Multiple Regression Techniques Research Articles

Factors Influencing Regional Government Financial Disclosure Compliance

This study analyzes factors influencing mandatory disclosure in the financial statements of Local Governments in East Java, Indonesia, , which adheres to the accrual basis of accounting. The research examines the impact of four factors: regional wealth, the educational background of local government heads, intergovernmental revenue, and population size. The sample consists of 74 financial statements from Local Governments in East Java for the years. Data were analyzed using multiple regression techniques with SPSS 20.0 software. The findings show that wealth and population size are positively correlated with the level of mandatory disclosure in local government financial statements. This suggests that wealthier regions and those with larger populations are more likely to meet disclosure requirements. Conversely, the educational background of local government chiefs and intergovernmental revenue were found to have no significant relationship with the level of financial statement disclosure. This indicates that factors related to leadership qualifications and financial transfers from the central government do not influence the compliance with mandatory disclosure requirements. These results contribute to understanding how local government characteristics affect the transparency of financial reporting, highlighting the role of regional wealth and population size in enhancing financial disclosure practices. However, further research may be needed to explore other potential factors influencing local government transparency.

Increasing the Brazilian Lychee Production: A Strategy Based on the Experience of the Largest Producer Countries

In Brazil, the fruit sector, including exotic fruits such as lychee, has great potential. In 2020, it ranked third in the world, with a 5.4% share. The objective of this research was to identify, analyze, and describe the lychee value chain in Brazil in order to compare it with that of the main producers in the world. Data of lychee production and the multiple linear regression technique were used to identify the competitiveness factor of the main lychee-producing countries, India, China, and Vietnam. The lychee value chain in Brazil was developed from secondary sources in order to compare it with these producing countries. The results show that the main competitiveness factor for China is the price; for India, the quantity produced; and for Brazil, the planted area. In India, most of the lychee produced is for domestic consumption; in China, it is for export; and Vietnam exports its production to China. Given these characteristics of the global lychee market, a production strategy to insert Brazil into this market should consider increases of 20% in the planted area and 35% in production every five years, over a period of 30 years, to make Brazil the sixth largest lychee producer in the world.

The Influence of School Committees and Operational Assistance for Educational Units on School’s Quality

This study aims to determine whether school committees and educational unit operational assistance influence school quality. This research was carried out at SD Negeri Muara Kuang District, Ogan Ilir Regency. This type of research is quantitative, while the partial correlation method is used. The validity test uses construct validity while the reliability test uses Cronbach’s Alpha. The analysis prerequisite test used the normality test, homogeneity test, linearity test, and multicollinearity test and the data are analyzed using sample regression and multiple regression techniques. The sample in this research is the school committee, principal, and teachers in Negen Elementry School, Muara Kuang District, numbering 61 people. Data collection techniques in this research used questionnaires and documentation. The results of the research conclude that (1) There is an influence of school committees on school quality with a correlation value of 0,109 with a correlation percentage of 1,2% while 98,8% is determined by other factors not mentioned in this research, (2) There is an influence of assistance educational unit operations on school quality with a correlation value of 0,937 with a correlation percentage of 87,8% while 12,2% is determined by other factors not mentioned in this research, (3) There is an influence of the school committees and educational unit operational assistance together on school quality with a correlation value of 0,937 with a relationship percentage of 87,8% while 12,2% is determined by other factors not mentioned in this research.

Pengaruh Persepsi Harga, Kualitas Pelayanan dan Lokasi Terhadap Kepuasan Pelanggan di Bengkel Body Repair CK Motor Purbalingga

The purpose of this study is to analyze the impact of price perception, service quality, and location on customer satisfaction at CK Motor Body Repair Workshop in Purbalingga. This research employs a quantitative approach with a questionnaire as the primary data collection tool. The sample consists of 113 customers of CK Motor Body Repair Workshop in Purbalingga, selected using purposive sampling with the criteria: 1) having used the services of CK Motor Body Repair Workshop at least twice, and 2) having an income. Data analysis was performed using multiple linear regression techniques with SPSS version 25. The findings indicate that 1) price perception has a positive and significant effect on customer satisfaction, 2) service quality has a positive and significant effect on customer satisfaction, and 3) location does not affect customer satisfaction. Therefore, CK Motor Body Repair Workshop should focus on offering appropriate pricing and improving service quality to enhance customer satisfaction. Location does not need to be a primary concern, allowing the workshop to redirect attention and resources towards improving pricing and service aspects that are crucial for customer satisfaction.

Pengaruh Servant Leadership, Resistance To Change, dan Organizational Commitment Terhadap Organizational Citizenship Behavior (OCB) pada Karyawan PT. Telekomunikasi Selular Regional Jawa Tengah & DIY

The objective of this research is for analyze also evaluate the effect of servant leadership, resistance to change, and organizational commitment on organizational citizenship behavior (OCB) of PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. The population on this research is 148 permanent employees and there were 110 respondents with convenience sampling. The data result was collected by questionare with 5 point of likert scale. The examine uses multiple linear regression technique by SPSS software version 16. The research outcome represented that servant leadership had positive affect also significant affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Beside that organizational commitment had positive affect also significant affect on (OCB) PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Meanwhile resistance to change had no affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. PT. Telekomunikasi Selular is a telecommunications company and there are always innovation related to telecommunication technology, so that it is not support with resistance to change.

Determinan Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan

The research aims to examine the effects of local government size, intergovernmental revenue, job specialization, and capital expenditure on the level of mandatory financial statement disclosure of local governments. Disclosure is based on Government Regulation related to Government Accounting Standards Number 71 of 2010. Secondary data is sourced from Audit Reports (LHP) on Local Government Financial Statements (LKPD). The sample comprises 17 districts/cities in South Sumatra Province with 51 LKPD audit reports from 2020-2022. Data is analyzed using multiple linear regression techniques with Eviews 12. The study finds that local government size significantly and positively affects the level of mandatory financial statement disclosure; intergovernmental revenue significantly and negatively affects the level of mandatory financial statement disclosure; while job specialization and capital expenditure do not have a significant effect on the level of mandatory financial statement disclosure; and all four factors together significantly affect the level of mandatory financial statement disclosure

Pegaruh Kualitas Pelayan, Kualitas Produk, dan Lokasi Terhadap Kepuasan Pelanggan Piknik Coffee Eatery Purbalingga

This research aims to determine the influence of service quality, product quality, and location on customer satisfaction at Piknik Coffee Eatery Purbalinga. The sample in this study was 110 customers of Piknik Coffee Eatery Purbalingga. This research applies a quantitative approach with a questionnaire as data collection. Purposive sampling was implemented as a sampling technique, with criteria 1). Purbalingga people who have visited Piknik Coffee Eatery at least 2 times and 2). Minimum age 17 years. Multiple linear regression technique using SPSS version 25 software. The results of this research show that Service Quality has no positive and significant effect on customer satisfaction, Product Quality has a positive and significant effect on customer satisfaction, and Location has no effect on customer satisfaction of Piknik Coffee Eatery Purbalinga.

The effects of joint process parameters of two-step manufacturing processes on the mechanical performance of biocomposites using Taguchi and multiple regression techniques

This study evaluates the influence of joint parameters of extrusion (extrusion profile temperature) and injection molding (barrel profile temperature and mold temperature) manufacturing processes on the mechanical performance of biocomposite materials via the Taguchi and multiple regression techniques. Statistical analysis of variance (ANOVA) was performed to determine the most influential controllable factors for the individual responses. The results of the study revealed that the mechanical properties of the biocomposites are affected by the joint parameters of the two-step manufacturing techniques. This study will help in the process design of biocomposites with improved mechanical performance.

The Mediation Effect of Financial Performance on CSR Disclosure and GCG on Firm Value during the Pandemic

This research aims to determine the effect of CSR Disclosure and CGC with profitability as a mediating variable on company value. This research was conducted to see how CSR and GCG affect company value during the pandemic. To test this variable, researchers used a population of all companies registered with the Kompas100 companies listed on the Indonesia Stock Exchange (BEI) in 2020. Using purposive sampling, the total sample taken was 86 companies. Hypothesis testing is carried out using descriptive analysis methods with multiple linear regression techniques. The research results show that CSR disclosure does not significantly affect financial performance and company value. The results also show that GCG positively and significantly affects financial performance and company value. Financial performance also influences company value but cannot mediate CSR Disclosure and GCG on company value.

Meat yields and primal cut weights from beef carcasses can be predicted with similar accuracies using in-abattoir 3D measurements or EUROP classification grade.

Three-dimensional (3D) measurements extracted from beef carcass images were used to predict the weight of four saleable meat yield (SMY) traits (total SMY and the SMY of the forequarter, flank, and hindquarter) and four primal cuts (sirloin, ribeye, topside and rump). Data were collected at two UK abattoirs using time-of-flight cameras and manual bone out methods. Predictions were made for 484 carcasses, using multiple linear regression (MLR) or machine learning (ML) techniques. Model inputs included breed type, sex, and abattoir as fixed effects, and cold carcass weight, visually assessed EUROP fat and conformation classes, and 3D measurements as covariates. Machine learning techniques were only used for models including 3D measurements. The CCW and fixed effects resulted in high accuracy (SMY R2=0.72-0.90, RMSE=2.12-3.96kg, primal R2=0.56-0.67, RMSE=0.36-0.91kg), and including the EUROP covariates increased accuracies (SMY R2=0.75-0.96, RMSE=2.00-3.11kg, primal R2=0.58-0.79, RMSE=0.36-0.79kg). The 3D measurement covariates and abattoir resulted in moderate accuracy (SMY MLR R2=0.39-0.58, RMSE=3.26-10.31kg, primal MLR R2=0.33-0.52, RMSE=0.44-1.14kg) and high accuracy when combined with CCW and all fixed effects (SMY MLR R2=0.72-0.95, RMSE=1.81-3.42kg, primal MLR R2=0.52-0.74, RMSE=0.40-0.81kg). The best ML models resulted in similar accuracies to the MLR models. Models including 3D measurements produced similar accuracies to models built using conventional data recorded at the abattoir, indicting the potential for automated prediction.

Influence of Socioeconomic Factors on Wage Remuneration in Liberia Women Football

Women’s football has often experienced low wage remuneration compared to men’s, and research has primarily associated this disparity with gender inequality, however, this study explored other equally significant factors that contribute to low wage remuneration in women’s football. The study examined how economic and sociodemographic factors impact wages in women's football in Liberia. It explored and evaluated the influence of sociodemographic factors (family, media, years of experience, level of play) on the wage remuneration of female footballers in Liberia and how economic factors (income, employment) have influenced wage remuneration in women’s football in Liberia. The descriptive study design was employed for this research. Participants were given questionnaires to fill across various sociodemographic, and economic profiles to obtain information on women footballers in Liberia. The inferential statistical tools, Pearson’s Product Moment Correlation (PPMC), and Multiple regression techniques were used in analyzing the data to identify the relationships between sociodemographic and economic variables on wage remuneration. In this sample of 550 participants (100%female, predominant age range – 20-24 years), social factors such as media and family structure (β = -0.084, t = -2.043, P= 0.042), and sociodemographic factors such as years of experience and level of play (β = - 0.168, t = -4.117, P= 0.000) had significant influence on women's football wages in Liberia. However, Economic factors such as income, and employment (β = -0.008, t = -0.183, P= 0.855) did not contribute significantly to wage remuneration in women’s football in Liberia. Sociodemographic factors were significant determinants of wage remuneration in women's football in Liberia. Specifically, sociodemographic variables, such as media, family, years of experience, and level of play, were major determinants of remuneration and wage levels in women's football in Liberia.

CSR AND FIRM FINANCIAL PERFORMANCE: MODERATING EFFECT OF OWNERSHIP CONCENTRATION IN THE FRENCH CONTEXT

This study investigated the relationship between Corporate Social Responsibility (CSR) and Financial Performance (FP) and the moderating role of corporate governance. In particular, this paper aims to empirically examine the impact of ownership concentration on the relationship between CSR and financial performance. This study was based on a sample of 200 firms over 2010 /2021. The direct and moderating effects were tested by using multiple regression techniques. The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on financial performance and this relationship depends on ownership concentration. This research presents new evidence that improves the discussion around CSR involvement and financial performance in French firms. Then, this research shows that ownership concentration positively moderates the impact of CSR on corporate financial performance.

Effect of Economic Corporate Social Responsibility on Financial Performance of Quoted Consumer Goods Companies in Nigeria

The possible link between corporate social responsibility (CSR) and financial performance (FP) has been a debate that lingers in CSR discourse. Nevertheless, implementation of economic responsibilities (ER) by companies in Nigeria is crucial to sustainability of business. Thus, the study’s main objective was to examine the effect of economic corporate social responsibility on performance of quoted consumer goods companies in Nigeria. The specific objective was to: determine the degree of correlation that exists among ER of quoted Consumer Goods companies in Nigeria and ROE, ROA and ROI. The study employed a non-survey design. Secondary data were extracted from the NSE fact books from 2014-2023. Partial correlation and panel multiple regression techniques were used to analyse data. The major finding of the study revealed there was a strong, high and positive relationship among ER and ROE (0.8656), ROA (0.8751) and ROI (0.8117), respectively at p<0.05. The study concluded that economic responsibilities of quoted consumer goods companies in Nigeria have significant effect on financial performance. The study recommends that it is desirous that quoted consumer goods companies should sustain and strengthen their CSR capacity, through implementation of ER so as to meet the expectations of stakeholders.

The Influence of Salary and Allowances on Employee Productivity at GraPARI Telkomsel Manokwari Regency

This study aims to analyze the influence of salary and allowances on employee productivity at GraPARI Telkomsel in Manokwari Regency. The research method used is a quantitative approach with multiple linear regression techniques. Data were obtained through questionnaires distributed to 45 employees and analyzed using validity tests, reliability tests, and classical assumption tests before conducting multiple linear regression analysis. The results show that salary and allowances have a significant simultaneous and partial effect on employee productivity. Salary has a regression coefficient of 0.541 with a significance value of 0.007, while allowances have a regression coefficient of 0.489 with a significance value of 0.011. Both variables together increase employee productivity, with the F-test showing a significance value of 0.000. The implication of this study is the importance of company policies in providing competitive salaries and adequate allowances to enhance employee productivity.

Social media and the mental health of university students in Sub-saharan Africa

This study applied social learning theory to understand how university students learned new health behaviors that impact their mental health through social media use. A cross-sectional research design was adopted with quantitative research methods to conduct the study. Data were collected using online questionnaires from a sample of 453 university students in Cameroon, Uganda and Nigeria. Data were analyzed using descriptive statistics, multiple hierarchical regression and structural equation modeling techniques. Findings revealed a negative significant relationship between outcome expectations and external locus of control. On the other hand, there was a positive significant relationship between external locus of control on mental health.It is recommended that content on social media platforms should aim at promoting the learning of positive health behaviors – thereby making users better, more acceptable people in society and trustworthy. Further, online community education, sensitization and policing should be conducted in order to help educate the careless learners on the dangers of social media on mental health. In terms of policy, governments should enact laws that encourage social media practitioners to use local content in order to ensure that appropriate and culturally proper information is consumed by citizens via social media.

The Influence of Competence, Motivation, and Compensation on Civil Servants' Performance at the Mentawai Islands Port Office

This study examines the impact of competence, motivation, and compensation on the performance of civil servants at the Mentawai Islands Port Office. Aimed at contributing to the limited body of research on public sector performance in Indonesia’s remote regions, this research explores how these factors influence employee performance in a public service context. Data were collected from all 70 civil servants across three main port offices in the Mentawai Islands using structured questionnaires. The analysis, conducted using SPSS 26.0 and employing multiple regression techniques, reveals that motivation is the most significant predictor of performance, followed by compensation and competence, with coefficients of 0.659, 0.292, and 0.135, respectively. The regression equation highlights motivation as the primary driver of employee performance, suggesting that public sector organizations in remote areas must prioritize motivational strategies along with adequate compensation and skill development to enhance service delivery. These findings provide actionable insights for policymakers and public administration leaders aiming to boost civil servant performance through targeted human resource practices. By creating a motivating environment, ensuring fair compensation, and fostering necessary competencies, organizations can achieve higher employee performance and ultimately improve public service quality in outlying regions.

Economic Analysis and Efficiency of Small-Scale Catfish Farms in Delta State, Nigeria

This study was carried out to evaluate the efficiency and profitability of catfish farms in Delta State, Nigeria. Specifically, the study sort to: evaluate the level of efficiency in catfish farms, ascertain the profitability of catfish farms, identify the strategies for enhancing efficiency among catfish farmers and determine the effect of socio-economic and institutional characteristics on the efficiency of cat fish farmers. A multi-stage and proportionate random sampling technique was adopted in the selection of 600 Catfish farmer. Primary data were collected using well-structured questionnaire. Data analysis was carried out on the objectives using the descriptive and inferential statistics of frequency, percentage, mean, budgetary analysis, and multiple regression technique. The result shows that majority 81% of catfish farmers were male with a mean age of 47 years. Most respondents 65% were married with a mean household size of 5 persons. Regarding education, 46.7% had secondary education and their primary sources of credit were cooperatives 41.9%. The mean farming experience was 11 years with 43.3% farming primarily for commercial purposes. The most common production method was tarpaulin 56.7%. The study identified various strategies for enhancing catfish production which include regular feeding, use of commercial feed, good water quality control, personal labor to reduce cost, and regular medication. The multiple regression model indicated that, variables such as the level of farming expertise, the type of labor employed, and educational qualification, stocking density, membership of association, pond size, and household size had significant effects on production efficiency of catfish farms. This result underscored the significance of providing customized training, group networking assistance and access to credit and extension services to enhance the overall efficiency of catfish farms in Delta State.

The Interplay between Principal’s Instructional Leadership and Teachers’ Professional Development

This study examines the relationship between instructional leadership of school principals with teachers’ professional development. A quantitative correlational research approach was adopted to collect data from 959 secondary school teachers using a survey technique in four districts of Malakand division, KP. The primary objective was to quantify the relationship between principals’ instructional leadership (PIL) and its three dimensions (defining the school mission (DSM), managing instructional programs (MIP), and developing the school learning climate (DSLC)) and teachers’ professional development (TPD). The data was analyzed using statistical tools, including linear and multiple regression techniques. The findings revealed principals’ instructional leadership’s positive and robust impact on teachers’ professional development. The analysis also unveiled that each sub-construct of principals’ instructional leadership DSM, MIP, and DSLC contributes to teachers’ professional development. The findings suggest that PIL and its dimensions are theoretical constructs and critical factors in shaping TPD. The results have significant implications for educational practices and policy development. By understanding the distinct contributions of DSM, MIP, and DSL, targeted interventions can be designed that leverage these sub-constructs to improve educational outcomes practically and effectively.

What innovation and technology delivers to internationalization? The case of European and Central Asia regions

Purpose This study aims to analyze the impact of technology and innovation on businesses’ internationalization process as well as the relationship between innovation and technology and internationalization. Design/methodology/approach The study was based on quantitative analysis of secondary data from 30 economies in Europe and Central Asia, extracted from the Enterprise Surveys – The World Bank database, using the multivariate statistical techniques of multiple linear regression and cluster analysis. Findings The results suggest that innovation and technology (I&T) mutually and positively influence the internationalization of firms. In this sense, innovative firms are more successful in competing internationally and exposure to alternative business contexts culminates in innovation. The results suggest a positive relationship between the percentage of firms that introduced a process innovation, the percentage of firms with websites and the businesses’ internationalization. Originality/value The originality of this research is based on the methodological approach that allowed the identification of the most significant variables for stimulating the internationalization of firms based on innovation and technology. Given the predominance of economies with higher I&T and internationalization in Europe, it is proposed as future research projects to ascertain the reasons for such a phenomenon.

THE ROLE OF EMOTIONAL INTELLIGENCE AND WORK-LIFE BALANCE IN ENHANCING JOB SATISFACTION AMONG GENERATION Z EMPLOYEES

This study explores the role of Emotional Intelligence (EI) and Work-Life Balance (WLB) as factors influencing job satisfaction among employees. Utilizing a quantitative approach, data was collected from 250 employees through a questionnaire adapted from previously validated instruments. Data analysis was performed using multiple regression techniques to evaluate the impact of EI and WLB on job satisfaction. The findings suggest that companies should prioritize the development of employees' emotional intelligence and support a balance between work and personal life to enhance job satisfaction and organizational effectiveness.