using convenience sampling techniques so that a sample of 392 taxpayer respondents in Kapetakan District could be obtained. Then the analysis methods used in this study are frequency distribution, data quality test, classical assumption test, multiple regression analysis, moderation regression analysis and hypothesis test. The results of this study show that (1) Tax Knowledge affects Taxpayer Compliance, (2) Taxpayer Awareness affects Taxpayer Compliance, (3) Tax Sanctions are able to moderate Tax Knowledge on Taxpayer Compliance (4) Tax Sanctions are unable to moderate Taxpayer Awareness of Taxpayer Compliance

Does GCG moderate the financial distress on tax avoidance?

This study aims to determine the effect of financial distress on tax avoidance, moderated by good corporate governance. This research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019–2021 because the Indonesian economy began to experience a contraction as a result of the COVID-19 Pandemic in 2019 and continued until 2021, therefore it has an impact on state tax revenues. The sample was selected using a purposive sampling technique, and 14 companies were identified. The data analysis technique used is moderation regression analysis. This study also uses factor analysis techniques to find the best factors to serve as proxies for corporate governance. The results of the study show that financial distress has a positive effect on tax avoidance. This study also found that good corporate governance which is proxied by an independent board of commissioners can weaken the effect of financial distress on tax avoidance. The increasing financial distress in companies, the practice of tax avoidance is also increasing. If the company implements good governance, the management will make less effort to tax avoidance. This is because the more the number of independent commissioners, the more effective it is in supervising the performance of managers.