Multiple Regression Analysis Method Research Articles

Optimizing water and nitrogen management for saline wasteland improvement: A case study on Suaeda salsa

Cultivating Suaeda salsa (S. salsa) is a promising strategy for the improvement and development of saline wastelands. However, the absence of a scientifically reasonable water and fertilizer management system has long hindered the large-scale improvement and utilization of saline wastelands. Therefore, we performed field experiments for two consecutive years to investigate the effects of water-nitrogen coupling on biomass, forage quality, salt absorption capacity, soil improvement effect, and economic benefits of S. salsa. The optimal water and nitrogen dosages for multi-objective optimization were determined using multiple regression and spatial analysis methods. Three irrigation levels were established for the experiment based on 0.35 (W1), 0.50 (W2), and 0.65 (W3) of the local ETo (Where ETo denotes the reference evapotranspiration calculated based on the FAO-56 recommended by the Food and Agriculture Organization). The three nitrogen application levels were 150 (F1), 250 (F2), and 350 (F3) kg ha−1 in the complete combination design. At the same nitrogen application level, the biomass and economic benefits of the W3 irrigation level were the highest. However, the forage quality, salt absorption capacity, salt reduction, and water productivity at the W3 irrigation level were lower than those at the W2 irrigation level, and the water productivity at the W1 irrigation level was the highest. At the same irrigation level, when the nitrogen application level was F2, the biomass, forage quality, salt absorption, salt reduction, and net profit, all reached their maximum values, and water productivity was the highest at the F3 level. The optimal amount of water and nitrogen applied for each parameter was different, so it was impossible to obtain the highest biomass, forage quality, salt absorption, salt reduction, water productivity, and net profit at the same time. Therefore, multi-objective optimization was needed, the optimal irrigation volume range was 3350.11–3485.97 m3 ha−1, and the nitrogen application rate range was 273.49–326.66 kg ha−1. These findings provide a scientific basis for the large-scale cultivation of S. salsa in extreme arid region, which is helpful for the improvement and utilization of saline-alkali land.

PENGARUH ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

The purpose of this research was to dertermine the effect of environmental performance, intellectual capital, tax avoidance, managerial ownership, profitability, and leverage on firm value. In this research, firm value were measured by price to book value (PBV). The population in this study consists of companies in the consumer non-cyclicals, and basic materials sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample used in this study were 39 companies, and the total data used was 117 data using a purposive sampling method. This research use multiple regression analysis method. The results of this study indicate that intellectual capital, tax avoidance, profitability and leverage have an influence on firm value, while environmental performance and managerial ownership have no effect on firm value.

Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik

Currently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin.

Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.

Determinants of stock return in 10 biggest market capitalization on the Indonesian stock exchange

Several research results on the capital market in Indonesia fall into the category of market efficiency in the weak form, so the results of previous research do not reflect the theory of capital market efficiency in the strong form. The purpose of this research is to analyze and answer the existence of inconsistencies in the results of previous research as well as the phenomenon of stock returns which are not as described in capital market theory in strong form. This is what prompted researchers to do it again using different time series and cross-sectional data. This type of research is quantitative descriptive with a panel data multiple regression analysis method using 10 sample companies that are members of 50 large capitalization companies for 7 years. This research formula is to maximize the Stock Return value through leverage as an intervening variable using research objects of companies on the Indonesia Stock Exchange. Two research models are integrated into one and each goes through a model selection test stage, namely the Chow Test, Hausman Test, and Lagrange Multiplier Test using the eviews12 application. The results of this research explain that increasing ROA can have an impact on reducing Leverage (DER) and through DER it can explain the impact on Stock Returns, but ROA cannot directly explain Stock Returns. It is hoped that these results can help as a guide for investors to get maximum Stock Returns.

Pengaruh Transaksi Mobile Banking, Internet Banking, dan ATM terhadap Kinerja Keuangan Perbankan

Banking financial performance experienced increases and decreases in achieving profits, but in this situation, several banks closed branch offices, because the use of digital banking continued to increase. This research aims to determined the effect of mobile banking, internet banking and ATM transactions on banking financial performance. This type of research was descriptive research using secondary data, with a quantitative approach. This research used a purposive sampling method to determined the research sample, so that eight conventional banks were obtained and there were forty samples for research. The data obtained were analyzed using the multiple regression analysis method with a random effect model. The results of this research show that partially mobile banking transactions have a positive effect on ROA. Meanwhile, internet banking transactions have a negative effect on ROA and ATM transactions have a negative effect on ROA. The research results also show that simultaneously, mobile banking transactions, internet banking transactions and ATM transactions have a positive effect on ROA. Keywords: Financial Performance; Mobile banking transactions; Internet banking; ATM

Influence of Environmental Social and Governance (ESG) on the financial performance of banking companies listed on the Indonesian Stock Exchange (BEI)

The purpose of this study is to obtain empirical evidence of the, Environmental Social And Governance (ESG) on the Banking Company firm's performance listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 9 companies with a research period from 2019-2022 so that there were 36 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that Environmental has a significant positive effect, Governance and Social has no significant effect on firm's performance. The implication of this research is that companies must pay attention to that Environmental Social And Governance and those that can affect profitabilty so that company performance can increase.

The influence mechanism of digital technology empowering green innovation of textile firms: a knowledge search perspective

Digital technology is a vital engine for the green innovation of textile firms. In recent years, knowledge search through digital platforms has allowed for obtaining richer knowledge information. Using a data engine for data mining can improve the efficiency of firm knowledge retrieval. Considering these factors, this paper collects data from 226 textile firms and uses multiple regression analysis methods to analyse the impact mechanism and path of digital technology empowering textile firms’ green innovation. The study found that digital technology has a positive impact on the green innovation of textile firms through the mediating role of knowledge search. Environmental dynamism positively moderates the relationship between digital technology and green innovation of textile firms. Based on this, the management enlightenment of textile firms using digital technology to realize knowledge search and promote green innovation is put forward.

The Influence of Value Added Tax (PPN), Luxury Sales Tax (PPnBM), and Progressive Motor Vehicle Tax (PKB) on the Purchasing Power of Electric Vehicles in Bandung City Indonesia

The transition from conventional vehicles to electric or battery-based vehicles can be facilitated through policy interventions, especially in the field of taxation, aimed at achieving certain goals. This study aims to determine the effect of Value Added Tax (VAT), Luxury Goods Sales Tax (PPnBM), and Progressive Motor Vehicle Tax (PKB) in Indonesia on the purchasing power of electric vehicles in Bandung City, Indonesia. This study uses primary data collected through a questionnaire with a multiple linear regression analysis method. The sampling technique used is purposive sampling, using the Slovin formula which produces 100 respondents. The collected data was processed using SPSS software version 25. The results of this study indicate that partially, VAT and PKB do not have a significant positive effect on the purchasing power of electric vehicles. Meanwhile, PPnBM has a significant positive effect on the purchasing power of electric vehicles. These findings indicate that PPnBM tax incentives are effective in increasing the purchasing power of electric vehicles, while VAT and PKB incentives require evaluation and adjustment in order to better support the transition to electric vehicles. This research provides an important contribution for policy makers to design more effective tax incentives to encourage the adoption of electric vehicles, in order to achieve the targets of reducing emissions and improving environmental sustainability.

From Conversation To Competence: Analysis Of The Influence Of Using ChatGPT And Learning Motivation In Increasing Self-Directed Learning

This study focuses on how ChatGPT and learning motivation affect students' self-directed learning (SDL). This research uses multiple regression analysis methods. The sampling technique used convenience sampling with 98 respondents who were undergraduate, master's, and doctoral students and had used ChatGPT for learning at least 1 (one) time. The research results show a significant and positive influence of ChatGPT and learning motivation on SDL, with a significance value of .00. The use of ChatGPT and learning motivation influence SDL by 75.7%. In comparison, the other 25% is influenced by other factors such as teacher influence, learning environment, metacognitive abilities, critical thinking abilities, and access to educational resources. If we look at the influence per variable, ChatGPT influences SDL by 31.2%, and Learning Motivation influences SDL by 44.3%. It can be concluded that Learning Motivation has a more significant influence on SDL than ChatGPT. These findings contribute new insights to the existing knowledge on the role of artificial intelligence and learning motivation in supporting student self-directed learning.

DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN?

Environmental issues such as climate change can be an external factor that influences stock price fluctuations and stock returns. This research aims to analyze the impact of carbon emission disclosure, green accounting practices, and profitability on the share returns of food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2022. This research uses a quantitative approach, multiple linear regression analysis methods, and a sample of 54 companies. The results of this study indicate that profitability has a significant impact on stock returns. However, carbon emission disclosure and green accounting do not significantly impact stock returns. The results of this research can be a reference for companies and investors who want to pay closer attention to environmental conditions.

The Effect Of Tax Socialization And Tax Sanctions On The Compliance Level Of Motor Vehicles Tax Compliance In The City Of Medan ( A Case Study At Office Samsat Medan City )

This study aims to prove empirically the effect of Tax Socialization and Tax Sanctions on the Taxpayers Compliance of Motor Vechile in Medan City. The research sample in this study used the accidental sampling technique.The data analysis technique used the multiple linear regression analysis method with SPSS 20 Software tools. The results of the analysis of this study indicate that Tax Socialization has a significant effect on Taxpayer Compliance partially, namely tcount > ttable, namely 4.065 > 1.98447 and a significance value of 0.000 <0.05 and Tax Sanctions have a significant effect on Taxpayer Compliance. partially, namely tcount > ttable, namely 5.798 > 1.98447 and the significance value is 0.000 <0.05. The results of the research analysis show that tax socialization and tax sanctions have a significant effect on the level of taxpayer compliance simultaneously, namely Fcount > Ftable, namely 48.266 > 3.09 and a significance value of 0.000 <0.05. The results of this study are supported by the value of R Square = 0.499 or 49.9%, which means that 49.9% of the taxpayer compliance variable can be explained by the tax socialization and tax sanctions variables.

The impact of corporate financialization on stock price crash risk

In recent years, the continuous occurrence of stock price crashes and the significant financialization trend of non-financial firms have aroused widespread attention from regulators, investors and academia. Based on the panel data of China’s A-share non-financial listed companies from 2010 to 2023, this paper designed a rigorous empirical research program and utilized descriptive statistical analysis, correlation analysis, multiple regression analysis and other analytical methods to explore the impact of enterprise financialization on stock price crash risk. The empirical results show that enterprise financialization is conducive to attenuating future stock price crash risk.

Dampak Penanaman Modal dalam Negeri, Bi Rate, dan Nilai Tukar (Kurs) terhadap Indeks Harga Saham Gabungan di Indonesia

This study aims to analyze the impact of the Domestic Investment program (PMDN), Bank Indonesia interest rate (BI Rate), and exchange rate on the Jakarta Composite Index (JCI) in Indonesia. To test the relationship between the independent variable (PMDN, BI Rate, and exchange rate) and the dependent variable (JCI) over a certain period of time, multiple regression analysis method is used. This research uses data obtained from various reliable and relevant sources. The findings of this study are expected to provide a deeper understanding of the factors that influence JCI in Indonesia and provide insight for policymakers to improve the investment climate. The conclusions and policy recommendations generated from this study are expected to be able to make a positive contribution to Indonesia's economic development in the long term.

Factors That Influence the Amount of Working Time of Workers in Central Lombok Regency

This research aims to evaluate the factors that influence the working time of workers in Central Lombok district, West Nusa Tenggara, Indonesia. The data used in this research is secondary data obtained from the Central Statistics Agency. In this case, the number of variables used are age, income, gender, and working time. The data used in this research comes from SAKERNAS data for August 2022 with the number of respondents used being 586 respondents. The analytical tool used in this research uses the multiple linear regression analysis method where the data processing software used is IBM SPSS Statistics 22 software. Based on the processing results, the results obtained are that the variable factors wage and gender have a positive and significant effect on the amount of working time of the population in Central Lombok Regency, while the age variable does not significantly influence the working time of workers in Central Lombok Regency.

ORGANIZATIONAL CITIZENSHIP BEHAVIOR: PERAN PERSON JOB-FIT, MOTIVASI INTRINSIK, PERCEIVED SUPERVISOR SUPPORT PADA KANTOR SATUAN POLISI PAMONG PRAJA DIY

This riset intends to examine the influence of person job-fit, intrinsic motivation, perceived supervisor support on OCB. The riset used a population of all employees of the Yogyakarta Civil Service Police Unit (Satpol PP). Data were collected by questionnaire from 41 employees and using multiple linear regression analysis method and classical assumption test. The classical assumption test includes muticolonierity test, normality test and heteroscedasticity test. The results of this study indicate that person job-fit has a significant positive effect on OCB, intrinsic motivation has no significant effect on OCB, perceived supervisor support has a significant positive effect on OCB. The relevance of the study results will be discussed in the discussion.

Effect of World Commodity Prices on the Movement of the FTSE Index on The Indonesia Stock Exchange 2020-2023

This research aims to analyze the relationship between commodity prices (gold, gas, tin, silver, nickel, oil) and the FTSE Indonesia stock market index. This research uses secondary data for the research period from January 2020 to December 2023. The analytical method used in this research is the multiple linear regression analysis method. Linear regression analysis is used to test the influence of commodity prices on changes in the value of FTSE Indonesia. The results of this research show that the gas, tin, silver and nickel index variables have a negative effect on the FTSE Index. The Oil, Nike, Gas and Tin variables have a positive influence while the Gold and Silver variables do not have a negative influence, indicating that they do not have a significant influence on the FTSE Index. The results of the analysis show that the overall regression model has a significant fit to the data, with an R-squared value of 75.58% of the variation in FTSE Indonesia can be explained by the commodity price variables included in the model. The rest are factors outside the commodity variable. In addition, the significant F-statistic (21.15427) with a low p-value 0.00 indicates that the overall regression model is very significant. These findings show that commodity prices, including gold, gas, tin, silver, nickel and oil, together have a significant influence on the movement of FTSE Indonesia. The implications of this research can help investors and decision makers to understand the dynamics of stock and commodity markets, as well as estimate the impact of changes in commodity prices on stock market performance in Indonesia.

Pengaruh Pengetahuan Investasi dan Return Saham Terhadap Minat Mahasiswa Dalam Berinvestasi di Galeri Investasi Syariah

The capital market is a meeting place for investors and issuers where one of the parties included as an investor is a student at the Faculty of Islamic Economics and Business who is expected to become an expert investor in the field of sharia capital markets. Students' investment interest is influenced by several factors, including investment literacy and stock returns. One of the capital market instruments is investment, namely capital investment carried out by a person or legal entity with the aim of increasing the value of capital. Based on the factors found, researchers are interested in researching students' interest in investing. Researchers want to know the results of the influence of the two factors, namely investment knowledge and stock returns on students' interest in investing so that it can become a benchmark for institutions, especially the Sharia Investment Gallery, in attracting investor interest, especially students of the Sharia Economics Study Program, Faculty of Islamic Economics and Business. The factors that will be used by researchers are the quality of investment knowledge and stock returns. Thus the title of this research is "The Influence of Investment Knowledge and Stock Returns on Students' Interest in Investing in the Sharia Investment Gallery". This research uses a quantitative approach with hypothetical visitors using multiple linear regression analysis methods and classical assumption testing. The sampling technique uses purposive sampling. Where the results of this research show that investment literacy influences the investment interest of students at the Islamic Economics and Business Faculty of UIN Fatmawati Sukarno, Bengkulu. Stock returns influence the investment interest of students at the Islamic Economics and Business Faculty of UIN Fatmawati Sukarno Bengkulu. Simultaneously both influence the investment interest of students at UIN Fatmawati Sukarno Bengkulu. Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu, where the results of this research are expected to be a reference for the capital market in attracting investor interest or for students themselves in carrying out research.

Pengaruh Literasi Keuangan, Pendapatan dan Technology Acceptance Model (Tam) Terhadap Minat Penggunaan Quick Response Indonesian Standar (QRIS) pada Pelaku UMKM di Kecamatan Temanggung

QRIS is a payment instrument officially issued by Bank Indonesia to be used in daily payment transaction activities by the public. MSMEs are an important sector in the use of QRIS as a transaction tool. However, MSMEs in Temanggung District have not fully used QRIS as part of their payment transaction activities. There are many factors that cause these problems to occur including financial literacy, income, and the basic concepts of the Technology Acceptance Model (TAM), namely perceptions of usefulness and perceptions of ease in applying interest in using QRIS. This study aims to analyze the effect of variables related to these problems, namely financial literacy, income, perceived usefulness, and perceived ease of use on interest in using QRIS for SMEs in Temanggung District. This research uses multiple regression analysis methods in empirical testing. The data used are primary data obtained from distributing questionnaires using a Likert scale, with the subject of active MSMEs in Temanggung District. This study uses the SPSS 26.0 application as an analytical tool. From the results of the analysis carried out, this study shows that the financial literacy variable has a significant influence on the interest in using QRIS. The income variable has no significant effect on interest in use. Variables of perceived usefulness and perceived ease of use also have no significant effect. The variables of financial literacy, income, perceived usefulness, and perceived ease of use simultaneously have a positive and significant effect. Of these variables, financial literacy has the greatest influence on interest in using QRIS. Therefore, the government needs to pay attention to and strengthen policies, especially in the field of financial literacy as the main factor in increasing the interest of MSMEs and the public in using QRIS as a means of payment transactions.

PENGARUH DANA PIHAK KETIGA (DPK), PEMBIAYAAN BAGI HASIL, DAN FEE BASED INCOME TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA PERIODE 2014-2018

This study aims to discuss and analyze Third Party Funds (DPK), Profit Sharing Finance and Fee Based Income. The data used in this study are secondary data from January 2014 - December 2018. This study uses the method of multiple linear regression analysis using the SPSS 24 computer program. The results of this study indicate that Third Party Funds (DPK), Profit Sharing Finance, and Fee Based Income simultaneously or jointly affect Profitability (ROA). Results on Fee Based Income affect partially to profitability (ROA), Third Party Funds are not affect partially to Profitability, profit sharing finance is not affect partially to Profitability (ROA).