Multiple Linear Regression Analysis Model Research Articles

THE EFFECT OF GCG MECHANISM AND CSR ON FINANCIAL PERFORMANCE

This study aims to determine and examine The Effect of independent commissioners, managerial ownership, audit committees, and corporate social responsibility on financial performance both partially and simultaneously (together) in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange Period 2017-2021. The data analysis technique in this research is descriptive and verification. Testing the hypothesis using a multiple linear regression analysis model. The study results show that some GCG components affect financial performance, and others do not. The independent board of commissioners and audit committee do not affect ROA. Managerial ownership and CSR affect ROA. Then the independent board of commissioners also does not affect EPS. Managerial ownership, audit committee, and CSR affect EPS. Together the independent board of commissioners, managerial ownership, audit committee, and, CSR affect ROA and EPS in textile and garment sub-sector companies for the 2017-2021 period.

PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Sub sektor Farmasi Periode 2017-2021)

This study intends to investigate how financial distress and leverage affect managing profitability. The populationof this study includes all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period, the sample was determined by purposive sampling, namely 8 companies. The data collectiontechnique uses documentation techniques, namely collecting financial reports for the pharmaceutical sub-sectorin the 2017-2021 period. This research method uses quantitative methods with descriptive and verification dataanalysis techniques and hypothesis testing using multiple linear regression analysis models. The results show thatthe coefficient of determination (R Square) indicates that financial distress and leverage impact earningsmanagement by 20.2%, whereas other factors not included in this study influence the remaining factors. Partialhypothesis testing shows that financial distress has no effect on earnings management while leverage has asignificant effect on earnings management. Simultaneously financial distress and leverage have a significant effecton earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period.

Analysis of The Influence Between Mining, Agriculture and Processed Product Exports on Indonesia's Sales Development in International Trade in the Time Frame 2019-2022

Exports are one of the international trade activities that provide benefits to Indonesia, including capital transactions, employment, and foreign exchange reserves. There are 2 types of exports, namely oil and gas and non-oil and gas exports. The value of non-oil and gas exports tends to be higher than oil and gas exports. So this research focuses on three non-oil and gas sectors, which consist of mining, agriculture, and processing industry (processed products). The purpose of this study is to determine the effect of mining, agriculture, and processed product exports on Indonesia's sales in international trade in the 2019-2022 timeframe. This research uses a quantitative approach, and a multiple linear regression analysis model with the IBM SPSS 22 application. The research data comes from the Central Bureau of Statistics, the Ministry of Trade, and related agencies. The variables used include 3 independent variables and 1 dependent variable. The independent variables are mining exports (X1) with the commodities used are coal, copper, lignite, iron and steel, agricultural exports (X2), and exports of processed products (X3), and Indonesia's sales as the dependent variable (Y). Based on the results of the study, partially shows that mining exports, and processed products have a significant positive effect on Indonesian sales. While agricultural exports (X2) have no effect on Indonesian sales (Y).

The Influence of Loyalty, Performance Evaluation, Motivation and Work Experience On Position Promotion At Pt Inet Global Indo

The purpose of this research is to find out how Loyalty, Performance Evaluation, Motivation and Work Experience influence position promotion at PT. Internet Global Indo. This research uses a quantitative approach with a multiple linear regression analysis model. The population of this study are permanent employees who work at PT. Inet Global Indo, numbering 35 people. The sampling technique used was a saturated sampling technique, with a sample size of 35 respondents. The data collected is primary data, obtained through a survey method using a questionnaire. The research results show that both Loyalty, Performance Evaluation, Motivation and Work Experience partially or simultaneously have a positive and significant influence on job promotion at PT. Internet Global Indo.

UKURAN PERUSAHAAN MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE

This study aims to examine the effect of capital intensity, real earnings management and political connections on tax avoidance with company size as a moderating variable. This study uses a population of property and real estate sector companies listed on the Indonesia Stock Exchange. The data in this study are secondary data obtained from the company's annual financial statements in 2020 - 2022. The sampling method uses purposive sampling technique, the population that will be used as a research sample is a population that meets certain criteria. The sample of companies that met the research criteria was 28 companies. The outlier data is 10 financial statement data. This study uses multiple linear regression analysis models and Moderated Regression Analysis (MRA) analysis with the SPSS version 25 program. The results showed that capital intensity and political connections have a negative effect on tax avoidance. While real earnings management has a positive effect on tax avoidance. Company size cannot weaken the influence of capital intensity, real earnings management and political connections on tax avoidance.

Pengaruh kemampuan diri dan kesiapan untuk berubah terhadap kinerja Karyawan Monahara Center of Borobudur Study Kabupaten Magelang

This study aims to examine the effect of self-ability and readiness to change on work motivation and employee performance, examine the effect of work motivation on employee performance, and examine the stronger influence between self-ability and readiness to change on performance if mediated by work motivation. The research sample was 127 employees of Manohara Center of Borobudur Study in Magelang District. The statistical analysis tool used in this study is the Multiple Linear Regression Analysis and Path Analysis model. Based on the results of the study using Multiple Linear Regression Analysis and path analysis (Path Analysis) shows the results between that self-ability and readiness to change have a significant effect on employee work motivation, self-ability has a significant influence on employee performance, while readiness to change does not have a significant effect on performance, work motivation has a significant influence on employee performance.

Stock Price Synchronicity And Institutional Ownership: The Role Of Sustainability Reporting, Political Connection, And Leverage

This research study is aimed to evaluate how institutional ownership affects the degree of correlation among stock prices, as well as the influence of sustainability reporting, political connections, and leverage. The study takes sample data from companies that were on the LQ45 index at the end of the year, or December 31, for the years 2019–2022 using purposive sampling method. Hypothesis testing uses a multiple linear regression analysis model in the form of a moderated regression analysis (MRA) to test moderator variables. The findings indicated that leverage has negative effect on stock price synchronicity, while neither sustainability reporting nor political connections influenced stock price synchronicity. Institutional ownership as a moderating variable is able to strengthen the negative influence of leverage on stock price synchronicity, On the other hand, the presence of institutional ownership does not have an ability to impact the correlation between sustainability reporting and political relationships on stock price synchronicity

Assessing right ventricular peak strain in myocardial infarction patients with mitral regurgitation by cardiac magnetic resonance feature tracking.

Although it is known that mitral regurgitation (MR) in patients with myocardial infarction (MI) may increase the right ventricular (RV) afterload, leading to RV dysfunction, the exact detrimental effects on RV function and myocardial peak strain remain unresolved. In this study, we assessed the impact of MR on the impairment of RV myocardial deformation in patients with MI and explored the independent influential factors of RV peak strain. A total of 199 MI participants without or with MR were retrospectively assessed in this study. The cardiovascular magnetic resonance examination protocol included a late gadolinium-enhanced (LGE) imaging technique and a cine-balanced steady-state free precession sequence. Statistical tests, including two independent sample t-test or Mann-Whitney U-test, analysis of variance, Kruskal-Wallis test, and multiple linear regression analysis models were performed. The MI (MR+) group exhibited significantly lower RV strain parameters in the radial, circumferential and longitudinal directions when compared to the control and the MI (MR-) groups (both P<0.05). The RV global longitudinal peak strain (GLPS) in the MI group significantly decreased when compared with that in the control group (P<0.05). As moderate-severe MR worsened in patients with MI, RV myocardial global peak strain and the peak systolic strain rate (PSSR) gradually decreased. Multiple linear regression analysis revealed that left ventricular (LV) GLPS, triglycerides, and age were independently correlated with RV GLPS (all P<0.05). RV end-systolic volume (RVESV) acted as an independent association factor for RV global peak strain. MR may exacerbate the impairment of RV peak strain and functions in patients with MI. LV GLPS was positively correlated with RV GLPS. However, RVESV, triglycerides, and age acted as independent risk factors associated with worsening RV GLPS.

Pengaruh Opini, Reputasi KAP, COSO Framework, Laba, dan Struktur Modal terhadap Tingkat Kepercayaan Investor

This research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence will be described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from the infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, the application of the COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable reputation of public accountant firms has a partial influence on the level of investor confidence. For the four independent variables themselves have a simultaneous influence on the investor confidence. A high level of investor confidence is coveted by all companies. The higher the investor's trust, the higher capital that can be used by the company for operational activities. Every company is flocking to increase its value in order to gain strong investor confidence. The components studied are audit opinion, KAP reputation, COSO Framework, net income, and capital structure on the level of investor confidence in the infrastructure, utilities and transportation industries. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable KAP reputation has a partial influence on the level of investor confidence. For the four independent variables themselves have simultaneous influence on the investor confidence.

Analysis of Hospitalization Costs and Influencing Factors of AKI in Adult Patients

Objective: To investigate the economic burden of patients with acute kidney injury (AKI) by analyzing the distribution of hospitalization expenses and its influencing factors in the Affiliated Hospital of Hebei University. Methods: The hospitalization information of patients with AKI from January 2020 to January 2023 was collected and sorted through the hospital charging system and the factors affecting the total hospitalization cost were analyzed by multiple linear regression. Results: Univariate analysis showed that age, occupation, marriage, length of hospitalization, recovery of renal function, and stage of AKI had significant effects on hospitalization cost (P &lt; 0.05). The result of the multiple linear regression analysis model showed that age (t = 4.11, P &lt; 0.0001), length of hospitalization (t = 16.10, P &lt; 0.0001), recovery of renal function (t = 3.26, P &lt; 0.0001), AKI stage (t = 5.23, P = 0.002) are factors affecting the economic burden of patients with AKI. Conclusion: AKI patients should be managed according to age stratification to effectively control the progression of the disease and improve the quality of the medical services provided. This will reduce the economic burden of patients.

Are women satisfied with childbirth services provided in public health facilities? Evidence from two districts in Bihar, India

PurposeThis study aims to measure the level of satisfaction among women with childbirth services provided at public health facilities. Further, to analyse the impact of their socio-economic and obstetric characteristics on their level of satisfaction.Design/methodology/approachTo accomplish these objectives a cross-sectional survey was conducted in two districts of an Indian state, Bihar. Structured questionnaire was developed based on the scale proposed by Okumu and Oyugi (2018) both for vaginal and caesarean birth patients. For empirical analysis multiple linear regression model was employed.FindingsResults suggest that majority of mothers are satisfied with the care they received during childbirth, regardless of whether they chose a caesarean (55%) or vaginal delivery (53%). Women report the lowest levels of satisfaction with postpartum care and the privacy that was preserved by healthcare personnel at health facility. Further the study also confirms the association between patient’s socio-economic characteristics and their satisfaction level.Originality/valueThis is the first study of its kind to highlight the situation of public healthcare system in Bihar, which is the third most populated state in India with poor social and health indicators.

Breaking the budget chains: Empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting

Background: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited.Aim: This research investigates Beyond Budgeting’s effect on Iraqi small- and medium-sized enterprise (SME) performance, focusing on competitive advantage.Setting: The study targets Iraqi SMEs, considering their diverse business landscape. A random sample of 353 accountants was chosen from a research community of 22 974 individuals. SPSS and AMOS 26 software and a custom questionnaire were used.Method: The authors conducted multiple linear regression analysis and Structural Equation Modeling to address our study’s objectives. Additionally, we utilised maximum likelihood procedures to assess factor loadings, construct validity and reliability.Results: Beyond Budgeting implementation significantly affected both financial and nonfinancial performance. It demonstrated positive effects on cost leadership and competitive advantage differentiation. However, an indirect negative impact on nonfinancial performance was observed through the influence on cost leadership, suggesting a trade-off between cost reduction and other nonfinancial factors.Conclusion: The study acknowledges limitations in sample size and the need for considering additional factors. Further research is required to understand Beyond Budgeting’s limited adoption in Iraq. The study contributes valuable insights on Beyond Budgeting as a substitute for traditional approaches, benefiting managers and policymakers.Contribution: This study emphasises Beyond Budgeting’s significant impact on Iraqi SME performance, highlighting the relationship between Beyond Budgeting, competitive advantage strategies, financial and nonfinancial performance. The findings provide insights for enhancing budgeting practices in Iraqi SMEs.

Pengaruh Rasio Tunggakan Dan Rasio Penagihan Terhadap Profitabilitas (Survey Pada PT. Bank National Nobu Tbk Cabang Palembang Square Periode 2018-2020)

This study aims to analyze the effect of the arrears ratio and collection ratio on profitability at PT Bank National Nobu Tbk Palembang Square Branch. The sample selection was determined by purposive sampling from the year of 2018 to 2020. The analytical model used in this study was a multiple linear regression analysis model. Based on the results of research and analysis conducted, it can be concluded that partially the ratio of arrears has no effect on profitability at PT Bank National Nobu Tbk Palembang Square Branch. While the billing ratio has an effect on profitability at PT Bank National Nobu Tbk. Meanwhile, the ratio of arrears and the ratio of collections together affects the profitability of PT Bank National Nobu Tbk. This research is expected to be additional literature on the topic of corporate profitability.

Analysis Of The Influence of Organizational Culture, Work Discipline, And Job Satisfaction On Employee Performance At Pt. Bank Syariah Indonesia Office Area Semarang City

This study aims to analyze the significant effect of Organizational Culture, Work Discipline, and Job Satisfaction on Employee Work Productivity with Work Motivation as a Moderating Variable at Bank Syariah Indonesia Branch Office of the Student Army Soldiers in Semarang City, either simultaneously or partially. The population in this study were all employees of Bank Syariah Indonesia Semarang City Area Office, while the sample in this study were 34 respondents who became employees of Bank Syariah Indonesia Semarang City Area Office who were selected using a saturated sampling technique. The data used in this study are primary data obtained through distributing questionnaires. The analysis model used in this study was the Multiple Linear Regression Analysis Model, while the data analysis technique used a simultaneous significance test (F test), coefficient of determination test (R2), and partial significance test (t-test) which were processed with the SPSS 25.00 program. The results of proving the hypothesis and discussion show that the variables of organizational culture, work discipline, and job satisfaction simultaneously have a significant effect on employee performance at PT Bank Syariah Indonesia Semarang City Area Office. Partially, the organizational culture and work discipline variables each have a positive and significant effect, while the job satisfaction variable partially has a positive but not significant effect on employee performance at PT Bank Syariah Indonesia Semarang City Area Office.&#x0D; Keywords: Employee Performance, Organizational Culture, Work Discipline, Job Satisfaction

Applicability of the Cumberland Ankle Instability Tool in Elite Volleyball Athletes: A Cross-Sectional Observational Study.

The ease of administration of the Cumberland Ankle Instability Tool (CAIT) could represent a methodology for periodically evaluating athletes, preventing ankle instability injuries. This study aimed to achieve three objectives: (a) to evaluate the applicability of the CAIT scale in volleyball; (b) to explore whether ankle instability presents a greater risk in lower-level volleyball categories and whether elite athletes demonstrate an ability to mitigate this risk; and (c) to identify potential predictors of ankle instability. Eighty female volleyball players participated in this cross-sectional observational study. The CAIT was administered to evaluate the athletes belonging to some teams in Series A, B, and C. The Spearman's ranks correlation coefficient showed significant correlations between CAIT items. Additionally, the Cronbach's α showed a high internal consistency. Our results showed a significant difference between athletes who reported pain and those who did not (p < 0.001). The multiple linear regression model analysis showed that pain was a predictor of ankle instability (p < 0.001). Our findings suggest that the CAIT can be used to evaluate ankle stability in volleyball players. This scale could represent a valuable tool for implementing specific intervention programs to prevent ankle injuries in athletes.

Analisis Harga, Kualitas Produk dan Kepuasan Terhadap Loyalitas Pelanggan Mcdonald Gresik: Studi pada Pengguna Aplikasi Limited Time Offer

This study aims to examine Price, Product Quality, Satisfaction with Mcdonalds Gresik Customer Loyalty in the use of the Limited Time Offer application. The population in this study is all people who use or customers who use the Limited Time Offer application in Gresik using the nonprobability sampling method of 76 respondents as a sample. The source of data in this study is primary data, which is the result of distributing questionnaires to respondents. The type of data used is subjective data in the form of written responses as questionnaire responses. The analysis model used in this study is a multiple linear regression analysis model. To determine the significance of research variables partially on work productivity, t-test techniques are used. By using a level of 5% or 0.05. The results show that Price affects Loyalty but Product Quality and Satisfaction do not affect McDonalds Gresik Customer Loyalty.

PENGARUH INFORMASI AKUNTANSI BIAYA DAN CSR TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN

This research aims to determine the effect of cost accounting information proxied by production costs and CSR disclosure on company value as proxied by Tobin's Q. The company that is the object of this research is a food and beverage sub sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The sample in this study consisted of 11 companies using purposive sampling. The analysis model used in this research is a multiple linear regression analysis model. The t-test results show that the production cost variable has a negative effect on company value. Additionally, it is found that CSR disclosure also exhibited a negative correlation with company value, implying that companies engaging in more CSR activities may not necessarily witness a commensurate increase in their valuation. These outcomes contribute valuable insights into the complex dynamics between cost accounting, CSR practices, and corporate value in the context of the examined food and beverage sub sector on the Indonesia Stock Exchange.

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

The purpose of this research is to collect data that demonstrates how various financial ratios affect the development of a company's bottom line. Multiple ratios are used in the analysis, such as the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This research covers the time period from 2017 to 2021 and is limited to manufacturing companies that are listed on the Indonesia Stock Exchange. Eight of these organizations make up the sample size for this study. The f-test and t-test are used to examine the hypotheses, and the multiple linear regression analysis model is used for data analysis in this study. This investigation suggests that neither the Current Ratio (CR), nor the Debt to Equity Ratio (DER), nor the Total Asset Turnover (TAT) significantly affects the development of profits. However, the Net Profit Margin (NPM) is found to be a highly important predictor of future profits. Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) were used as independent variables in this investigation.

Pengaruh Kinerja Pegawai terhadap Pengembangan Karir Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Karawang

This study aims to determine the effect of employee performance on the career development of the Public Works Service and Karawang regency spatial planning. This type of research is quantitative research with descriptive and verification research methods. The sample in this study was 175. The sampling technique used in this study was saturated sampling. The analysis model in this study uses a multiple linear regression analysis model. The results of the study show that there is an influence between employee performance on the career development of the Public Works Office and spatial planning of the Karawang regency.

ANALISIS PENGARUH KOMPETENSI KERJA, KOMPENSASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN PEMBIAYAAN PADA PT BANK SYARIAH INDONESIA KANTOR CABANG SEMARANG MT HARYONO

This study aims to analyze and obtain empirical evidence regarding the effect of competence, compensation, and motivation on the performance of employees in the financing department (a case study at PT Bank Syariah Indonesia, Tbk Semarang Branch Office, MT. Haryono) either simultaneously or partially. The population in this study were all employees of the financing department at PT Bank Syariah Indonesia, Tbk Semarang MT Branch Office. Haryono. The sampling technique used saturated sampling, as many as 35 respondents. The data used in this study is primary data obtained through the distribution of questionnaires. The data analysis model uses Multiple Linear Regression Analysis Model. Meanwhile, the data analysis technique used the F Statistical Test, the Coefficient of Determination (R2), and the t-Statistical Test. The results of the analysis and discussion show that the variables of competence, compensation, and motivation simultaneously have a significant effect on the performance of employees in the financing department at PT Bank Syariah Indonesia, Tbk Semarang MT Branch Office. Haryono. Partially, the variables of competence, compensation, and motivation each have a positive and significant effect on the performance of employees in the financing department at PT Bank Syariah Indonesia, Tbk Semarang MT Branch Office. Haryono. Keywords: Employee Performance in Financing, Competence, Compensation, Motivation.