Panel Data Regression Analysis Research Articles

Determinants of Audit Delay for Indonesian Property and Real Estate Companies

This research aims to empirically prove how factors such as audit tenure, audit opinion, solvency, and company size influence audit delay on the Indonesia Stock Exchange in the sector of property and real estate companies for the period 2018 to 2022. The sample size for this quantitative research is 53 companies and the sampling process and criteria use the purposive sampling method. Data analysis used in this research uses panel data regression analysis. E-Views 12 to analyze data. The research results show that company size has a positive influence on audit delay, audit opinion has a negative influence on audit delay, audit tenure has no influence on audit delay and solvency has no influence on audit delay.

Competition Plays A Moderating Role in The Impact of Liquidity Creation on Bank Capital

Introduction/Main Objectives: This study examines the moderating influence of bank competition, proxied by the Lerner index, on the impact of liquidity creation, measured using the Catfat method, on bank capital, proxied by the equity-to-total-assets ratio. Background Problems: Limited academic literature explores how competition moderates the relationship between liquidity creation and bank capital, which is essential for maintaining stability and risk absorption in the banking sector. Novelty: This study fills the gap by demonstrating that the effect of liquidity creation on bank capital depends on the level of bank competition. Research Methods: The study uses purposive sampling, covering 96 banks from 2013 to 2023, and applies panel data regression analysis with Hayes’ method. Control variables include ROA, LDR, NPL, GDP, inflation, and Bank Indonesia interest rates. Findings/Results: The results indicate that competition moderates the negative effect of liquidity creation on bank capital, weakening this impact. This suggests that competition enables banks to maintain higher capital levels. Conclusion: The study highlights the importance of competition in moderating the liquidity creation-capital relationship, with implications for bank management and regulatory policies.

Green Accounting Performance on Profitability on The Indonesian Stock Exchange

The aim of this research is to investigate and analyze the impact of green accounting and Kinerja Lingkungan on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample, consisting of 8 companies, was determined using a purposive sampling method. The data utilized in this research comprise secondary data extracted from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) spanning the period 2018-2022. The analytical approach employed is panel data regression analysis, with the random effect model (REM) selected as the research model. According to the findings from the analysis conducted using Eviews (Econometric Views) version 12, it was discovered that the green accounting variable influences profitability. This is attributed to the perception of green accounting as a long-term investment for the company, wherein present expenditures can bolster the company's reputation. Conversely, the Kinerja Lingkungan variable does not impact profitability. Despite most companies receiving a blue rating, signifying compliance with environmental regulations, the results of Kinerja Lingkungan have not ensured an augmentation in the company's profitability.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba

This study aims to empirically determine the effect of current tax burden, deferred tax burden, and deferred tax assets on earnings management in automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research method used is a quantitative research method. The data used are secondary data, namely financial statements registered on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using purposive sampling. Based on the determined criteria, a total of 6 automotive companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 were obtained. The analysis techniques used in this study are panel data regression analysis, panel data regression model testing, classical assumption testing, and the coefficient of determination test. The results of this study indicate that the current tax burden affects earnings management, while the deferred tax burden and deferred tax assets do not affect earnings management. Furthermore, the study found that simultaneously, the current tax burden, deferred tax burden, and deferred tax assets affect earnings management.

Stability Of Islamic Commercial Banks In Indonesia: Company Size, Profitability, And Efficiency

This study aims to analyze the effect of company size, profitability, and efficiency on the stability of Islamic commercial banks (ICB). This study uses a quantitative approach. The population of this study is Islamic commercial banks, and the sampling technique used is purposive sampling, obtained from four ICBs. The data source used is secondary data from each ICB's financial statements. The data analysis technique used is panel data regression analysis using e-views software version 13. The results of this study indicate that company size positively affects ICB's stability. However, profitability negatively affects ICB's stability. In contrast, efficiency does not affect ICB's stability. This study can complement existing theories, especially regarding the effect of size on company stability, and can be a reference for further research. Practically, this study can be a reference for banks in maintaining the stability of company operations in terms of company size and profitability.

The Influence of Return on Equity and Debt to Asset Ratio on Financial Distress in Properties Subsector Companies and Registered Real Estate on the Indonesian Stock Exchange Period 2015-2023

This research aims to determine the effect of return on equity and debt to asset ratio on financial distress. The research method used is an associative descriptive method with a quantitative approach. The population in this research is the Properties and Real Estate subsector companies listed on the Indonesia Stock Exchange for the 2015-2023 period. The sample for this research was determined using a Purposive Sampling technique and obtained 4 companies in the Properties and Real Estate subsector with an observation period of nine years to obtain 36 sample data. Hypothesis testing in this research uses panel data regression analysis using the E-Views 12 program and the confidence level used is 5%. The results of this research show that simultaneously return on equity and debt to asset ratio have a significant effect on financial distress with a significance of 0.0000 < 0.05 and f-count > f-table (34.14013 > 3.327654499) and the coefficient of determination using Adjusted R-Squared is equal to 61.73% while the remaining 65.44% was influenced by other variables not examined in this research. Meanwhile, partially return on equity has a significant positive effect on financial distress with a significance of 0.0018 < 0.05 and t-count > t-table (3.387986 < 2.04227), debt to asset ratio has a significant negative effect on financial distress with a significance of 0.0004 < 0.05 and t-count > t-table (|-3.912824| > 2.04227).

Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable

Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit firm as a moderating variable in non-primary consumer goods companies listed on the IDX. The sample used in this study were 78 non-primary consumer goods companies listed on the IDX 2018-2022. The data analysis method used in this research is panel data regression analysis and moderation regression analysis. The results of this study indicate that audit opinion and profitability have a negative effect on audit report lag, while company size has no significant effect on audit report lag. Reputation of audit firm is able to strengthen the effect of profitability on audit report lag and weaken the effect of company size on audit report lag and but is unable to moderate the effect of audit opinion on audit report lag.

Friendshoring: how geopolitical tensions affect foreign sourcing, supply base complexity, and sub-tier supplier sharing

PurposeThis paper examines the influence of geopolitical tensions—operationalized as political divergence between governments—on firms’ foreign supply bases and the resulting effects on supply base complexity and sub-tier supplier sharing.Design/methodology/approachThe authors conduct panel data regression analyses over the period 2003–2019 to investigate whether political divergence affects foreign supply bases for 2,858 US firms sourcing from 99 countries and to examine how political divergence exposure impacts the supply network structures of 853 US firms.FindingsFirms reduce their supply bases in countries exposed to heightened geopolitical tensions. These supply chain adjustments are associated with increased supply base complexity and greater sub-tier supplier sharing.Originality/valueThis study highlights the importance of state relations in global supply chain reconfiguration. Political divergence between governments provides a dual-view of political risk (i.e. buyer–supplier countries), which can help firms anticipate geopolitical disruptions. While reducing supply bases in foreign countries facing heightened geopolitical tensions is intended to mitigate disruptions, these supply base adjustments are linked to increased supply base complexity and sub-tier supplier sharing, thereby exposing firms to other types of supply disruptions. Additionally, this research contributes to understanding the effects of geopolitical tensions on supply base complexity through the lenses of transaction cost economics and resource dependence theory.

The Effect of Dividend Yield on The Volatility of Stock Prices of IDX30 Index Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period

This study investigates the influence of Dividend Yield on Stock Price Volatility in companies included in the IDX30 index on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Utilizing secondary data from annual reports of IDX30 companies, panel data regression analysis was conducted to examine the relationship between the variables. The findings reveal that Dividend Yield positively affects Stock Price Volatility, contradicting the initial hypothesis. The results indicate that an increase in Dividend Yield leads to higher Stock Price Volatility, while a decrease in Dividend Yield results in lower Stock Price Volatility. This research provides valuable insights for investors in understanding the dynamics between dividend policies and stock price fluctuations.

Maximizing Profit Growth: How Net Profit Margin And Return On Assets Interact With Firm Size

This study aims to analyze the effect of net profit margin and return on assets on profit growth by adding firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. The population in this study comprises property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique is determined using purposive sampling based on criteria set by the researchers, resulting in a sample of 52 property and real estate companies. Panel data regression and moderated regression analysis (MRA) are used to analyze the data. The results of this study indicate that the net profit margin variable does not affect profit growth, while return on assets has a significant effect on profit growth. Furthermore, firm size can moderate the effect of net profit margin on profit growth. However, firm size cannot moderate the effect of return on assets on profit growth. Based on the results of this study, it is expected that future researchers can add other factors that may influence profit growth. In selecting moderating variables, it is hoped that future researchers will choose appropriate moderating variables to strengthen profit growth.

Map to prosperity: Natural resource revenue sharing and infrastructure development in Indonesia

The well-being of society can be realized through meeting basic needs, one of which is providing public infrastructure. This study examines the role of Natural Resource Revenue Sharing Funds (DBH SDA) on government investment in infrastructure in 491 regencies/cities in Indonesia. The testing in this research uses panel data regression analysis. The results show that per capita DBH SDA in Indonesia during the study period of 2010–2012 has a significant and positive influence on government investment in infrastructure. The selection of this period is based on the consideration that a resources boom has occurred, where there is an increased global demand for natural resource commodities followed by an increase in commodity prices, thereby positively impacting revenue for countries or regions abundant in natural resources. Despite DBH SDA having a significant and positive influence, regional spending on infrastructure tends to be more influenced by central government transfers such as General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Own-source Revenue (PAD). It was found that government investment in infrastructure tends to be influenced by transfer funds, indicating that the role of the central government remains significant in determining the infrastructure expenditure of regencies/cities in Indonesia.

Navigating Economic Uncertainties: The Role of Technological Innovations in Enhancing Supply Chain Resilience

This study explores the multifaceted impact of economic indicators, financial market dynamics, and technological innovations on supply chain efficiency and resilience. Through comprehensive quantitative analyses, including panel data regression, multivariate regression, and time-series analysis, we dissect the relationship between GDP growth rates, inflation, unemployment rates, interest rate fluctuations, exchange rate volatility, stock market trends, and supply chain performance metrics. Our findings highlight a significant correlation between economic growth and supply chain efficiencies, the exacerbating effect of inflation and unemployment on supply chain costs and demand, and the nuanced impacts of financial market dynamics on supply chain financing and operational strategies. Moreover, we delve into the transformative potential of digitalization, automation, blockchain technology, and advanced analytics in mitigating risks associated with economic fluctuations and financial uncertainties. The empirical evidence suggests that technological innovations not only enhance supply chain resilience but also offer strategic advantages in navigating the complexities of global economic landscapes. This study underscores the critical need for adaptive strategies that leverage technological advancements to sustain supply chain competitiveness in an era of economic and financial volatility.

The Influence Of Financial Performance, Audit Quality, Earnings Management On Tax Avoidance With Capital Intensity As A Moderating Variable

This study aims to analyze and provide empirical evidence on the influence of profitability on tax avoidance; the influence of leverage on tax avoidance; the influence of audit quality and earnings management on tax avoidance; the moderation effect of capital intensity on the relationship between profitability and tax avoidance; the moderation effect of capital intensity on the relationship between leverage and tax avoidance; and the moderation effect of capital intensity on the relationship between audit quality and earnings management with tax avoidance. The research methodology employed is quantitative. Secondary data sources consist of financial reports from companies in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020-2022. The population comprises companies in the infrastructure sector, with a sample size of 111 selected using purposive sampling based on specified criteria. The research employs panel data regression analysis, with data processed using Eviews version 12. Partially, the study finds that ROA, leverage, and audit quality significantly influence tax avoidance, while earnings management does not significantly affect tax avoidance. Capital intensity strengthens the influence of ROA and earnings management on tax avoidance, while weakening the influence of leverage and audit quality on tax avoidance.

Determinants Of The Proportion Of Tabarru' Funds In Indonesian Sharia General And Life Insurance For The 2018-2022 Period

This study examines the impact of claim expense ratio, commission expense ratio, total assets, and investment profit sharing income ratio on the proportion of tabarru' funds in general and life Islamic insurance in Indonesia, both sharia and full-fledged business units. The aim is to recognise the factors that influence the allocation of tabarru' funds and how it affects the financial performance of the company. Using panel data regression analysis, this study found that the claims expense ratio has a significant positive impact on full-fledged insurers, while the commission expense ratio has a significant positive effect on the combined model and Islamic business units. In contrast, total assets negatively affect the proportion of tabarru' funds significantly in the combined model and Islamic business units, but not significantly in full-fledged insurers. The investment profit-sharing income ratio does not show a significant effect in all models. These results provide useful insights for the financial management of Islamic insurance companies in designing effective tabarru' fund allocation policies, especially during the transition period from Islamic business units to full-fledged Islamic insurance companies.

The Effect of Green Accounting, Sales Growth, and Firm Size on Stock Prices in Agricultural Companies Listed on the Indonesia Stock Exchange in 2021-2023

In a effort to increase Stock Price, management, as representatives of the company’s owners, develops and implements various strategies to manage the company's business operations. However, sometimes the strategies and actions taken by management to maximize profit do not always align with legal values, social norms, or environmental sustainability. This can lead to social and environmental gaps, and even legal violations. A stronger focus by management on economic and business aspects rather than social aspects often draws attention to the company. This study aims to examine and analyze the impact of Green Accounting, Sales Growth, and Firm Size on stock price. The sampling technique used is purposive sampling, and based on the established criteria, 14 agricultural companies listed on the IDX from 2021 to 2023 were selected. This research uses a quantitative approach with data analysis methods including descriptive statistical analysis and panel data regression analysis. The results show that Green Accounting has a positive and significant effect on stock price. Sales Growth has a positive effect on stock price. Firm Size does not have an effect on stock price. This study is expected to be learning material as well as a more in-depth and reference and be able to contribute to further research related to stock price, for companies it can be used as consideration and evaluation material in taking a policy that can pose a risk to the stock price in the future, as well a providing information related to making investment decisions more effectively and efficiently for stakeholders.

Dampak Rasio Kecukupan Modal dan Risiko terhadap Profitabilitas pada Bank Konvensional di Indonesia

Purpose: To determine the effect of capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size, and other variables on banking profitability in Indonesia. Methodology: Panel data regression analysis; purposive sampling; capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size as instruments; 39 banks listed on Indonesia Stock Exchange; return on assets as dependent variable. Results: Capital adequacy ratio and bank size have a positive and significant influence on profitability. Credit risk and operational risk have a significant negative effect. Market risk and liquidity risk have no significant effect. Limitations: The study is limited to data from banks listed on the Indonesia Stock Exchange between 2018-2024, so it may not reflect conditions outside this period or region. Contribution: This research is useful in the fields of banking management, corporate finance, and investment strategy.

Pengaruh Transformasi Struktural dan Pertumbuhan Ekonomi terhadap Ketimpangan Pendapatan di Sulawesi Tenggara

Economic development basically focuses its attention on the process of changing the underdeveloped economic structure so as to enable the emergence of new industries to replace the agricultural sector as the driving force of economic growth. The industrial sector has the largest contribution to the formation of the Gross Regional Domestic Product in Southeast Sulawesi Province. However, when considering employment absorption by sector, the concentration of labor absorption remains focused on the agriculture and services sectors. The industrial sector has the smallest share in terms of employment absorption among sectors in Southeast Sulawesi Province. The aim of this research is to analyze the influence of structural transformation and economic growth on income inequality in Southeast Sulawesi Province. The method used is panel data regression analysis. Research findings show that the transformation of the industrial sector, the transformation of the industrial sector without mining, and economic growth have a negative impact on income inequality. Meanwhile, the service sector transformation variable and economic growth without the mining subsector have a positive impact on increasing income inequality in Southeast Sulawesi Province.

ANALISIS DETERMINAN TINGKAT KEMISKINAN PADA MASA PRE-POST PANDEMI COVID-19 DI PROVINSI JAWA TIMUR

The COVID-19 pandemic has wielded a significant economic impact, spanning from the global stage to the national and regional levels. This crisis has led to a slowdown in economic activity in East Java Province, resulting an increase in poverty rates. The pandemic's arrival in 2020 brought about substantial and unprecedented changes to the factors influencing poverty levels, presenting significant challenges for the East Java Provincial Government. The aim of this research is to analyze the influence of the Human Development Index, Population Growth, Economic Growth, and the COVID-19 Pandemic on the poverty rate in the districts/cities of East Java Province. This research employs panel data regression analysis using secondary data from 2017 to 2021 sourced from the Central Statistics Agency (BPS). The results found that the human development index had a negative and significant effect on poverty levels, economic growth and the COVID-19 pandemic had a positive and significant effect on poverty levels, while population growth was found to have no significant effect on poverty levels in East Java Province.

ANALISIS PENGARUH BELANJA PEMERINTAH, IPM, DAN INVESTASI DALAM NEGERI TERHADAP PERTUMBUHAN EKONOMI PROVINSI PAPUA

Economic growth is a benchmark for analysis of a region's development. So it is necessary to pay attention to the determinants of economic growth. Papua is a case study in this analysis because the level of economic growth is in the high category, in addition to the human development index remaining low in the last ten years. This research aims to analyze the influence of government spending according to function, human development index and investment on economic growth in Papua Province in 2011-2019. The type of data used is panel data from 29 districts/cities for eight years using the panel data regression analysis method. The results of this research show that government spending has different results for each type of government function spending. It was found that education spending and economic spending had no influence on economic growth, but the opposite was true for health spending. Apart from that, the human development and investment index explained through PMTB also has an influence on economic growth. These findings could have implications for the government in deciding policies for allocating government spending, especially for education and economic spending functions, which are still not efficient in stimulating economic growth in the Papua region.

Influencing factors on sustainability reporting quality based on sustainable development goals (SDGS) considering COVID-19

In 2020, the major companies in the Asia Pacific region faced challenges in sustainability performance reporting, primarily attributed to disruptions caused by the COVID-19 pandemic. This crisis compelled companies to reassess their sustainability goals. This study aims to analyze the relationship between corporate governance and corporate characteristics such as industry type and government ownership of sustainability reporting quality based on sustainable development goals (SDGs) with a population of 200 companies in ASEAN countries, including Indonesia, Malaysia, Thailand, and the Philippines, listed on each country’s stock exchange. The research sample consisted of 84 companies selected through purposive sampling. The hypothesis testing model employed a multiple linear regression method and utilized the panel data regression analysis approach. The findings indicate that the three corporate governance components examined in this research board independence, audit committee, and managerial ownership, along with government ownership do not exert a significant influence on sustainability reporting quality based on the seventeen SDGs goals. Furthermore, we believe that this research is very important to be carried out in Indonesia, given that environmentally sensitive industries face the risk of environmental damage and therefore need legitimacy to maintain their operations, demonstrated through sustainability report reporting.