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Journal articles on the topic 'Moderated regression'

Author: Grafiati

Published: 4 June 2021

Last updated: 19 June 2025

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1

Tsung-Hao CHEN, Tsung-Hao CHEN, Yu-Lun SUN Tsung-Hao CHEN, Daniel Chan-wei TSAI Yu-Lun SUN, Yi-Mei HUANG Daniel Chan-wei TSAI, and Shijun ZHANG Yi-Mei HUANG. "Diagnosing and Mitigating Multicollinearity in Moderated Multiple Regression." 青年企業管理評論 17, no. 1 (2024): 009–22. http://dx.doi.org/10.53106/207308882024101701002.

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<p>This paper primarily explores the challenges associated with Moderated Multiple Regression Models, particularly how a moderator variable (m) influences the direction or strength of the relationship between an independent variable (x) and a dependent variable (Y). A significant issue arises when there is a high correlation between the independent variable and the moderator, leading to severe multicollinearity. That complicates the accurate estimation of the independent variables’ effects on the dependent variable (Myers, 1990). We develop five moderated multiple regression models with purpose of mitigating the multicollinearity in the analysis. Our empirical findings indicate that three of them perform good tested by the variance inflation factor and condition index. We finally suggest a process of standardizing both independent variable and moderator and taking the cross multiplication by those two standardized variables before conducting moderated multiple regression analysis.</p> <p>&nbsp;</p>

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Evans, Martin G. "On the use of moderated regression." Canadian Psychology/Psychologie canadienne 32, no. 2 (1991): 116–19. http://dx.doi.org/10.1037/h0078968.

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Cheung, Gordon W., and Chang Wang. "Methodological Artifacts in Moderated Multiple Regression: A Latent Moderated SEM Solution." Academy of Management Proceedings 2017, no. 1 (2017): 11149. http://dx.doi.org/10.5465/ambpp.2017.11149abstract.

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Aguinis, Herman, and Charles A. Pierce. "Statistical Power Computations for Detecting Dichotomous Moderator Variables with Moderated Multiple Regression." Educational and Psychological Measurement 58, no. 4 (1998): 668–76. http://dx.doi.org/10.1177/0013164498058004009.

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Evans, Martin G. "Moderated Regression: Legitimate Disagreement, Confusion and Misunderstanding." Journal of Information and Optimization Sciences 8, no. 3 (1987): 293–310. http://dx.doi.org/10.1080/02522667.1987.10698895.

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Landis, Ronald S., and William P. Dunlap. "Moderated Multiple Regression Tests are Criterion Specific." Organizational Research Methods 3, no. 3 (2000): 254–66. http://dx.doi.org/10.1177/109442810033003.

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Irwin, Julie R., and Gary H. McClelland. "Misleading Heuristics and Moderated Multiple Regression Models." Journal of Marketing Research 38, no. 1 (2001): 100–109. http://dx.doi.org/10.1509/jmkr.38.1.100.18835.

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Park, Sang-June, and Youjae Yi. "Decomposing main effects in moderated regression models." Journal of Business Research 157 (March 2023): 113577. http://dx.doi.org/10.1016/j.jbusres.2022.113577.

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Disatnik, David, and Liron Sivan. "The multicollinearity illusion in moderated regression analysis." Marketing Letters 27, no. 2 (2014): 403–8. http://dx.doi.org/10.1007/s11002-014-9339-5.

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Apriliani, Fajar, and Mohammad Rofiuddin. "Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis." Journal of Accounting and Digital Finance 2, no. 2 (2022): 131–43. http://dx.doi.org/10.53088/jadfi.v2i2.367.

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This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.

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Anas, Hasib Hanafi, and Dhani Ichsanuddin Nur. "Dampak Rasio Keuangan terhadap Nilai Perusahaan dengan Pemoderasi Pengungkapan Corporate Social Responsibility pada Perusahaan Pertambangan Batu Bara." J-MAS (Jurnal Manajemen dan Sains) 9, no. 1 (2024): 27. http://dx.doi.org/10.33087/jmas.v9i1.1154.

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This study investigates the relationship between profitability parameters and company size and firm value moderated by disclosure of corporate social responsibility in the coal mining sub-sector which is traded on the Indonesia Stock Exchange. The results of the study found that firm value increases with profitability, decreases significantly with firm size, profitability moderated by disclosure of corporate social responsibility has a significant negative effect on firm value, and firm size moderated by disclosure of corporate social responsibility cannot contribute to firm value. Moderate regression analysis used for data analysis in this study is Moderated Regression Analysis (MRA).

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Kang, Sun-Mee, and Niels G. Waller. "Moderated Multiple Regression, Spurious Interaction Effects, and IRT." Applied Psychological Measurement 29, no. 2 (2005): 87–105. http://dx.doi.org/10.1177/0146621604272737.

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Utary, Anis Rachma. "The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia)." Journal of Economics, Business, & Accountancy Ventura 17, no. 1 (2014): 69. http://dx.doi.org/10.14414/jebav.v17i1.267.

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This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.

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Jayanti, Vichamaya Dwi. "Behavioral Accounting Aspects in Purchasing Decisions Gender Perspective as Implementation of SDGs No. 5." Journal of Marketing and Emerging Economics 4, no. 4 (2024): 109–29. https://doi.org/10.5281/zenodo.13733793.

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This research aims to determine the influence of mobile self-efficacy, self-esteem and spending habits on purchasing decisions moderated by gender. The sampling technique in this research was probability cluster sampling and the total subjects were 162 respondents. The data collection technique uses a questionnaire with a Likert scale which is arranged based on aspects of the indicators for each variable. The analysis technique used is multiple linear regression with moderated regression analysis. The data in this research was processed with the help of the SPSS 16 program. The research results show that mobile self-efficacy, self-esteem, and spending habits have a significant influence on purchasing decisions. Gender does not moderate the influence of mobile self-efficacy and spending habits on purchasing decisions, however, gender moderates the influence of self-esteem on purchasing decisions. This research resulted in the fulfillment of gender equality in the use of technology.

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Paunonen, Sampo V., and Douglas N. Jackson. "Type I error rates for moderated multiple regression analysis." Journal of Applied Psychology 73, no. 3 (1988): 569–73. http://dx.doi.org/10.1037/0021-9010.73.3.569.

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CHAMPOUX, JOSEPH E., and WILLIAM S. PETERS. "Form, effect size and power in moderated regression analysis." Journal of Occupational Psychology 60, no. 3 (1987): 243–55. http://dx.doi.org/10.1111/j.2044-8325.1987.tb00257.x.

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Aguinis, Herman. "Statistical Power with Moderated Multiple Regression in Management Research." Journal of Management 21, no. 6 (1995): 1141–58. http://dx.doi.org/10.1177/014920639502100607.

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Young, Michael A., Louis F. Fogg, and Eunice Choi. "Studying Group Differences in Psychopathology With Matched Moderated Regression." Understanding Statistics 1, no. 4 (2002): 209–21. http://dx.doi.org/10.1207/s15328031us0104_01.

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Puspitaloka, Tamara Lisna, and Nurhadi Nurhadi. "Pengaruh Content Marketing, Customer Satisfaction dan Customer Trust terhadap Customer Retention Dengan Customer Value Sebagai Variabel Moderasi:." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 2 (2023): 889–910. http://dx.doi.org/10.47467/alkharaj.v6i2.3749.

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This study aims to determine the effect of content marketing, customer satisfaction and customer trust on customer retention with customer value as a moderating variable. The population of this research is McDonalds generation z customers in Surabaya. Sampling was obtained using a non-purposive sampling method with a total sample of 100 obtained from the calculation of the unknown population formula. This study uses a quantitative approach with data obtained through distributing questionnaires and processed by multiple linear regression analysis and Moderated Regression Analysis test. The results of the study show that content marketing has a positive and not significant effect on customer retention while customer satisfaction and customer trust have a positive and significant effect on customer retention. Then for the Moderated Regression Analysis test results provide evidence that customer value moderates the effect of customer satisfaction on customer retention but customer value does not moderate the effect of content marking and customer trust on customer retention. Keywords: Customer Retention; Content Marketing; Customer Satisfaction; Customer Trust; Customer Value

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Desak Gede Novita Anjani and Made Yenni Latrini. "The Influence of Regional Own-Source Revenue and Balancing Funds on Capital Expenditure Allocation With Economic Growth as a Moderator (an Empirical Study of Regency/City Governments in Bali Province, 2019–2023)." International Journal of Management Research and Economics 3, no. 2 (2025): 251–62. https://doi.org/10.54066/ijmre-itb.v3i2.3389.

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Capital expenditure allocation refers to budget outlays for the acquisition of fixed assets and other long-lived assets, which play a crucial role in driving local economic activity. Key determinants include regional own-source revenue (PAD) and balancing funds (DAU, DAK, DBH), whose effects on capital spending may be moderated by economic growth. This study examines how PAD and balancing funds influence capital expenditure allocation across Bali’s nine regencies and one municipality from 2019 to 2023, and whether economic growth moderates those relationships. Using a sample of 45 yearly observations and moderated regression analysis, we find that both PAD and balancing funds exert significant negative effects on capital expenditure allocation. Moreover, economic growth does not significantly moderate these effects.

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Marjuki and Nofryanti. "THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 3, no. 2 (2025): 503–20. https://doi.org/10.61990/ijamesc.v3i2.471.

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This research aims to investigate the impact of green intellectual capital, green innovation, and carbon emissions disclosure on firm value, and to explore whether environmental performance moderates this relationship. Using a sample of 156 data points from 52 energy and transportation companies’ observation the period trend 2023, the study employs panel data regression and moderated regression analysis to test the hypotheses. The findings reveal that green innovation has a positive influence on firm value. However, green intellectual capital and carbon emissions disclosure do not significantly impact firm value. Moreover, while environmental performance moderates the relationship between green intellectual capital and green innovation and firm value, it does not moderate the relationship between carbon emissions disclosure and firm value.

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Kowalski, Robin M. "Teaching Moderated Multiple Regression for the Analysis of Mixed Factorial Designs." Teaching of Psychology 22, no. 3 (1995): 197–98. http://dx.doi.org/10.1207/s15328023top2203_10.

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Traditionally, researchers have analyzed mixed factorial designs by dichotomizing the continuous variable and performing a factorial analysis of variance. Several problems surround the use of this approach, prompting many statisticians to recommend using moderated multiple regression as an alternative. This article presents the case for moderated multiple regression and provides on overview of the procedure.

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Basyir, Muhammad, and Sulaiman. "Fungsi Pengawasan dan Motivasi Kerja terhadap Kinerja Pegawai: Peran Tingkat Pendidikan Sebagai Pemoderasi." Jurnal EMT KITA 6, no. 1 (2022): 72–81. http://dx.doi.org/10.35870/emt.v6i1.506.

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This study analyzes the effect of supervision and works motivation on civil servants' performance by assigning the education levels as a moderator in the functional relationship. The samples are 250 civil servants working in the local government agency of Banda Aceh city. Furthermore, the statistical model used consists of multiple regression and moderated regression analysis. The study discovered that civil servants' performance is positively affected by supervision and work motivation. The education level not only affects performance positively and significantly but also moderates the work motivation-performance relationship. However, education level does not moderate the effect of supervision on civil servants' performance.

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Dalal, Dev K., and Michael J. Zickar. "Some Common Myths About Centering Predictor Variables in Moderated Multiple Regression and Polynomial Regression." Organizational Research Methods 15, no. 3 (2011): 339–62. http://dx.doi.org/10.1177/1094428111430540.

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Pratama, Eko Nur, Emi Suwarni, and Midiana Astuti Handayani. "Effect Of Job Satisfaction And Organizational Commitment On Turnover Intention With Person Organization Fit As Moderator Variable." APTISI Transactions on Management (ATM) 6, no. 1 (2022): 74–82. http://dx.doi.org/10.33050/atm.v6i1.1722.

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This study aims to examine and analyze the effect of job satisfaction and organizational commitment on turnover intention with person organization fit as a moderating variable on employees of PT Febri Dharma Mandiri. This research is a descriptive research with a quantitative approach. In this study, data were collected using a questionnaire as many as 123 respondents. By reducing the outlier data, the amount of data that can be processed is 109 data. Data analysis used multiple linear regression analysis and Moderated Regression Anlysis (MRA). The results of multiple linear regression analysis show that job satisfaction and organizational commitment partially have a negative and significant effect on turnover intention. Moderated Regression Analysis (MRA) shows that Person organization fit is not able to moderate job satisfaction on turnover intention, while Person organization fit is able to moderate organizational commitment to turnover intention. This study aims to determine the effect of job satisfaction and organizational commitment on turnover intention with person organization fit as a moderating variable on employees of PT Febri Dharma Mandiri. Respondents in this study amounted to 123 employees and data that can be processed amounted to 109 data. Based on the data that has been collected and the tests that have been carried out on the problem using multiple linear regression models and MRA (Moderated Regression Anlysis).

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Park, Sang-June, and Youjae Yi. "Assessing moderator effects, main effects, and simple effects without collinearity problems in moderated regression models." Journal of Business Research 145 (June 2022): 905–19. http://dx.doi.org/10.1016/j.jbusres.2022.03.018.

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A AGARWAL, UPASNA. "LINKING PSYCHOLOGICAL CONTRACT BREACH, INNOVATIVE WORK BEHAVIOUR AND COLLECTIVISM: A MODERATED MEDIATION MODEL." International Journal of Innovation Management 21, no. 07 (2017): 1750056. http://dx.doi.org/10.1142/s1363919617500566.

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The present study examines the factors that mediate and moderate the relationship of psychological contract breach (PCB) with innovative work behaviour. Specifically, affective commitment is posited to mediate and collectivism to moderate the above relationship. Data were collected from 707 managers across 12 organisations in India. Hierarchical multiple regression was used for statistical analysis of the moderated-mediation model. Affective commitment was found to mediate the negative relationship between PCB and innovative work behaviour and collectivism moderated the influence of PCB on affective commitment. Results from the moderated mediation analysis revealed that the mediation of affective commitment was moderated by collectivism such that at the lower level of collectivism, the mediation effect of affective commitment became stronger.

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Yogatama, Ahmad Nizar, Sudarmiatin, and Wening Patmi Rahayu. "Digital Transformation as a Moderator in the Relationship between Green Entrepreneurial Orientation and Financial Bootstrapping on Financial Performance." Asian Journal of Management Analytics 3, no. 4 (2024): 1217–32. http://dx.doi.org/10.55927/ajma.v3i4.11815.

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This study examines how digital transformation can moderate the relationship between Green Entrepreneurial Orientation (GEO) and Financial Bootstrapping on the financial performance of culinary Micro, Small, and Medium Enterprises (MSMEs) in Malang City. Data was collected from 390 MSMEs in the food and beverage industry using questionnaires and analyzed using multiple linear regression and moderated regression analysis. This regression model highlights the significance of Green Entrepreneurial Orientation and Financial Bootstrapping as primary methods influencing the financial success of MSMEs. Digital Transformation as moderated is significant. To get best outcomes, MSMEs must integrate sustainability methods with financial efficiency concurrently, rather than concentrating on a singular aspect.

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Wardani, Dewi Kusuma, and Wening Wahyuningtyas. "Good Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Pada Manajemen Laba." Kajian Bisnis STIE Widya Wiwaha 26, no. 1 (2018): 69–81. http://dx.doi.org/10.32477/jkb.v26i1.265.

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This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable. Keywords:information asymmetry,good corporate governance, earnings management, Moderated Regression Analysis (MRA).

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Rosdiana and Abdurrahman. "The Influence of Celebrity Endorsers and Discounts on Impulse Buying Moderated by Hedonic Shopping Motivation in Generation Z Online." Formosa Journal of Sustainable Research 2, no. 8 (2023): 2099–114. http://dx.doi.org/10.55927/fjsr.v2i8.5638.

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In line with the development of technology, it is currently able to change one's behavior in shopping online. The purpose of this study was to determine the effect of celebrity endorsers and price discounts on impulse buying which is moderated by hedonic shopping motivation. The sample collection technique uses purposive sampling method. Data collection was carried out by distributing questionnaires online with a total of 150 respondents. The data analysis tool used is moderated regression analysis (MRA). The findings from this study are celebrity endorsers have no effect on impulse buying, price discounts have a positive effect on impulse buying, hedonic shopping motivation does not moderate the relationship between celebrity endorsers on impulse buying, and hedonic shopping motivation moderates the relationship between price discounts on impulse buying

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Shella Agustin, Pitriyani Pitriyani, and Yudi Prayoga. "Effect Of Employee's Motivation And Performance With Job Satisfaction As A Mediation Variable On Cooperative Units Village, Kampung Rakyat District." International Journal of Science, Technology & Management 3, no. 2 (2022): 547–52. http://dx.doi.org/10.46729/ijstm.v3i2.480.

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This study aims to answer the influence of employee motivation and performance with job satisfaction as a mediating variable in the village unit cooperative, Kampung Rakyat sub-district. Data collection was carried out by distributing questionnaires to 35 members of the Kampung Rakyat cooperative. This study uses quantitative methods and performs data processing with the tools of IBM SPSS Statistic 22. This analysis includes reliability tests, validity tests, classical assumption tests, statistical tests, multiple linear regression tests and moderation tests using Moderated Regression Analysis (MRA). The results of the tests conducted in this study indicate that job satisfaction (M) can moderate the effect of motivation (X1) on employee performance (Y). These results are shown through the regression equation with the interaction test or often referred to as Moderated Regression Analysis (MRA) which shows the results that job satisfaction (M) influences or moderates the effect of motivational variables (X1) on employee performance (Y). The results of the t test show that the motivation variable (X1) provides a parameter coefficient value (β) of 0.012 with a significant level of 0.027 (significant), the job satisfaction variable (M) provides a parameter coefficient value (β) of 0.023 and a significant value of 0.000 (significant). ). Or in other words job satisfaction strengthens the influence of motivation on employee performance. Thus, the results of this study can prove hypothesis 2 that job satisfaction moderates the effect of motivation on employee performance.

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Angeles, Rebecca. "Effects of Reciprocal Investments and Relational Interaction in Deploying RFID Supply Chain Systems." International Journal of Enterprise Information Systems 6, no. 2 (2010): 35–57. http://dx.doi.org/10.4018/jeis.2010040103.

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In this paper, the author looks at the perceived ability of information technology (IT) infrastructure integration and supply chain process integration. In order to moderate the relationship between business process specificity and domain knowledge specificity, the study focuses on two dependent variables; reciprocal investments and relational interaction using the moderated regression procedure. Results show that IT infrastructure integration moderates the relationship between business process specificity and relational interaction, as well as domain knowledge specificity and relational interaction.

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Ansar, Resmiyati, Suriana A. R. Mahdi, and Wa Susi. "THE RELATIONSHIP OF MONEY ETHICS ON TAX EVASION WITH INTRINSIC RELIGIOSITY, EXTRINSIC RELIGIOSITY, AND MATERIALISM AS MODERATING VARIABLES (CASE ON PRIVATE TAXPAYERS LISTED IN KPP PRATAMA TERNATE)." ACCOUNTABILITY 7, no. 02 (2019): 33. http://dx.doi.org/10.32400/ja.24691.7.02.2018.33-47.

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This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling method with sample size of a 100 respondents as primary data. This study uses simple regression and moderated regression analysis for hypothesis testing. The result of this study shows that money ethics has an effect on tax evasion, intrinsic religiosity moderarates the relationship between money ethics and tax evasion. Extrinsic religiosity does not moderate the relationship bertween money ethics and tax evasion. Materialism moderates the relationship between money ethics and tax evasion.

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Kolit, Yuliana Anggreani Dua Delang, Wahidahwati Wahidahwati, and Titik Mildawati. "Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Yang Dimoderasi Lingkungan Eksternal." Owner 7, no. 3 (2023): 2072–82. http://dx.doi.org/10.33395/owner.v7i3.1622.

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This study aimed to examine and analyze the effect of the accounting information system and human resources on the quality of and human resources on the quality of local government financial statements, which were moderated by the external environment. The method used in this study was quantitative research, the data collection technique used purposive sampling with the slovin formula. In line with that, there were 56 employes as the sample. The data were primary with questionnaires survey as the instrument of data sampling to thr respondents the data analyze technique used multiple linear regression and Moderated Regresaion Analyze. As a result, both the accounting information system and human resources had a positive effect on the quality of local government financial statements. Additionally, moderating variable with Moderated Regression Analysis showed that the external environment was able to moderate the human resources on the quality of local government financial statements. However, the environment could not moderate the accounting information system on the quality of local government financial statements.

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Cheung, Gordon W., and Rebecca S. Lau. "Accuracy of Parameter Estimates and Confidence Intervals in Moderated Mediation Models." Organizational Research Methods 20, no. 4 (2015): 746–69. http://dx.doi.org/10.1177/1094428115595869.

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Currently, the most popular analytical method for testing moderated mediation is the regression approach, which is based on observed variables and assumes no measurement error. It is generally acknowledged that measurement errors result in biased estimates of regression coefficients. What has drawn relatively less attention is that the confidence intervals produced by regression are also biased when the variables are measured with errors. Therefore, we extend the latent moderated structural equations (LMS) method—which corrects for measurement errors when estimating latent interaction effects—to the study of the moderated mediation of latent variables. Simulations were conducted to compare the regression approach and the LMS approach. The results show that the LMS method produces accurate estimated effects and confidence intervals. By contrast, regression not only substantially underestimates the effects but also produces inaccurate confidence intervals. It is likely that the statistically significant moderated mediation effects that have been reported in previous studies using regression include biased estimated effects and confidence intervals that do not include the true values.

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Khaulia, Sania. "The Effect of Attitude, Subjective Norm, and Perceived Behavioral Control on Purchase Intention of Halal Cosmetic Products with Country Of Origin and Brand Equity as Moderating (Survey on Muslim Women in Semarang District)." Social Science Studies 1, no. 3 (2021): 145–61. http://dx.doi.org/10.47153/sss13.2352021.

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This study is to measure the effect of attitude, subjective norm, perceived behavior control on purchase intention of halal cosmetic products with country of origin and brand equity as moderating variables. This study uses quantitative research using multiple linear regression analysis and Moderated Regression Analysis (MRA). Data collection techniques by distributing questionnaires. Samples were taken as many as 156 respondents who were given to Muslim women who live in Semarang Regency. The results showed that there was an influence between attitude, subjective norm, perceived behavior control on the purchase intention of halal cosmetic products. The results of Moderated Regression Analysis (MRA) show that the country of origin cannot moderate the effect of attitude, subjective norm, perceived behavior control on purchase intention of halal cosmetic products. Meanwhile, brand equity can moderate the effect of perceived behavior control and cannot moderate the influence of attitude, subjective norm on purchase intention of halal cosmetic products.

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Primasari, Dona, and Isbandriyati Mutmainah. "Pengaruh Informasi Akuntansi Terhadap Kinerja Manajerial dengan Tiga Variabel Moderating (Studi Empiris Pada BPR di Kabupaten Bogor)." Jurnal Reviu Akuntansi dan Keuangan 1, no. 2 (2011): 115. http://dx.doi.org/10.22219/jrak.v1i2.516.

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This research is based on the importance of accounting information to the manager’s performance evaluation, which is moderated with environment uncertainty, task uncertainty, and business strategy. It was used the population of Bank Perkreditan Rakyat on Kabupaten Banyumas. The influence of accounting information to managerial performance was analyzed by using original least square regression, and the influence of three moderated variable (environment uncertainty, task uncertainty, and business strategy) to manager performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting information variable influenced manager performance significantly. Meanwhile, the variables of environment uncertainty, task uncertainty, and business strategy did not moderate the influence of accounting information to manager performance.In other words, those three variables could not be said as moderated variables. The result showed indication of the importance of accounting information in doing management’s function Keywords: accounting information, the manager’s performance evaluation, environment uncertainty, task uncertainty, and business strategy.

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Angeles, Rebecca. "Moderated Multiple Regression of Absorptive Capacity Attributes and Deployment Outcomes." International Journal of Information Systems and Supply Chain Management 3, no. 2 (2010): 25–51. http://dx.doi.org/10.4018/jisscm.2010040102.

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In this study, the author examines organizations’ perceptions of the importance of absorptive capacity attributes in the deployment of radio frequency identification (RFID) in a supply chain and their relationships with operational efficiency and market knowledge creation as moderated by information technology infrastructure integration and supply chain process integration. Data was collected using a survey questionnaire administered online to members of the Council of Supply Chain Management Professionals (CSCMP). Four proposed hypotheses were partially supported in this study. Both variables, IT infrastructure integration and supply chain process integration, moderate the relationships between three predictor variables, business process modularity, standard electronic business interfaces, and breadth of information exchange and the two dependent variables examined in this study, operational efficiency and market knowledge creation to a considerable extent. This study has clear implications for how decision makers affecting their firm’s supply chains should make a business case for robust IT elements that support both IT infrastructure integration and supply chain process integration.

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Fisicaro, Sebastiano A., and John Tisak. "A Theoretical Note on the Stochastics of Moderated Multiple Regression." Educational and Psychological Measurement 54, no. 1 (1994): 32–41. http://dx.doi.org/10.1177/0013164494054001004.

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Kromrey, Jeffrey D., and Lynn Foster-Johnson. "Mean Centering in Moderated Multiple Regression: Much Ado about Nothing." Educational and Psychological Measurement 58, no. 1 (1998): 42–67. http://dx.doi.org/10.1177/0013164498058001005.

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Russell, Craig J., and Philip Bobko. "Moderated regression analysis and Likert scales: Too coarse for comfort." Journal of Applied Psychology 77, no. 3 (1992): 336–42. http://dx.doi.org/10.1037/0021-9010.77.3.336.

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Dunk, Alan S. "Moderated regression, constructs and measurement in management accounting: a reflection." Accounting, Organizations and Society 28, no. 7-8 (2003): 793–802. http://dx.doi.org/10.1016/s0361-3682(02)00057-0.

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Dunlap, William P., and Edward R. Kemery. "Effects of predictor intercorrelations and reliabilities on moderated multiple regression." Organizational Behavior and Human Decision Processes 41, no. 2 (1988): 248–58. http://dx.doi.org/10.1016/0749-5978(88)90029-5.

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Lin, Shu-Ping, Chen-Lung Yang, Ya-hui Chan, and Chwen Sheu. "Refining Kano's ‘quality attributes–satisfaction’ model: A moderated regression approach." International Journal of Production Economics 126, no. 2 (2010): 255–63. http://dx.doi.org/10.1016/j.ijpe.2010.03.015.

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Aguinis, H. "Statistical power problems with moderated multiple regression in management research." Journal of Management 21, no. 6 (1995): 1141–58. http://dx.doi.org/10.1016/0149-2063(95)90026-8.

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Loppies, Frensly, Jefry Gasperz, and Franco Limba. "PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI." Jurnal Kajian Ekonomi dan Manajemen Indonesia (JKEMI) 1, no. 1 (2023): 1–9. http://dx.doi.org/10.61079/jkemi.v1i1.10.

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This study aims to determine the effect of the clarity of budget targets on the performance accountability of government agencies with the internal control system as a moderating variable. This study uses primary data obtained from respondents through questionnaires distributed to 44 Regional Apparatus Organizations (OPD) in the city of Ambon, with a total of 132 respondents. Data analysis in this study used multiple linear regression analysis and moderated regression analysis using Moderated Regression Analysis (MRA). The results of simple regression analysis show that the clarity of budget targets has a significant effect on the performance accountability of government agencies, while the results of the MRA test show that the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Targets and Performance Accountability of Government Agencies

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Dienasari, Rily Hanundyah, Dedi Budiman Hakim, and Trias Andati. "Firm Value Determinant of Plantation Companies in Indonesia Stock Exchange." International Journal of Research and Review 7, no. 6 (2020): 236–46. https://doi.org/10.5281/zenodo.3952306.

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The purpose of this study is to determine the effect of capital structure, intellectual capital, and internal factor towards firm value which is moderated by profitability. The research sample used 14 companies of agricultural sector plantation subsector listed on Indonesia Stock Exchange (IDX) period 2014 - 2018. The data analysis model were used to test the hypothesis of multiple linear regression models and moderated regression analysis (MRA). The method used in this research is panel data analysis using the E-Views 9.0 analysis tool. The result showed that capital structure and intellectual capital had a significant positive effect on firm value while firm size had a significant negative effect on firm value. In addition, profitability is able to moderate intellectual capital, firm size and growth sales towards firm value.  

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Pratama, Sandyka David Yudha, Najwa Alfatihah, Syevina Audistya, and Tri Neliana. "Liquidity, Leverage, and Company Size on Earnings Quality with Profitability as a Moderating Variable." Journal of Business and Management Review 5, no. 5 (2024): 376–86. http://dx.doi.org/10.47153/jbmr55.9692024.

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Research Aims: The aim of this research is to test and analyze the influence of liquidity, leverage and company size on earnings quality using profitability as a moderating variable. Design/methodology/approach: The population in this study are transportation companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique using purposive sampling technique resulted in 51 company observations. The analysis techniques used are Descriptive Statistical Analysis and Moderated Regression Analysis (MRA) as moderated regression analysis. The data analysis technique uses IBM SPSS Statistics 25 software.). Research Findings: The results of hypothesis testing show that liquidity and leverage have an effect on earnings quality, while company size has no effect on earnings quality. Profitability moderates the influence of leverage and company size on earnings quality, but is unable to moderate the positive influence of liquidity on earnings quality. Theoretical Contribution/Originality: The findings of this study may also have implications for further research and policy-making related to financial disclosure and corporate regulation. Keywords: Liquidity, leverage , company size, profitability, earnings quality

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Risakotta, Kathleen Asyera. "PENGARUH KOMPETENSI DAN PRAKTEK AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI." JURNAL LENTERA AKUNTANSI 7, no. 2 (2022): 144. http://dx.doi.org/10.34127/jrakt.v7i2.741.

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<p align="Justify">This study aimed to examine the effect of competence and accountability practice on fraud prevention in the management of village funds with morality as a moderating variable. This study uses the questionnaire survey. Analysis of data using Moderated Regression Analysis (MRA). The results showed that competence and accountability practices significant effect on fraud prevention in the management of village funds. Individual Morality is able to moderate and competence on fraud prevention in the management of village funds. Individual Morality does not moderate accountability practice on fraud prevention in the management of village funds.</p><p><strong>Key words:</strong> Competence, Accountability Practice, Individual Morality, Fraud Prevention, Moderated Regression Analysis</p>

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Rosopa, Patrick J., Amber N. Schroeder, and Jessica L. Doll. "Detecting Between-Groups Heteroscedasticity in Moderated Multiple Regression With a Continuous Predictor and a Categorical Moderator." SAGE Open 6, no. 1 (2016): 215824401562111. http://dx.doi.org/10.1177/2158244015621115.

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