Regression Analysis Tools Research Articles

The Effect of Risk Management and Leverage Towards Corporate Sustainability with Corporate Governance Mechanisms as a Moderation Variable

This research analyzes whether Corporate Governance mechanisms can moderate the relationship between Risk Management and Leverage on Corporate Sustainability. This research is explanatory research that will test the causality relationship between variables using a Stakeholder theory approach. The population and sample for this research are non-financial companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The purposive sampling method was used for the sample selection in this research. The data analysis technique in this research uses moderated regression analysis and statistical test tools in the form of a normality test, classical assumption test, coefficient of determination test, F test, and t-test. The results of this research show that Risk Management and Leverage both have a negative and significant effect on Corporate Sustainability. Corporate Governance can moderate the relationship between Risk Management and Corporate Sustainability. Corporate Governance can also moderate the relationship between Leverage and Corporate Sustainability.

The impact of war on people with type 2 diabetes in Ukraine: a survey study

Although the number of studies reporting war-induced effects on the health of the Ukrainian population has been growing, there are still little data on assessing patients with type 2 diabetes (T2D) during the war. This study aimed to evaluate the impact of war on T2D patients' health to define key risk factors promoting disease progression. A survey covering various aspects of T2D patients' experience and glycemic control data was conducted from June 2022 to February 2024. Overall, 1193 patients from all regions of Ukraine were enrolled in the study. According to the difference between the initial and current levels of HbA1c, all the respondents were subdivided into two categories: progressors (with HbA1c levels greater than 5% of the initial value) and stable (patients with stable HbA1c levels). Next, the impact of intrinsic and war-related factors on T2D progression was assessed via logistic regression analysis and machine learning tools. Two years of war experience was associated with significant increase in the median HbA1c from 7.8% (7.0-8.93) to 8.4% (7.4-9.9; p<0.001), with the highest value occurring in eastern and northern Ukraine. HbA1c levels demonstrated a time-dependent pattern of growth, reflecting the cumulative effect of war-related factors on T2D patients' health. Witnesses of armed attacks and occupation aggravated the T2D course. Experience with military actions (p=0.002), occupation (p=0.001), internal displacement (p=0.018) and family member injury or death (p=0.031) increased HbA1c. In addition, lack of regular glucose monitoring (p<0.001), consultation by endocrinologists (p<0.001), diet inconsistency (p=0.017) and scarcity of physical activity (p=0.047) affected the HbA1c parameters. This study demonstrated a dramatic cumulative effect of the war on T2D patients' health. Uncovered direct and indirect war-related risk factors can guide further adjustment of diabetic care in Ukraine to improve T2D patient support. National Research Foundation of Ukraine (grant number 2022.01/0089).

Optimization of strategic management of marketing and logistics of companies as part of the implementation of artificial intelligence

The goal of the study is determining the key aspects of optimizing the strategic management of marketing and logistics of modern companies as part of the realization of artificial intelligence technologies. It has been determined that scaling a business and ensuring its profitability is possible by optimizing business processes and management strategies using the implementation of artificial intelligence technologies. The key aspects of automation of marketing and logistics management strategies of companies and their optimization based on the application of artificial intelligence technologies are substantiated. The main trends in the development of artificial intelligence technologies in the global economy are conceptualized. The evolution of artificial intelligence technologies in the world and its impact on the activities of companies is structured with an argument for the main directions and tools. It has been proven that the application of artificial intelligence into the marketing and logistics strategies of companies determines their transformational development and maximum optimization. To determine the key aspects of optimizing the strategic management of marketing and logistics of companies under the influence of artificial intelligence, multifactor correlation and regression analysis tools were used. The correlation between key indicators of marketing (sales volumes) and logistics (logistics efficiency index), their close relationship and an assessment of the impact of artificial intelligence technologies on the transformation of management strategies of modern companies has been determined. Theoretical and scientific-practical recommendations have been formed that are complete and reliable and can be applied in practice when optimizing the marketing and logistics management strategy companies.

Evaluation of the effect of excipient content on the physical properties of Parkia speciosa Hassk. tablets through regression analysis

Parkia speciosa Hassk. boasts numerous health benefits, yet its raw consumption may be inconvenient or unpalatable for many. To date, limited research has explored the development of Parkia speciosa Hassk. chewable tablets. This study uses regression analysis to analyse the impact of compaction pressure and excipient compositions on the physical characteristics of these tablets. Various compositions of microcrystalline cellulose (MCC, MicroceLac® 100, Lot No.: L103155221) excipient and dried Parkia speciosa Hassk. powder underwent direct compaction at four compaction pressures (22.61, 37.68, 52.75, and 67.82 MPa), with friability and tensile strength measured to assess breakage resistance. The regression analyses were performed using the built-in regression analysis tools available in Microsoft Excel (Version 16.73 (23051401)). Both compaction variables significantly influenced tablet mechanical strength (p-values ≤ 0.05). Higher pressure and increased MCC excipient reduced friability, enhancing breakage resistance. The 44.11% MCC excipient formulation, compacted at 67.82 MPa, demonstrated the lowest friability and high tensile strength. The friability and tensile strength models demonstrate a strong to good fit to the data, with an R- squared value of 86.48% and 63.77%, respectively. The coefficients' findings confirm the hypothesis, indicating that increased excipient composition and compaction pressure decrease friability and enhance tensile strength. This study's findings and predictive model are useful for expedited development and optimization of Parkia speciosa Hassk tablet formulation.

FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

The number of motorized vehicles in the city of Semarang increased by 129,800 units from 1,382,434 units in 2020 to 1,512,234 units in 2021. Local tax revenue could increase with the compliance of taxpayers in paying taxes. The research aims to examine the variables influencing taxpayers' compliance with motor vehicle tax payments, specifically in the city of Semarang. Primary data was collected through a questionnaire distributed via Google Forms. The data collection technique was adjusted to the source of the data, and the questionnaire was distributed to respondents online through a provided link. The sampling technique was based on convenience, targeting individuals who met the researcher and fulfilled the predefined criteria, such as owning a motorized vehicle, being registered at the Semarang city tax office (samsat), and having used the E-Samsat service to pay motor vehicle taxes. The researcher used SPSS 22 as a tool for multiple linear regression analysis in the study. Based on the processed data, the researcher found that the tax knowledge variable has a positive influence on taxpayers' compliance. However, the variables of education level and the implementation of E-Samsat showed no significant impact on taxpayers' compliance.

Divorce and household balance in Indonesia

This research aims to gain knowledge about the causal relationship between divorce and household balance sheets in Indonesia. This research is descriptive using a simple linear regression analysis tool. The balance of households in Indonesia is currently experiencing a quite large increase. The household balance sheet is comprehensive information regarding the activities of all households in Indonesia. The cause of changes in household balance sheets can be described as a result of divorce, which is currently also experiencing an increase in the number of cases. Divorce has a contribution to household balance sheets in Indonesia, so, practically, information is needed on what economic activities can occur as a result of divorce, involving religious courts to the government and theoretically in household and financial accounting. The results of the research illustrate the causality relationship between divorce and household balance sheets in Indonesia, which means household accounting is affected by divorce on a large scale, namely the state.

The Effect of Fiscal Decentralization, Human Development Index (HDI), and Poverty Rate on Income Disparity in Sumatra Provinces

Income disparity is defined as the discrepancy in income distribution between different communities. The existence of high and low income levels can serve as a benchmark for a country, regardless of whether it is classified as developed or developing. The impact of income disparity has the potential to influence the sustainability of economic development at the regional and national levels. High income disparity has a deleterious effect on the political and economic stability of a country. This research employs a descriptive quantitative methodology. This research employs secondary data and panel data regression analysis tools. The data utilized in this study were procured from the Directorate General of Fiscal Balance and the Central Bureau of Statistics of all provinces within the Sumatra region. The research data set includes the Fiscal Balance Fund, the Human Development Index, the percentage of the population living below the poverty line, and the Gini Ratio Index for the past seven years, from 2017 to 2023. The findings of this study indicate that fiscal decentralization and poverty level exert a negative but insignificant influence on income disparity in the Sumatra region provinces. Conversely, the human development index exerts a negative and significant influence on income disparity in the same region.

Pengaruh Country Of Origin dan Motivasi Konsumen Terhadap Keputusan Pembelian Produk Sepatu Sneakers Brand Lokal

Fashion trends that develop every year create different consumer behavior every year. Sneakers, which are included in fashion, are currently increasing their market expansion. The researcher's aim is to find out how much influence country of origin and consumer motivation have on purchasing decisions for local brand sneakers, quantitative methods with descriptive and verification are used in this study. This study applies purposive sampling techniques from a specific population. The Hair et all formula is used as a formula for calculating the sample size. The SPSS application is used by researchers as a multiple linear regression analysis tool. The final results of this study are shown by the country of origin variable which has a positive and significant effect on purchasing decisions and the same is the case with the consumer motivation variable which has a positive and significant effect on purchasing decisions. The results of this research show that the variables of country of origin and consumer motivation simultaneously have a positive and significant influence on purchasing decisions.

The Influence Of Work Environment And Work Discipline On Employee Performance At Makida Collection Tasikmalaya

The research aims to determine the influence of the work environment and work discipline on employee performance at Makida Collection Tasikmalaya. The method used is a quantitative approach with a research sample of 40 respondents from the production/sewing department of Makida Collection Tasikmalaya employees. The types of data used in this research are primary and secondary data. The data analysis tool in this research uses a multiple linear regression analysis tool using SPSS version 25. The research results show that the Work Environment and Work Discipline simultaneously have a significant effect on Employee Performance. The work environment partially has a significant effect on employee performance. Work Discipline partially has a significant effect on Employee Performance.

Pengaruh Dana APBD terhadap Indeks Pembangunan Manusia (IPM) dan Pertumbuhan Ekonomi di Kabupaten Kerinci

This research aims to find out and analyze how much influence the APBD has on the Human Development Index (HDI) and economic growth. The data used in this research are Kerinci Regency APBD data, HDI and economic growth for the 2013-2022 period obtained from the Central Statistics Agency (BPS). The method used is descriptive quantitative using a simple linear regression analysis tool. The results of this research show that the APBD has a positive and significant effect on the Human Development Index (HDI) and economic growth in Kerinci Regency during the 2013-2022 period.

METHODOLOGICAL APPROACH TO ASSESSING THE IMPACT OF ENERGY EFFICIENCY ON THE FINANCIAL PERFORMANCE OF A GAS COMPANY

Currently, the use of energy-saving technologies that reduce costs and improve the production process is the most important factor in the development of the gas industry. The relevance of the research topic is due to the fact that in order to resolve issues related to reducing energy costs in the gas sector of the Russian economy, optimal use of non-renewable energy resources, and reducing technological losses, an integrated approach to assessing energy efficiency is required, as well as a methodology for assessing the impact of energy efficiency indicators on the financial performance of a company. The purpose of this article is to develop a methodological approach to assessing the impact of the level of energy efficiency on the financial performance of a gas company. The research methodology is based on correlation and regression analysis tools. As part of the study, a system of energy efficiency indicators for a gas company's activities has been formed and, using correlation and regression analysis tools, a methodology for assessing the impact of the level of energy efficiency on the financial performance of a gas company is proposed. An algorithm for correlation and regression analysis is presented, which makes it possible to formalize a step-by-step assessment of the impact of the level of energy efficiency on the financial performance of a gas company. The proposed methodological approach allows us to identify correlation-regression dependencies between the company’s key performance indicators (sales revenue and net profit) and the proposed energy efficiency indicators, determine the most significant indicators that affect the company’s performance indicators and determine the equation for the relationship between the company’s performance and energy efficiency indicators. Testing of the proposed approach using the example of the gas company PJSC Gazprom made it possible to quantify how changes in the energy intensity of gas production and the energy intensity of gas transportation will affect changes in sales revenue and net profit of the company. It has been established that the energy efficiency indicator such as the specific energy intensity of gas transportation has the greatest impact on the financial performance of the company. Regression equations have been established to describe the nature of the relationship between energy efficiency indicators and sales revenue and net profit of a gas company.

The Influence of University Social Responsibility on Accounting Disclosure Environment with Entrepreneur Value as a Moderating Variable in College High in Asean

This study analyzes the effect of university social responsibility on environmental accounting disclosure with entrepreneur value as a moderating variable in Asean universities with the population in this study are all universities that are categorized as having a top 10 ranking based on World Class University and publish their reports with the period 2018-2021. The analysis technique used is quantitative with panel data regression analysis tools. The results of the research are (1) Enviromental Awarenes and Enterprenuer Value have a positive and significant effect on Environmental Accounting Disclosures (2) Enviromental Involvement and Enviromental Reporting have a negative and significant effect on Environmental Accounting Disclosures (3) Enterprenuer Value is proven to significantly moderate the effect of university social responsibility on environmental accounting disclosures.

Pengaruh Inflasi dan Pertumbuhan Ekonomi terhadap Tingkat Pengangguran dengan Variabel Intervening Indeks Pembangunan Manusia (IPM) di Provinsi Jambi

This research aims to determine the effect of inflation and economic growth on the unemployment rate with the human development index (HDI) as an intervention in Jambi Province. The data used in this research are data on inflation, economic growth, unemployment rates and HDI for the 2014-2023 period obtained from the Central Statistics Agency (BPS), the method used is quantitative descriptive using multiple regression analysis tools. The results of the research show that partially and simultaneously the variables inflation, economic growth and HDI have no significant effect on the unemployment rate variable in Jambi Province for the 2014-2023 period

Pengaruh Total Aset dan Liabilitas terhadap Laba Perusahaan pada PT ABM Investama Tbk

This research aims to determine the effect of total assets and liabilities on company profits at PT ABM Investama Tbk. The data used in this research is in time series form using the financial reports of PT ABM Investama Tbk for the period 2013-2022. Using quantitative descriptive methods using secondary data with multiple regression analysis tools. The results of this research show that there is a significant influence on total assets and liabilities on profits at PT ABM Investama Tbk during the 2013-2022 period.

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching

Faktor-Faktor Makroekonomi yang Mempengaruhi Investasi Asing pada Sektor Industri, Perdagangan dan Pertanian di Jawa Timur

The purpose of this study was to analyze several macroeconomic factors that influence sectoral investment development in East Java through secondary data obtained from BPS East Java over a 10-year period with multiple linear regression analysis tools with the Statistical Program for Social Science version 13. Results Simultaneous analysis of independent variables significantly affects the dependent variable. Whereas from partial testing of Foreign Exchange Rate-free variables significantly affect the FDI of the Industrial Sector and PMA in the Trade Sector this is because the exchange rate can affect investment. The independent variable of Economic Growth and Inflation has no partial effect on Industrial Sector FDI and Trade Sector PMA. For Foreign Investment in the Agricultural Sector there is no independent variable in the partial test that affects the dependent variable because the agricultural sector is not the main choice of investors to invest.

The Influence Of Leadership Style And Work Discipline On Employee Performance (Census Of Civil Servants At The Department Of Cooperatives, Micro, Small And Medium Enterprises, Industry And Trade, Tasikmalaya City)

The research aims to determine the simultaneous and partial influence of Leadership Style and Work Discipline on Employee Performance in Civil Servants at the Department of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade, Tasikmalaya City. This research method uses quantitative research methods with descriptive methods. The respondents in this research were 54 civil servant employees at the Tasikmalaya City Department of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade. The type of data used in this research is primary data obtained through a questionnaire. The data testing technique used in this research uses validity tests, reliability tests and classical assumption tests. Data analysis in this research used multiple regression analysis tools using SPSS version 25 software. Data collection techniques used literature studies, interviews, questionnaires. The research results show that Leadership Style and Work Discipline simultaneously have a significant effect on Employee Performance. Leadership style partially has a significant effect on employee performance. Work Discipline partially has a significant effect on Employee Performance.

Behavioral insights in education: Intellectual data analysis for management

This research utilizes intellectual data analysis to deepen insights into educational dynamics by examining university professors' behavioral responses to education management amidst socioeconomic uncertainty. The study applied sophisticated regression and cluster analysis tools to sociological survey data, focusing on professors' attitudes toward distance education. The survey assessed perceptions of its advantages and disadvantages, aiming to uncover factors influencing professors' inclinations toward this mode of teaching. Results revealed six distinct behavioral "profiles" or clusters of professors, each with unique responses to distance education. These insights guide recommendations for educational policy priorities aimed at addressing weaknesses in education management. Key strategies proposed include forming databases of behavioral responses and employing algorithms for deep intellectual analysis. Such measures intend to align educational practices with the values, welfare needs, and communication preferences of the scholarly community, thereby enhancing their propensity for distance education. The study concludes that a higher level of academic engagement in distance education can be achieved by tailoring educational strategies to the specific needs and values of different professor groups. This approach promises to improve the effectiveness of education management and the overall quality of education, benefiting both professors and students by creating a more supportive and effective teaching environment.

Analisis Pengungkapan Tata Kelola Syariah pada Perbankan Syariah Indonesia, Malaysia dan Bahrain

Objectives: This study aims to test and analyze the effect of sharia supervisory board size, sharia supervisory board expertise, sharia supervisory board meetings, audit committee size, audit committee expertise, audit committee meetings, and CEO duality on shari'ah corporate governance in 15 Islamic banks in Indonesia, Malaysia and Bahrain during the period 2013-2022.Design/method/approach: The analysis technique in this study is quantitative with multiple regression analysis tools with a panel data approach Results/findings: The results of this study are (1) supervisory board expertise and meetings have a significant effect on shari'ah corporate governance disclosure (2) supervisory board size, audit committee size, meetings. expertise and CEO duality have an insignificant effect on shari'ah corporate governance disclosureTheoretical contribution: The application of Stewardship Theory to the disclosure of Shari'ah Corporate Governance as well as expanding insight and literature on Shari'ah Corporate Governance, Shari'ah Corporate Governance regulations, and the application of standards used by Islamic banking in several countries.Practical contribution: As a reference for regulators related to Shari'ah Corporate Governance to improve the quality of the standards that have been set.Limitations: The research object is only carried out in three countries, namely Indonesia, Malaysia and Bahrain so that the sample studied is still small

PENGARUH PELATIHAN, KEPERCAYAAN DIRI DAN KETERAMPILAN DALAM BERKOMUNIKASI TERHADAP PADA KEMAMPUAN PUBLIC SPEAKING PADA MAHASISWA STIE TAMANSISWA BANJARNEGARA TAHUN 2024

ABSTRACT This study aims to analyze whether there is an influence of Training, self-confidence, skills. Communication on Public Speaking Ability This study uses multiple regression analysis tools by first converting the ordinal scale to an interval scale through the method of successive intervals. The classical assumption used in this study is the normality test aims to test whether in the regression model the dependent variable and the independent variable both have a normal distribution or not. A good regression model is one that has a normal or near-normal data distribution. The assumption of multicollinearity is a situation where there is a correlation between independent variables between one and another. Heteroscedasticity is cross-section data containing a heteroscedastic situation because the data collects data that represents various sizes. This study uses primary data Primary data is obtained directly by distributing questionnaires to respondents. Respondents in this study were 100 students. The results of the study include: Training has a significant effect on the Public Speaking Ability of STIE Tamansiswa Banjarnegara students. The results of the study include: Self-confidence has a significant effect on the Public Speaking Ability of STIE Tamansiswa Banjarnegara students., Communication skills have a significant effect on the Public Speaking Ability of STIE Tamansiswa Banjarnegara students. Training, Self-confidence, and Communication skills have a significant effect on the Public Speaking Ability of STIE Tamansiswa Banjarnegara students.