Regression Analysis Of Data Research Articles

Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Dan Komisaris Independen Terhadap Manajemen Laba

The purpose of this research is to examine the impact of Tax Planning, Deferred Tax Expenses, Deferred Tax Assets, and Independent Commissioners on Profit Management in Energy Sector Companies listed on the Indonesia Stock Exchange (BEI) during the period from 2018 to 2023. This study utilizes secondary data, specifically the annual financial reports of the companies. It employs a quantitative research approach. The total population consists of 87 companies in the energy sector, with purposive sampling as the chosen method. The study uses a sample of 15 companies over a 6-year observation period, resulting in a total of 90 observation objects. The analysis technique applied in this research is panel data regression analysis, utilizing the common effect regression model. Data processing was carried out using Eviews version 13 and Microsoft Office Excel. The findings indicate that tax planning, deferred tax expenses, deferred tax assets, and independent commissioners have a simultaneous effect on earnings management. Specifically, tax planning does not influence earnings management, deferred tax expenses also do not impact earnings management, deferred tax assets do influence earnings management, and independent commissioners have no effect on earnings management.

Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera

This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.

The role of meaning and life satisfaction in coping with stress during midlife crisis

Growing older is a definite cycle of growth and development in everyone's life. All kinds of joys and pains can be experienced, as the crisis of middle adulthood is a crossroads between the peak of psychological well-being and the stress of stress. This research aims to determine the influence of purpose and life satisfaction as predictors of coping with stress-inducing crises in middle adulthood. This research used a quantitative design with a sample of 96 middle-aged adults aged 40 and over. The research sample was selected using a convenience sampling method through an online questionnaire with multiple linear regression data analysis methods. The instrument for this research uses a meaning in life Scale prepared by researchers based on Frankl's Theory of the meaning in life, the LSI - A Life Satisfaction Scale, and the Stress Scale from the DASS - 42. The results of the study showed that the meaning in life and life satisfaction influence the crisis period of middle-aged adults in coping with stress. (R = 0.653; R² = 0.426; F = 34.557; p < 0.000) using multiple linear regression tests. The effect of purpose in life is not significant with stress (t = 2.132; p = 0.036), life satisfaction is significantly related to stress (t = 8.187; p < 0.000). Facing and coping with crises in middle adulthood therefore requires taking life satisfaction into account when seeking solutions to the stress they cause.

Financial Distress dan Leverage pada Pengungkapan Sustainability Report

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable. Keywords: Financial Distress; Leverage; Sustainability Report Disclosure; Media Visibility.

PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO, DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia 2021-2023)

This research is a quantitative study that aims to determine the effect of current tax burden, deferred tax burden, tax to book ratio, and leverage on financial performance in pharmaceutical health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In determining the sample of this study using purposive sampling technique, so that 15 samples of companies that meet the criteria are obtained with three years of observation so that the total observations used in this study are 45 reports. This study uses secondary data obtained from the company's financial statements. The data analysis technique uses panel data regression analysis (pooled data) with the help of Eviews 12. The results showed that partially the current tax expense variable has a significant effect on financial performance, the deferred tax expense variable has no significant effect on financial performance, the tax to book ratio variable has a significant effect on financial performance, and the leverage variable has a significant effect on financial performance. From this study also obtained the coefficient of determination (R2) with a value of 0,6528, means that 65.28% of disclosure is explained by the variables between current tax expense, deferred tax expense, tax to book ratio, and leverage. While 34.72% is explained by other variables outside the model.

Analisis Faktor-Faktor yang Mempengaruhi Peringkat Sukuk di Indonesia

Objectives: This study aims to analyze the factors that affect the ranking of sukuk. This analysis is useful for optimizing sukuk investment decision-making. Design/method/approach: This quantitative research uses data from the annual reports of companies with sukuk and sukuk rating reports. The sample is 90 sukuk companies listed on the Indonesia Stock Exchange and still outstanding during the 2021-2023 period, so 270 data were obtained. The data were analyzed with panel data regression analysis on SPSS software.Results/findings: The results show that the size of the board of commissioners and sukuk type have a positive influence on the sukuk rating, the leverage variable has a negative influence on the sukuk rating. Variables that have no influence on the sukuk rating are the number of audit committees and asset growth.Theoretical contribution: The findings of this research can improve the understanding in the field of financial accounting and become a reference for conducting further research on sukuk rating.Practice/policy contribution: This study offers investors guidance on the key factors influencing sukuk ratings, which serve as a basis for sukuk investment.Limitations: The years observed in this study are limited from 2021 to 2023. In addition, the research object only focuses on the sukuk of companies listed on the Indonesia Stock Exchange

Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.

Towards a method for quantifying health benefits from economic value in social life cycle assessment

Abstract Purpose The economic value generated in processes along product life cycles can satisfy the needs and pleasures of the earners. In this study, we investigate whether that economic value can lead to positive health benefits for workers and other people through subsequent economic exchanges, and whether such benefits can be quantified in the context of social life cycle assessment (SLCA). Methods A brief literature review on the connection between the generation of economic value and health is provided. This review identifies two main impact pathways: the materialistic pathway and the psychosocial pathway. Of these, this paper focusses on developing characterization factors for the materialistic pathway. They are derived by multiplying a country-level income health factor (IHF) with a process-level value added (VA). The IHF was derived from a regression analysis of country-level life expectancy and income data. The VA can be calculated for each individual process based on differences in constituent and output prices. Results and discussion IHFs are highest for low-income countries, such as Somalia, and lowest for high-income countries, such as Luxembourg. The characterization factors can be multiplied by flows related to the functional unit, yielding results in disability-adjusted life years (DALY). The approach is illustrated with a simple unit process representing artisanal cobalt mining, showing that the magnitude of positive health impacts from economic value can be considerable, which suggests it is important to consider these in SLCA. Conclusions This work takes further steps towards developing a method that relates the generation of economic value to positive health impacts, with explicitly calculated characterization factors and fewer constraints compared to previous attempts at assessing health benefits from economic value in SLCA. Limitations include the need for continuous updates of the characterization factors.

The Impact of Liquidity Risk on the Financial Performance of Licensed Commercial Banks in Sri Lanka

The importance of liquidity risk management prompted the global financial crisis in 2007 as it highlighted the significance of ensuring adequate liquidity to withstand adverse issues in the financial system. The funding pressures in 2007, underlined the deficiencies in the liquidity risk management practices in the financial system and thereby the Basel Committee introduced Basel accord III emphasizing the importance of liquidity risk management. As liquidity and profitability are prerequisite factors of the sustainability of the financial system, it is vital to analyze the impact of liquidity risk on financial performance. Thus, the main objective of this paper is to investigate the impact of liquidity risk factors and their significance on the performance of domestic Licensed Commercial Banks (LCBs) in Sri Lanka by analyzing data from twelve domestic LCBs from 2011-2021 using panel data regression analysis. The performance was measured using Return on Equity (ROE) and Return on Assets (ROA) where liquidity risk was measured using Non-Performing Loan Ratio (NPLR), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Current Ratio (CR), Loan to Asset Ratio (LAR), Value of deposits (Deposits) & Liquidity Gap (LG). As per the findings, Deposits and NPLR had a negative significant impact while CAR had significant positive impact on bank performance. This study suggests that it is important to strengthen liquidity risk management to preserve the profitability of the banks in Sri Lanka and recommends that bank management need to take multiple actions such as creating a steady liquidity risk management framework, setting and reviewing risk limits regularly, implementing a strong Management Information System, conducting stress testing and creating and implementing a Contingency Funding Plan to mitigate liquidity risks.

The Mediating Role of Financial Performance in the Impact of Corporate Governance on the Market Share in the Iraqi Listed Companies

This study examines how financial performance moderates the effect of corporate governance on the market share of Iraqi companies. The study examines companies found on the iraqi Stock Exchange employing multiple regression and panel data analysis over 2012-2022. After the data were systematically removed, 33 companies were selected from 130. The study reveals that corporate governance positively impacts market share, and financial performance moderating this relationship. The findings suggest that Financial performance could indefintely intermediate the impact of good corporate governance proxied by corporate secretary on Market Share, and it ultimately could be determined that the corporate secretary has an indirect effect on the Market Share through financial performance. The study highlights. The research underscores the significant impact of corporate governance on market power and financial performance, while also emphasizing several important implications for management. Corporate governance has a crucial part in boosting brand reputation and market positioning. Evidence suggests that organizations that are dedicated to implementing strong corporate governance practices are able to positively influence consumer perceptions, thereby expanding their customer base. The alignment of strategic initiatives enhances market power and establishes a sustainable competitive advantage.

Corporate governance disclosure and stock price among listed consumer goods firms in Nigeria

This research investigates the impact of corporate governance disclosure on stock price reaction of consumer goods firms listed on the Nigeria Stock Exchange (NSE). The study involved 16 consumer goods firms listed on the NSE. Secondary data for the study was collected from the annual reports of the sample companies, for the period 2014 to 2022. The panel data regression analysis, particularly the feasible generalized least square regression (FGLS) method was used because it has inbuilt mechanism to control for the existence of heteroskedasticity and accommodate non-normally distribution, which was discovered in the data. Data analysis revealed that the rate of corporate governance disclosure influences the stock prices of firms, even though profitability, leverage, firm size, and industry did not have any moderating effect on this relationship. These findings show that corporate governance disclosure is a very relevant factor in the decision making of investors in consumer goods firms, which makes it essential for these firms to build trust and display transparency by always disclosing their corporate governance practices in their annual reports, their websites, and other channels.

IMPACT OF THE ZHAIYK RIVER ON CASPIAN SEA LEVEL

The Caspian Sea is subject to multi-year, seasonal and short-period changes in level, especially due to the influence of anthropogenic and climatic factors. The conducted correlation and regression analysis of water level data of the river Zhaiyk river – Atyrau city and the Caspian Sea - Peshnoy Station showed a fairly high linear relationship (r=0,93, R2 =0,87) between the long-term average daily values of characteristics for 2006...2023. Rise in the Zhaiyk river - Atyrau city in the period of low water is directly reflected in the sea level rise at the sea Peshnoy Station, which was clearly seen in the current year. Thus, space images of Sentinel-2 L2A satellite for April-May 2024 recorded the inflow of river water into the Caspian Sea. The assessment of the relationship between the characteristics under consideration showed that high correlations are not the main factor in determining the impact of the Zhaiyk river flow of the sea, for its northeastern part, other factors of level change (storm winds, tidal events and others) should be considered in particular.

The Moderating Role of Corporate Governance in the Relationship Between Transfer Pricing and Tax Avoidance

This study investigates the relationship between transfer pricing (TP) and tax avoidance (TA), with corporate governance (CG) serving as a moderating variable. The research focuses on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample comprises 180 observations derived from 30 multinational manufacturing companies, selected through a purposive sampling technique based on specific criteria. Panel data regression analysis was employed, utilizing models both with and without the moderating variable. The findings indicate that TP positively influences TA, suggesting that transfer pricing practices are associated with higher levels of tax avoidance. However, the study also reveals that strong CG can mitigate the positive impact of TP on TA, thereby underscoring the moderating role of effective governance mechanisms. These results highlight the importance of robust CG in reducing tax avoidance practices facilitated through transfer pricing. This study offers practical recommendations for strengthening corporate governance and implementing stricter regulatory oversight of transfer pricing activities. By enhancing governance frameworks, policymakers and companies can better address the ethical and financial implications of tax avoidance in multinational enterprises. Keywords: transfer pricing, tax avoidance, corporate governance, multinational manufacturing compani

The Effect of Liquidity, Profitability, and Capital Structure on Firm Value with Firm Size as a Variable

This study investigates the influence of liquidity, profitability, and capital structure on firm value, with firm size serving as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. Liquidity is measured using the current ratio, profitability by the return on assets, and capital structure by the debt-to-equity ratio. Firm size is quantified using the natural logarithm of total assets, while firm value is determined through the price-to-book value obtained from financial statements and annual reports. Employing a quantitative research approach, the study focuses on financial sector companies listed on the Indonesia Stock Exchange. The sample comprises 57 companies selected through purposive sampling over a four-year period, resulting in 228 data points. Secondary data were collected using documentation techniques, sourcing financial reports and company annual reports from the official Indonesia Stock Exchange website (www.idx.co.id) and individual company websites. Data analysis was conducted using panel data regression analysis and moderation regression analysis (MRA) with EViews version 11. The results indicate that liquidity, profitability, and capital structure positively and significantly influence firm value, with firm size further enhancing these effects. Highlighting these findings, the study underscores practical implications for stakeholders, including investors and financial managers, in optimizing firm performance and value creation.

Unlocking market share growth: The role of service facilities and financial performance in Islamic Banks

Indonesia, as the country with the largest Muslim population in the world, reaching 237.6 million people or 86.7% of its total population, presents a unique potential for Islamic banking. However, the market share of Islamic banks remains surprisingly low at only 7.09%. This study aims to analyze the impact of service facilities and financial performance on the market share of Islamic banks in Indonesia. Employing panel data regression analysis with Stata software at a 5% significance level, this research reveals that the number of service offices positively and significantly influences the market share, while the Operating Cost to Operating Income (BOPO) ratio has a significant negative effect. Conversely, variables such as the number of ATMs, Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Finance to Deposit Ratio (FDR) show no significant impact. These findings provide valuable insights into the factors shaping the market share of Islamic banks and underline the importance of optimizing service facilities and financial efficiency to enhance their competitive position.

Analysis of Factors Influencing the Economic Growth in West Java Province

This study aims to analyse the factors that influence the economic growth of West Java Province. These factors include foreign investment, domestic investment, health, education and infrastructure. This study uses panel data regression analysis on secondary data of 18 regencies and 9 cities in West Java Province in 2017-2022. The results showed that foreign investment, education and infrastructure tend to have an impact on increasing economic growth in West Java Province. Domestic investment and health have no effect on increasing economic growth in West Java Province. The implication of the findings in this study is that the West Java government needs to increase the attractiveness of foreign and domestic investment and allocate investment to strategic sectors that have great potential for economic growth. In addition, increasing economic growth can be achieved by improving the quality of health and education, as well as strengthening infrastructure, especially water infrastructure. Thus, it can encourage the acceleration of economic growth and improve the welfare of the people in West Java Province.

Central or Peripheral Venoarterial Extracorporeal Membrane Oxygenation for Pediatric Sepsis: Outcomes Comparison in the Extracorporeal Life Support Organization Dataset, 2000-2021.

Small studies of extracorporeal membrane oxygenation (ECMO) support for children with refractory septic shock (RSS) suggest that high-flow (≥ 150 mL/kg/min) venoarterial ECMO and a central cannulation strategy may be associated with lower odds of mortality. We therefore aimed to examine a large, international dataset of venoarterial ECMO patients for pediatric sepsis to identify outcomes associated with flow and cannulation site. Retrospective analysis of the Extracorporeal Life Support Organization (ELSO) database from January 1, 2000, to December 31, 2021. International pediatric ECMO centers. Patients 18 years old young or younger without congenital heart disease (CHD) cannulated to venoarterial ECMO primarily for a diagnosis of sepsis, septicemia, or septic shock. None. Of 1242 pediatric patients undergoing venoarterial ECMO runs in the ELSO dataset, overall mortality was 55.6%. We used multivariable logistic regression analyses to evaluate explanatory factors associated with adjusted odds ratios (aORs) and 95% CI of mortality. In the regression analysis of data 4 hours after ECMO initiation, logarithm of the aOR, plotted against ECMO flow as a continuous variable, showed that higher flow was associated with lower aOR of mortality (p = 0.03). However, at 24 hours, we failed to find such a relationship. Finally, peripheral cannulation, as opposed to central cannulation, was independently associated with greater odds of mortality (odds ratio, 1.7 [95% CI, 1.1-2.6]). In this 2000-2021 international cohort of venoarterial ECMO for non-CHD children with sepsis, we have found that higher ECMO flow at 4 hours after support initiation, and central- rather than peripheral-cannulation, were both independently associated with lower odds of mortality. Therefore, flow early in the ECMO run and cannula location are two important factors to consider in future research in pediatric patients requiring cannulation to venoarterial ECMO for RSS.

Cognitive and neural underpinnings of friend-prioritization in a perceptual matching task.

Previous findings of better behavioral responses to self- over other-related stimuli suggest prioritized cognitive processes of self-related information. However, it is unclear whether the processing of information related to important others (e.g.,friends) may be prioritized over that related to the self in certain subpopulations and, if yes, whether friend-prioritization and self-prioritization engage distinct cognitive and neural mechanisms. We collected behavioral and electroencephalography (EEG) data from a large sample (N=1006) during learning associations between shapes and person labels (self or a friend). Analyses of response times and sensitivities revealed two subpopulations who performed better to friend-shape or self-shape associations, respectively (N=216 for each group). Drift diffusion model (DDM) analyses unraveled faster information acquisition for friend-shape (vs. self-shape) associations in the friend-prioritization group but an opposite pattern in the self-prioritization group . Trial-by-trial regression analyses of EEG data showed that the greater amplitudes of a frontal/central activity at 180-240 ms post-stimulus were correlated with faster information acquisition from friend-shape associations in the friend-prioritization group but from self-shape associations in the self-prioritization group. However, the frontal/central neural oscillations at 8-18 Hz during perceptual learning were specifically associated with speed of information acquisition from friend-shape associations in the friend-prioritization-group. Our findings provide evidence for friend-prioritization in perceptual learning in a subpopulation of adults and clarify the underlying cognitive and neural mechanisms.

Determinants of Cash Holding: A Study on Manufacturing Companies Listed on the Indonesian Stock Exchange from 2018 to 2021

This research analyzes the influence of COVID-19, leverage, growth opportunity, net working capital (NWC), dividend, and profitability toward cash holding. The population used is all manufacturing companies recorded on the Indonesian Stock Exchange (IDX) for 2018- 2021. Purposive sampling combined with non-probability sampling was used to determine the research sample, which consisted of 69 manufacturing companies. The research hypothesis was tested using the panel data regression analysis method, namely the Random Impact Model. The research results show that COVID-19, growth opportunity, leverage, NWC, dividend, and profitability impact cash holding. At the same time, it was partially found that COVID-19 had an impact on cash holding, leverage had a significant adverse effect on cash holding, growth opportunity had a negative impact on cash holding, NWC and dividends had an insignificant negative impact on cash holding, and profitability has no significant favorable influence on cash holding. Leverage has a substantial detrimental effect on cash holdings, which suggests that businesses with high levels of leverage are at risk of having liquidity issues. Policymakers may consider providing guidelines or support mechanisms for manufacturing firms to strengthen their financial resilience during uncertain periods