Test Regression Method Research Articles

Effect of Profitability, and Leverage on Tax Avoidance In Manufacturing Companies Listed On The Stock Exchange In 2018 - 2020

Tax is one of the largest revenues in the APBN, but when compared to the realization with the target of tax revenue, it is still not appropriate. In this thesis, the authors indicate that this occurs because there is resistance by taxpayers in the form of tax avoidance. This study aims to determine the influence of Profitability and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in this thesis is secondary data, namely financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). www.idx.com). Sampling by purposive sampling obtained a sample of 10 companies with research time during 2018 - 2020. The method of analysis used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, leverage partially has a significant positive effect on tax avoidance. Profitability and leverage simultaneously have an influence on tax avoidance.

Peran Moderasi Ukuran Perusahaan terhadap Hubungan Leverage dan Likuiditas terhadap Nilai Perusahaan

Firm value is used to determine how good a company is in the eyes of investors, while company size is used with the aim of determining how big or small a company is and to show the wealth of the company. This study aims to see whether the size of a company can provide moderation between the relationship of leverage and liquidity to the value of a company in the types of companies in the infrastructure sector, utilities and transportation, the consumer goods sector and the financial sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2017 period. 2021. In this study, researchers used multiple linear regression test methods and moderation tests that applied Moderating Regression Analysis (MRA). The results of this study show that leverage proxied by DER has no negative effect and is not significant on firm value. Meanwhile, leverage which is poked with DAR affects firm value but not significantly. The liquidity proxied by CR does not significantly affect company value. Meanwhile, liquidity which is poked with QR gets the result that CR does not significantly affect firm value. For MRA, the results show that firm size can moderate the effect of DER on firm value and firm size cannot moderate the DAR relationship on firm value, firm size is able to moderate the effect of CR on firm value and firm size is able to moderate the QR relationship on firm value.

Stress resistance of commercial banks in Turkey and Kazakhstan

The stress resistance of banks is important for the entire financial system of the country, since the banking sector is the most important segment of the economy. Banks accumulate free resources and ensure the movement of money for the needs of the economy. Stress testing is one of the methods for assessing the stability of banks to various stressful situations in the financial market. In the economic literature, this aspect has been given enough attention, but to a greater extent with respect to certain types of risks. Studies have approached the issue of assessing the stress resistance of banks in different ways. Some considered the problem through the prism of assessing the probability of bankruptcy, others used an assessment of the dependence of banks' profitability on various factors. Most of the authors used regression, cluster, discriminant analysis and various stress testing methods. In this study, both classical methods are used - collection, synthesis, analysis, generalization, processing and visualization of data - and methods of stress testing and scenario modeling. Data collection was carried out on the basis of data from the Bloomberg information database for banks in Turkey and Kazakhstan. Unfortunately, not all commercial banks in Turkey and Kazakhstan managed to collect data for 2020-2022. At the same time, this article uses a scenario stress testing method based on the Bloomberg method. The analysis made it possible to determine that Turkish banks are more sensitive to crises, especially for such banks as Turkiye Sinai Kalkinma Bankasi and Sekerbank Turk AS, for which the values are always significantly higher than the median. Banks of Kazakhstan are more resistant to crises and less responsive to market changes, except for Kaspi.KZ JSC, whose performance is close to that of Turkish banks. Key words: Stress testing, banking, stress resistance, Bloomberg method, forecasting

INFOGRAPHIC EFFECTIVENESS IN PROMOTING HEALTH FOR SMOKERS AMONG BATAM COMMUNITIES

The main goal of this study is to create and analyze effectiveness of poster about the dangers of smoking to people in the city of Batam. The people in the city of Batam who use Instagram is the subject of this study. Multimedia Development Life Cycle (MDLC) is the method used to develop the poster and the analysis is carried by quantitative approach. Stratified Random Sampling method is the technique used in the study to collect samples. Data dissemination was carried out by distributing online questionnaires through various social media platforms. The results obtained from distributing the questionnaires were from 111 respondents. Hypotheses analysis will be carried out using the linear regression test method with the help of the SPSS 25 software. The result of this study is Performance Expectance has no significant influence on Behavioral Intention. Meanwhile Effort Expectancy, Social Influence and Facilitating Condition has influence to Behavioral Intention. The study's findings are believed to be a resource and source of knowledge for readers and academics in the future.

Pengujian Perangkat Lunak Menggunakan Metode Regression Testing pada Aplikasi Pembelajaran Matematika untuk Siswa Tingkat Smp Berbasis Android

Technological developments have caused several significant changes in the world of education. One of them is as a learning media. Currently, students at every level of education are familiar with the use of devices as learning media. Through technology, it is easier for them to access every material so that it is easier to learn it. As a result, learning media applications that can be used in students' mobile devices to facilitate their activities are increasingly being loved lately. However, applications with various features and advantages will certainly leave gaps in application vulnerabilities and other errors. Therefore, this study aims to determine the readiness of the application when used in bulk and minimize errors that occur to maintain the integrity of the application so that it can be used properly by users using the Regression Testing method. In this study the application used was the Mathematics Learning Application for Android-Based Middle School Level Students.

Pengujian Perangkat Lunak Menggunakan Metode Regression Testing pada Aplikasi Pembelajaran Matematika untuk Siswa Tingkat Smp Berbasis Android

Technological developments have caused several significant changes in the world of education. One of them is as a learning media. Currently, students at every level of education are familiar with the use of devices as learning media. Through technology, it is easier for them to access every material so that it is easier to learn it. As a result, learning media applications that can be used in students' mobile devices to facilitate their activities are increasingly being loved lately. However, applications with various features and advantages will certainly leave gaps in application vulnerabilities and other errors. Therefore, this study aims to determine the readiness of the application when used in bulk and minimize errors that occur to maintain the integrity of the application so that it can be used properly by users using the Regression Testing method. In this study the application used was the Mathematics Learning Application for Android-Based Middle School Level Students.

Spatio-temporal assessment of the impacts of the trends in physical and biogeochemical parameters on the primary production of the Gulf of Guinea

This study applied ocean models data from Copernicus Marine Environment Monitoring Service (CMEMS) in assessing the impacts of the trends in key ocean parameters on the primary production of the Gulf of Guinea (GoG). Trend analyses, from 1993 to 2020, were done using linear regression and Mann-Kendall significance test methods to ascertain inter-annual and inter-seasonal variations and check the significance of the trends, respectively. Results affirm that temperature, salinity, nutrients, and oxygen play significant roles in the primary production of the GoG. Also, parameters such as temperature, salinity, chlorophyll-A, net primary production, phosphate, and dissolved oxygen have been experiencing increases between the study duration while silicate and nitrate have been declining in the GoG. However, there are regions and years with contrary values to the average trends. The varying level of significance of the trend showed that the impacts of the climate on the primary production of the GoG vary basin-wide.

Pengaruh Literasi Keuangan , Modal Minimum, Persepsi Return dan Risiko terhadap Minat Berinvestasi Mahasiswa

Students are one of the targets of the Indonesia Stock Exchange in increasing young investors. However, based on the survey results, it is known that of 8 students in the economic education study program, there is only one student who invests. This study aimed to estimate the effect of financial literacy, minimum capital, perceived return, and risk on investment interest. The method used in this study is a quantitative method. The economic education study program FEB UNESA is the population in this study 120 people. After that, samples were taken using the Slovin formula for as many as 92 people. Furthermore, the research sample was taken using a probability sampling technique with a proportionate stratified random sampling. Data accumulation was clear by using a questionnaire. Before the questionnaires were dispart to all respondents, the validity and reliability tests of the research instruments were first tested. Data analysis using multiple linear regression test method. From the results of data analysis, it was found that financial literacy and minimum capital did not affect students' investment interest, while the perception of return and risk significantly affected students' investment interest in the economic education study program FEB UNESA.
 Keywords: Financial literacy, Minimum Capital, Perceived Return and Risk

Research on quality control methods for surface temperature observations via spatial correlation analysis

AbstractThis article proposed a new quality control method (CS‐MSF) to identify potential outliers in the surface temperature observations. The CS‐MSF method employed cosine similarity and moving surface fitting to obtain the estimated value of the target station. For the regions with complex terrain and low weather station density, another quality control method (CE‐GBDT) was employed to compensate for the shortcomings of CS‐MSF. Compared to the spatial regression test method (SRT) and inverse distance weighting method (IDW), the results indicated that CS‐MSF outperformed SRT and IDW in all the cases. And CE‐GBDT was superior to the other methods for the regions with complex terrain and low weather station density. The comparison results led to the recommendation that the two proposed methods are effective quality control methods in identifying the seeded errors for the surface temperature observations.

The Relationship of Parents' Parenting Patterns with Online Game Addiction During The Covid-19 Pandemic at SMK Mekanika Cirebon

Since the outbreak of Covid-19, the activities of parents and children have changed, many parents who experience stress due to their business experiencing a decrease in income and even going out of business, while some have to work at home using the WFH (Work From Home) system set by other companies and institutions. . Stress conditions experienced by parents have a relationship with the parenting style given by parents to their children, there is a statistically significant relationship between the stress conditions of parents and the parenting style of parents for their children The purpose of this study was to analyze the relationship between parenting and online game addiction at SMK Mekanika Cirebon. The method used is descriptive quantitative with survey research. Data collection by questionnaire. 220 Participants were taken by proportional random sampling. Data analysis with simple regression test method with the help of SPSS. Based on the values ​​obtained, it shows that the percentage of the influence of the parenting style variable on online game addiction is 22, 28%, while the remaining 7.72% is influenced by other variables not examined in this study. This study concludes that the characteristics of respondents consist of the work of parents of private employees, students in class XII are male with a duration of playing games more than 3 hours/day. The parenting pattern used by parents for students at SMK Mekanika Cirebon is democratic parenting, the level of addiction game online on students at SMK Mekanika Cirebon

The Relationship of Parents' Parenting Patterns with Online Game Addiction During The Covid-19 Pandemic at SMK Mekanika Cirebon

Since the outbreak of Covid-19, the activities of parents and children have changed, many parents who experience stress due to their business experiencing a decrease in income and even going out of business, while some have to work at home using the WFH (Work From Home) system set by other companies and institutions. . Stress conditions experienced by parents have a relationship with the parenting style given by parents to their children, there is a statistically significant relationship between the stress conditions of parents and the parenting style of parents for their children The purpose of this study was to analyze the relationship between parenting and online game addiction at SMK Mekanika Cirebon. The method used is descriptive quantitative with survey research. Data collection by questionnaire. 220 Participants were taken by proportional random sampling. Data analysis with simple regression test method with the help of SPSS. Based on the values ​​obtained, it shows that the percentage of the influence of the parenting style variable on online game addiction is 22, 28%, while the remaining 7.72% is influenced by other variables not examined in this study. This study concludes that the characteristics of respondents consist of the work of parents of private employees, students in class XII are male with a duration of playing games more than 3 hours/day. The parenting pattern used by parents for students at SMK Mekanika Cirebon is democratic parenting, the level of addiction game online on students at SMK Mekanika Cirebon

Internal Control Information Disclosure and Debt Financing Efficiency

In this paper, we select the panel data of A-share listed companies on the main board of Shanghai and Shenzhen Stock Exchange from 2010 to 2020 as our research object, and empirically tests the significance and heterogeneity of the effect of internal control information disclosure on the improvement of debt financing efficiency. Our findings suggest that whether it is benchmark regression test or instrumental variable method test, the improvement of the quality of internal control information disclosure has a very significant positive effect on the efficiency of debt financing of listed companies. Further research found that compared with non-state-controlled listed companies, state-controlled listed companies can obtain higher positive effects. Therefore, our research suggests that listed companies should be gradually guided to pay more attention to improving the quality of their disclosure of internal control information. At the same time, government should speed up the perfection of regulations of corporate’s internal control, and strengthen the supervision of corporate’s internal control information disclosure, so as to ensure economic security and maintain the stability of capital market.

Does Dummy Food Display Effect on Food Purchase Decisions? (A Case Study of Coco Ichibanya Neo Soho Jakarta)

ABSTRACT
 Purpose: This research aims to determine the effect of dummy food displays on the food purchasing decision at Coco Ichibanya Neo Soho, West Jakarta, Indonesia.
 Research methods: This research has a dummy food display as an independent variable and a purchasing decision as to the dependent variable. The measurement of variables used in this research is a Likert scale. The population is consumers who have visited Coco Ichibanya Neo Soho West Jakarta. This research used 96 respondents who were sampled because they met the specified criteria. The accidental sampling method is the method applied in this research. This research used questionnaires as primary data and websites, journals, books, and others related to the research as secondary data. The analyzing method used in this research is a simple regression test method with the help of an SPSS 25 computerized program.
 Results and discussion: The validity test results state the dummy food display (0.368-0.662 > 0.1) and purchasing decisions (0,400-0,621 > 0.1) so that it is claimed as valid. T-test results conclude that the dummy food display has a positive effect on purchasing decisions because the significance value of 0,000 is less than the value of 0.05.
 Implication: The dummy food display has a positive and significant effect on purchasing decisions. It can be useful to answer the problem regarding the purchasing decision of Coco Ichibanya Neo Soho based on the dummy food display.
 
 Keywords: product display, dummy food display, purchase decision.

The influence of network platform interaction on corporate total factor productivity: evidence from China stock exchange investor interactive platforms

PurposeThe aim of this paper is to study the impact of the questions and answers (Q&A) between investors and enterprises from the China stock exchange investor interactive platforms on the total factor productivity (TFP) of enterprises.Design/methodology/approachTo show how the interaction influences the TFP of enterprises, the authors select Q&A records from the interactive platforms related to production, R&D and technology through the Latent Dirichlet Allocation (LDA) topic model and choose A-share listed companies from 2010 to 2019 in China as a sample. To treat the data and test the proposed hypothesis, the authors applied OLS regression and endogeneity testing methods, such as the entropy balance test, Heckman two-stage model and the two-stage least squares regression.FindingsThis paper finds that interaction between investors and enterprises is positively correlated with TFP, and that improvements in content length and the timeliness of response can promote TFP. Interactive behavior mainly improves the TFP of enterprises by alleviating financing constraints and encouraging enterprises to increase R&D investment. This positive effect is more pronounced in companies with higher agency costs, non-high-tech companies and companies not supported by industrial policy.Originality/valueThe novelty of the research stands in the application of Python's LDA topic model to screen out Q&A records that are directly related to TFP, such as production, R&D, technology, etc., and measures the degree of information interaction between investors and enterprises from multiple dimensions, such as interaction frequency, content length and the timeliness of response.

Technique of testing cyber vulnerabilities and quality of Cyberphysical software systems

Cyber vulnerability testing and software quality cyberphysical systems (complexes) is an important task in ensuring its reliability and security. When working with several variations of products or their versions, testing all software for every variation is resource intensive and irrational. To implement effective technological and economical quality of testing and cyber vulnerabilities of cyberphysical systems software (complexes) in terms of its increasing complexity, both in time (when considering the version) and in space (when considering variation) and lack of access to program code should be developed as follows new methods. Those methods will allow to use the results of previous tests and focus on the most important, for their testing, not yet tested parts. This is possible using regression testing methods and the appropriate choice of test cases and their prioritization to identify and address software issues and cyber vulnerabilities. Of course, testing variations and versions without access to source code, is an extremely problematic and costly task. The article analyzes the stages of regression testing and proposes an improved method for selecting test cases for testing of cyber vulnerabilities of software of cyberphysical systems (complexes) without access to program code. During the study, an analysis of the achievements in this area was conducted, investigating leading experts works. This article also identifies and compares the effectiveness of prioritized and non-prioritized test cases using the average percent detection rate (APFD). As a result of the study, new metrics for measuring test coverage are presented.

KUALITAS PELAYANAN, KUALITAS PRODUK, CITRA PERUSAHAAN DAN PROMOSI DALAM MEMPENGAARUHI MINAT MENABUNG ANGGOTA KOPERASI

The purpose of this study is to find out whether there is an influence of service quality, product quality, company image and promotion on saving interest both partially and simultaneously. This research includes a type of quantitative research. The data used is primary data with a sample of 82 samples. The sampling technique in this study used the Simple Random Sampling technique. The study used multiple linear regression analysis and test methods with the help of SPSS 25. The results showed that the quality of service variables had a significant effect on saving interest, product quality had no significant effect on saving interest, company image had a significant effect on saving interest and promotion had a significant effect on saving interest. In addition, the results of the study also explained that the quality of service, product quality, company image and promotion together affect the interest in saving members

Soil water availability for crops on landslide deposits in Bompon Sub-Watershed, Magelang

One of the important factors in agricultural practices is the soil water availability for crops. This study was aimed to identify landslide deposits, assess the soil characteristics of each landslide zone, the effect of soil physical characteristics on the soil water availa bility for crops, and determine the availability of water for crops in landslide deposits. The soil sampling was carried out by purposive sampling method at 12 landslide points and 4 zones, i.e. crown, main-scarp, main-body, a nd toe-slope at two soil depths (0-100 cm and 100-200 cm). The data were analyzed with a regression test and standard deviation method. The results showed that the high soil water availability for crops occurred at the toe-slope zone, 0-100 cm depth and at the main-scarp zone, 100-200 cm depth. The soil physical properties clearly correlated with soil moisture content. Based on the soil water a vaila bility level, it might be suitable for annual crops (i.e. cassava, ginger, sweet potatoes, etc.) at the toe-slope zone and perennial crops i.e. Albizia chinensis, etc.) at the main- scarp zone. Therefore, landslides in the Bompon Sub-watershed, Magelang, is potentially utilized for agricultural development.

The Influence of the Work Environment, Financial Rewards, and Type a Personality On the Choice of a Public Accountant Career

The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public accountant career. Based on the research that has been done, the following conclusions are obtained. First, the work environment has a positive effect on the choice of a public accountant career. Second, financial rewards do not influence the choice of a public accountant career. Students prefer to have various experiences first, so they do not consider the number of financial rewards obtained. Third, type A personality has a positive effect on the choice of a public accountant career.

Early Warning System Analysis of General Insurance Companies

This research aimed to examine the effect of an Early Warning System on insurance company performance. The sample included insurance companies listed on The Financial Services Authority (OJK) in 2016-2018. Fifty samples were obtained through purposive sampling. Data were analysed using regression. The results showed that the loss ratio, liquidity ratio, technical reserve ratio and age of the insurance company affected their performance, but not consistently across the three regression test methods. Meanwhile, the retention ratio did not affect the performance of insurance companies consistently. These results suggest that Indonesian insurance companies having a tendency to prioritize public trust to increase the insurance business.
 Keywords: Early Warning System, Insurance Company Performance, Indonesia General Insurance

Determinants of Pneumonia in Toddlers in Jambi City

Background: Pneumonia is an acute respiratory infection and the second leading cause of toddler deaths in Indonesia. Nutritional status, immunization status, and humidity in the house constitute risk factors for the incidence and prevalence of pneumonia. Purpose: The objective of this research is to analyze the determinants of nutritional status, immunization status, and air humidity against the incidence of pneumonia in toddlers in Jambi City. Methods: This was an observational study. A case-control design approach was adopted. The research location was the Public Health Center of Talang Bakung in Jambi City, which has the highest prevalence of pneumonia cases. This study was conducted from January 2019 to August 2019. The number of samples in this study was 66 toddlers, with a 1:1 ratio of cases. Data was collected using a multistage random sampling technique. Primary and secondary data obtained was analyzed with a logistic regression test method. Results: The highest proportion of pneumonia cases was observed in toddlers between the ages of 12 and 35 months (75.76%). The proportion of female toddlers was 57.58%, with the number of siblings being ≥1 (93.94%). The proportion of people who completed secondary level maternal education was 60.61%, which was higher than the proportion of people who completed secondary level paternal education (54.55%). The employment status of fathers was 96.97%. Underweight status was associated with pneumonia (AOR=5.81; 95%CI=1.07–31.68). Inadequate air humidity was associated with the incidence of pneumonia (AOR=7.37; 95%CI=1.80–30.13). Conclusion: Nutritional status and air humidity were identified as determinants of pneumonia in toddlers in Jambi city.