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Journal articles on the topic 'Moderation influence'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Amin, Abdul, Hafid Hudin, Lukmanul Hakim, Moch Riza Fahmi, Didi Darmadi, and Sumin Sumin. "The Role of Religious Moderation in Strengthening the Link Between Local Wisdom and Sustainable Development Goals." Abrahamic Religions: Jurnal Studi Agama-Agama 5, no. 1 (2025): 37. https://doi.org/10.22373/arj.v5i1.28978.

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This study aims to explore the role of religious moderation as a moderator in the relationship between local wisdom and the achievement of Sustainable Development Goals (SDGs) in Indonesia. Local wisdom is a foundation of values that support social harmony, environmental sustainability, and economic sustainability, but its implementation often faces challenges in plural societies. Religious moderation, which emphasises tolerance, balance and the rejection of extremism, is considered a solution to maintaining social stability and enhancing the connectivity of local values with sustainable devel

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Vianney, Usengumuremyi Jean Marie, Mike Iravo, and Gregory Namusonge. "MODERATING INFLUENCE OF LEGAL FRAMEWORK ON BOARD LEADERSHIP PRACTICES AND CORPORATE GOVERNANCE PERFORMANCE IN PUBLIC INSTITUTIONS IN RWANDA." American Journal of Leadership and Governance 5, no. 1 (2020): 1–9. http://dx.doi.org/10.47672/ajlg.479.

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Purpose: The purpose of the study was to test the moderating influence of Legal Framework on board leadership practices and corporate governance performance in public institutions in Rwanda.Methodology: The study adopted a descriptive and explorative design. The target population for the study was 214 managers from 10 public institutions in Rwanda. Stratified random sampling technique was used to get a sample of 195 respondents who were selected from the top management and middle managers staff. Data collected was analyzed through SPSS version 21.Findings: The R2 for Board composition practice

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Abid, Djazuli, Utami Dinarossi, and Candera Mister. "The Role of Macroeconomic Factors as Moderating the Global Sharia Stock Index to the Indonesian Sharia Stock Index." Account and Financial Management Journal 06, no. 07 (2021): 2372–78. https://doi.org/10.47191/afmj/v6i7.01.

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Abstract This study examined  the influence  of the global sharia stock index on the Indonesian sharia stock index considering macroeconomic factors and their moderating role. The Global sharia Stock Index in this study used  the Dow Jones sharia Market Index and the FTSE Global sharia Index Series. The role of moderation is proxied by inflation rate and exchange rate. The research data analysis method used multiple regression analysis and interaction test or moderating regression analysis. The results of the study showed  that there was  an influence of the Global Sha

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Nurhamida and Yohny anwar. "The Effect of Competence, Discipline, and Work Motivation on Job Satisfaction and Affective Commitment of School Administration Staff (TAS) at SMA Se Sunggal District, Deli Serdang Regency." International Journal of Society and Law 2, no. 2 (2024): 654–66. http://dx.doi.org/10.61306/ijsl.v2i2.175.

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The research aims to analyze the effects of: (1) competence on job satisfaction; (2) discipline towards job satisfaction; (3) work motivation on job satisfaction; (4) competence towards affective commitment; (5) discipline towards affective commitment; (6) work motivation towards affective commitment; (7) job satisfaction with affective commitment; (8) job satisfaction in moderating competence towards affective commitment; (9) job satisfaction in moderating discipline towards affective commitment; and (10) job satisfaction in moderating work motivation towards affective commitment to School Ad

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Mualim, Mualim. "The The Moderating Role of Religious Moderation in Shaping Tolerance Attitudes among Generation Z in the Digital Religious Landscape." Khazanah Theologia 6, no. 2 (2024): 71–84. https://doi.org/10.15575/kt.v6i2.45238.

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Purpose: This study aims to examine the influence of religious moderation attitudes on religious tolerance attitudes among Generation Z in Kuningan Regency, particularly in the context of exposure to religious issues circulating on social media. The primary focus is to understand how the value of moderation can moderate the impact of digital religious issues—such as radicalism, moderate clerics, and foreign cultural influences—on the formation of tolerant attitudes, considering that Generation Z is the dominant age group in Indonesia’s population and highly active in the digital sphere. Method

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Ozanne, Marie, Aparajita Bhandari, Natalya N. Bazarova, and Dominic DiFranzo. "Shall AI moderators be made visible? Perception of accountability and trust in moderation systems on social media platforms." Big Data & Society 9, no. 2 (2022): 205395172211156. http://dx.doi.org/10.1177/20539517221115666.

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This study examines how visibility of a content moderator and ambiguity of moderated content influence perception of the moderation system in a social media environment. In the course of a two-day pre-registered experiment conducted in a realistic social media simulation, participants encountered moderated comments that were either unequivocally harsh or ambiguously worded, and the source of moderation was either unidentified, or attributed to other users or an automated system (AI). The results show that when comments were moderated by an AI versus other users, users perceived less accountabi

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Dunggio, Maryam, Chusnah Chusnah, Ahmad Sukatmajaya, and Aufia Maulidiya. "PERAN KOMPENSASI SEBAGAI VARIABEL MODERASI PADA PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN." Kinerja 5, no. 01 (2022): 96–110. http://dx.doi.org/10.34005/kinerja.v5i01.2353.

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This study aims to analyze the effect of work discipline and compensation on employee performance. In addition, this study aims to test the moderation effect of compensation variables in strengthening the influence of work discipline on employee performance. The study was conducted using a sample of 67 employees of the production department at PT. SS Danisa Nusantara. The data analysis method in this study used the SEM-PLS model. The results of the study proved that work discipline has a positive and significant effect on employee performance. Compensation has no significant effect on employee

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Dunggio, Maryam, Chusnah Chusnah, Ahmad Sukatmajaya, and Aufia Maulidiya. "PERAN KOMPENSASI SEBAGAI VARIABEL MODERASI PADA PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN." Kinerja 5, no. 02 (2022): 96–110. https://doi.org/10.34005/kinerja.v5i02.2353.

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This study aims to analyze the effect of work discipline and compensation on employee performance. In addition, this study aims to test the moderation effect of compensation variables in strengthening the influence of work discipline on employee performance. The study was conducted using a sample of 67 employees of the production department at PT. SS Danisa Nusantara. The data analysis method in this study used the SEM-PLS model. The results of the study proved that work discipline has a positive and significant effect on employee performance. Compensation has no significant effect on employee

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Cahya, Septyan Budy. "PENGARUH DISIPLIN DAN PARTISIPASI SISWA TERHADAP PRESTASI BELAJAR MELAKSANAKAN KOMUNIKASI BISNIS SISWA SMK DI KECAMATAN DAWARBLANDONG DENGAN PERCAYA DIRI SEBAGAI VARIABEL MODERASI." JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN 3, no. 1 (2017): 48. http://dx.doi.org/10.26740/jepk.v3n1.p48-60.

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This study aimed to analyze the influence of the discipline of learning and participation on student achievement with confidence as moderation. The population is class X in academic year 2013-2014 with a total of 117 students. 88 students Samples were taken by using simple random sampling technique. Research using method of explanation by quantitative approach that consists of learning the discipline, participation, confidence, and learning achievement. The results showed the discipline of learning and participation has a positive influence and significant on student achievement both partially

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Subianto, Dwi, and Kustiadi Basuki. "Pengaruh Influencer dan Inovasi Produk Terhadap Keputusan Pembelian Kahf dengan E-Commerce sebagai Moderating." Ekonomis: Journal of Economics and Business 8, no. 1 (2024): 826. http://dx.doi.org/10.33087/ekonomis.v8i1.1322.

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This study aims to determine the effect of influencers and product innovation on Kahf buying decisions with e-commerce as moderating. Data analysis used the SmartPLS version 4.0 tool with a sample size of 154 respondents. The population in this study are consumers in North Jakarta with purposive sampling. The results in this study are that influencers and innovations have a significant and positive influence on purchasing decisions. E-commerce as moderation strengthens the relationship between influencers and purchasing decisions. E-commerce as a moderator weakens the relationship between prod

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Butt, Muhammad Ahmed, Paul Katuse, and Juliana Namada. "Government’s role as moderator in relationship of porter’s diamond factor conditions and firm’s performance." International Journal of Research in Business and Social Science (2147- 4478) 8, no. 6 (2019): 40–48. http://dx.doi.org/10.20525/ijrbs.v8i6.510.

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The study's purpose was to investigate through empirical research the moderating role of government in the relationship of porter diamond factor conditions attribute and firm’s performance in the automotive industry of Pakistan. The research methodology used positivism philosophy, a pilot study carried out to determine the reliability and validity of the instrument. The descriptive and inferential statistics constituted an integral part of statistical analysis. 194 samples selected through random sampling, a self-administered questionnaire was served to them, 166 responses received and studied

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Nova, T. Khairul, Muhammad Adam, and Hamdi Harmen. "The Effect of Organizational Culture and Leadership Style on Employee Performance of Telkom Aceh Region: Generation Z as Moderator." International Journal of Scientific and Management Research 05, no. 08 (2022): 58–66. http://dx.doi.org/10.37502/ijsmr.2022.5805.

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This study intends to examine the effect of organizational culture and leadership style on employee performance with Generation Z as moderator. The population was all permanent and contract employees of PT. Telekomunikasi Indonesia Aceh Region (Telkom Aceh Region) totaling 1,130 people. Sampling used a simple random sampling technique using the Slovin formula so that a total sample of 295 employees was obtained. Data were collected using a questionnaire and analyzed using the Structural Equation Modeling (SEM) method. The measurement scale used was the Likert Summated Ratings Scale. The result

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Badewin, Amri Amir, Sri Rahayu, and Rike Setiawati. "The Influence of Intellectual Intelligence, Eional Intelligence and Role Stress on Auditors' Performance Using Spiritual Intelligence and Religiousity as A Moderation of Research in The Riau Province Indonesia Inspectorate." Indonesian Journal of Economic & Management Sciences 1, no. 6 (2023): 747–68. http://dx.doi.org/10.55927/ijems.v1i6.7189.

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The research aims to develop a conceptual model of local government auditor performance with intellectual, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the Riau Province inspectorate). Sample of 123 Inspectorate auditor respondents in Riau Province, Indonesia. SEMwarpPLS software. The results of research on intellectual intelligence, emotional intelligence and role pressure have a positive effect on auditor performance. Meanwhile, the spiritual intelligence moderating variable cannot strengthen intellec

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Eny Maryanti. "Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Journal of Accounting Science 4, no. 2 (2020): 86–98. http://dx.doi.org/10.21070/jas.v4i2.1099.

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This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is S

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Liu, Tiezhong, Huyuan Zhang, and Hubo Zhang. "The Influence of Social Capital on Protective Action Perceptions Towards Hazardous Chemicals." International Journal of Environmental Research and Public Health 17, no. 4 (2020): 1453. http://dx.doi.org/10.3390/ijerph17041453.

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The stigmatized character of hazardous chemicals has caused individuals in hazards to take excessive protective actions. Here, social capital is introduced to discuss its influence on the protective action decision model (PADM), considering this variable has a relatively high individual trust level in regards to information on hazardous chemicals. A model was constructed by taking protective action perceptions as the dependent variable, social capital as the independent variable, the pre-decision process as the mediating variable, and socioeconomic status as the moderating variables. Data were

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Pasaribu, Cory, Sirojuzilam Sirojuzilam, and Muhammad Syafii. "Analisis Faktor-Faktor yang Mempengaruhi Deindustrialisasi di Indonesia." Ekonomis: Journal of Economics and Business 8, no. 2 (2024): 1712. http://dx.doi.org/10.33087/ekonomis.v8i2.1573.

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This research aims to analyze the effect of decreasing the proportion of GRDP in the industrial/manufacturing sector which is influenced by PMDN, PMA, income per capita and analyzing the moderation of the number of working people on the influence of PMDN on the decline in the proportion of GRDP in the industrial/manufacturing sector, analyzing the moderation of the number of working people on the influence of PMA on the decline in the proportion of GRDP in the industrial/manufacturing sector, analyzing the moderation in the number of working people on the influence of per capita income on the

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Nurmadi, Ruswan, and Liza Novietta. "The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable." Accounting and Business Journal 4, no. 1 (2022): 62. http://dx.doi.org/10.54248/abj.v4i1.4061.

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The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can

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Jeung, Chang-Wook, and Hea Jun Yoon. "When leadership elicits voice: Evidence for a mediated moderation model." Journal of Management & Organization 24, no. 1 (2017): 40–61. http://dx.doi.org/10.1017/jmo.2017.42.

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AbstractThe aim of this study is to examine the influence of humble and empowering leader behaviors on the prosocial voice of subordinates. We also investigate subordinate power distance orientation as a possible moderator of this relationship and subordinate psychological empowerment as the underlying mechanism behind this moderated effect. Findings from 306 employees of a Korean business conglomerate indicated that humble and empowering leadership were positively related to the prosocial voice of subordinates, and the moderation effects of subordinates’ power distance orientation between the

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Sri Yulianingsih, Mohammad Hidayatul Holili, and Pindo Asti. "Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi." GEMILANG: Jurnal Manajemen dan Akuntansi 3, no. 2 (2023): 270–86. http://dx.doi.org/10.56910/gemilang.v3i2.1377.

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Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as M

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Putri, Dessi Antika. "PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI." Jurnal Magister Akuntansi Trisakti 7, no. 1 (2020): 85. http://dx.doi.org/10.25105/jmat.v7i1.6492.

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<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negati

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Silaban, Amon, Robin Robin, Bambang Satriawan, et al. "THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN." International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) 1, no. 12 (2022): 787–96. http://dx.doi.org/10.54443/ijset.v1i12.84.

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This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire whi

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S, Sathyanarayana, and Mohanasundaram T. "Moderation Analysis in Business Research: Concepts, Methodologies, Applications and Emerging Trends." Asian Journal of Economics, Business and Accounting 25, no. 3 (2025): 357–78. https://doi.org/10.9734/ajeba/2025/v25i31716.

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Moderation analysis is an essential statistical technique employed to examine the effect of the strength or direction of the relationship between two variables by a third variable, which is referred to as a moderator. This essay seeks to provide an all-encompassing model of moderation by explaining the definition, outlining different methodologies, and illustrating the practicability in various fields, such as human resource management (HRM), marketing, psychology, finance, and organizational behaviour (OB). In HRM, moderation analysis is used to determine how variables like perceived organiza

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Ai’ni Rahma Dewi, Siska, and Imang Dapit Pamungkas. "Peran Green Banking sebagai pemoderasi pada Determinan Kinerja Keuangan Bank Umum Syariah Periode 2018-2022." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 6 (2024): 3717–33. http://dx.doi.org/10.47467/alkharaj.v6i6.1175.

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This research examines and analyses the influence of solvency, profitability, and Murabaha financing on financial performance with green banking as moderation. Financial performance is measured using a combined SCnP model. The data is from a purposive sampling of all BUS registered in OJK during 2018-2022. Data were analyzed using SEM PLS via Warp PLS v 7.0. The research output shows that all of the independent variables, only solvency, have positively influenced financial performance. The moderating variable green banking can strengthen the influence of solvency and Murabaha financing on fina

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Bryan, Bryan, and Eddy Haryadi. "ANALISIS PENGARUH VARIABEL MODERASI SWITCHING COSTS TERHADAP HUBUNGAN SERVICE PERFORMANCE DAN CUSTOMER LOYALTY MEMBER CELEBRITY FITNESS JAKARTA." Jurnal Manajemen 15, no. 1 (2018): 52–71. http://dx.doi.org/10.25170/jm.v15i1.98.

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The purpose of this research to determine the effect of moderating variables on the relationship between Switching Costs, Service Performance and Customer Loyalty among Celebrity Fitness members. This research was carried out in a service company Celebrity Fitness. The respondents were limited to the members of Celebrity Fitness in Jakarta. Data obtained by distributing questionnaires to the sample. The method used in sampling is simple random sampling by means of draws. The sample are 165 active members of Celebrity Fitness. The results showed that there is significant influence of the modera

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Sudewaji, Bianca Alia, and Yudiana Ratnasari. "Personality Trait and Cyber Affair in Young Adults’Romantic Relationship: Relationship Satisfaction as Moderator." GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling 13, no. 1 (2023): 201. http://dx.doi.org/10.24127/gdn.v13i1.6802.

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Cyber affair is an affair in the form of emotional or sexual, carried out through virtual contacts. The cyber affair has various factors, including personality traits and relationship satisfaction.This study aims to determine the role of relationship satisfaction as a moderator of the relationship between personality traits and cyber affair in young adult dating individuals. There are three measurements used in this study, Social Media Infidelity-Related Behavior, IPIP-BFM-25 dimensions of extraversion, agreeableness, conscientiousness, and Relationship Assessment Scale. The sampling technique

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Flores, Renee Rose B., John Carlo B. De Leon, Gabriel R. De Guzman, Anthony Vance B. Culaton, and Joe-el S. Marcelo. "Financial Literacy and Retirement Planning Intention in the Philippines." Cognizance Journal of Multidisciplinary Studies 5, no. 4 (2025): 1–10. https://doi.org/10.47760/cognizance.2025.v05i04.001.

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Retirement planning is vital for individuals to achieve financial freedom. There is a dearth of studies exploring the retirement intention of Filipinos hence, this study was conducted. This paper analyses the influence of financial literacy on the retirement intention of 297 working professionals and the moderating effect of their income level, employment status, age, and sex on the relationship between these two. Linear regression was utilized to analyse the influence of financial literacy on retirement planning, and Hayes’s PROCESS Macro was used for moderation analysis. Findings show that f

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Kasmawati, Kasmawati, Budiyanto Budiyanto, and Agustedi Agustedi. "The Dividend Policy Moderates the Influence of Liquidity, Solvability, Profitability, and Sales Growth on the Company's Value." Journal of World Science 2, no. 10 (2023): 1529–41. http://dx.doi.org/10.58344/jws.v2i10.428.

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This research aims to determine and analyze dividend policy moderating the influence of Liquidity, solvability, profitability, and sales growth on company value. The method used in this research is the research approach used, namely positivist (quantitative). The population in this research is all food and beverage subsector companies in 2019 - 2021, totaling 71 companies listed on the Indonesia Stock Exchange. Based on the research results, it can be concluded that Liquidity significantly affects company value, confirming the acceptance of the research hypothesis regarding the influence of Li

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Firera, Firera, Mochammad Al Musadieq, Solimun Solimun, and Benny Hutahayan. "Building Economic Sustainability of the Energy Sector: How Purchasing Performance and Material Inventory Performance Influence Sustainable Economic Levels Moderated by Fiscal Term." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 20 (April 15, 2024): 95–107. http://dx.doi.org/10.37394/232015.2024.20.11.

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This research investigates the relationship between purchasing performance and material inventory performance with the fiscal term as a moderating variable on sustainable economic levels in Indonesia's upstream oil and gas industry. Data were collected over five years (2017-2021) from 26 Production Sharing Contract Contractors (PSCC) in Indonesia during the preliminary Plan of Development (POD) phase. This research uses Structural Equation Modeling (SEM). The results showed that purchasing performance significantly affects sustainable economic levels, and material inventory performance has no

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de Oliveira Paula, Fábio, and Jorge Ferreira da Silva. "Combining Knowledge to Improve Product and Process Innovation and Performance of SMES in Developing Economies." International Journal of Innovation and Technology Management 17, no. 02 (2020): 2050013. http://dx.doi.org/10.1142/s0219877020500133.

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The aim of this study was to investigate how combining internal and external knowledge sources (KS) may influence product and process innovation of small and medium enterprises (SMEs) from developing economies in order to improve their financial performances (FPs). Previous research mostly supported that internal KS influence innovation directly as well as indirectly, moderating the relationship between external KS and innovation performance (IP), with this moderation being more prominent in the case of high-technology firms. These studies also supported that innovation influences FP more stro

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Ghadirian, Hajar, Keyvan Salehi, and Ahamd Fauzi Mohd Ayub. "Assessing the Effectiveness of Role Assignment on Improving Students' Asynchronous Online Discussion Participation." International Journal of Distance Education Technologies 17, no. 1 (2019): 31–51. http://dx.doi.org/10.4018/ijdet.2019010103.

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Taking into account prior research suggesting a lack of student participation in online discussions, this study examines the influence of peer moderator (PM) role assignment on students' participation and that of their peers' participation in online discussions. Eighty-four participants operated in a moderator role, reciprocally. Moreover, the study examines the differences in the level of e-moderation supports enacted by PMs of high-and low-density online discussions. Online participation was assessed using log files of seven-week discussions and social network analysis techniques. Quantitati

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Shi, Bing, Dan Zhang, Hongling Xie, and Yinghui Zhou. "Antecedents of Chinese adolescents’ purchase intention for local brands: the moderating influence of materialistic values." Journal of Consumer Marketing 33, no. 4 (2016): 292–301. http://dx.doi.org/10.1108/jcm-07-2014-1045.

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Purpose This study aims to examine factors affecting Chinese adolescents’ purchase intention for local brands; this study focuses on the effects of perceived social status value and materialistic values. Design/methodology/approach A theoretical model relating perceived social status value of brands to purchase intention, including materialistic values as a moderator, was developed and tested, using a sample of 587 Chinese adolescent respondents. Another experimental study examined the variability of the moderation of materialistic values across different levels of peer pressure in a product u

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Pardede, J. Ferdinand H., and Ronny Andesto. "The Role of Company Age in Moderating the Effect of Political Connections, Audit Committees and Institutional Ownership on the Quality of Financial Reports." Saudi Journal of Business and Management Studies 9, no. 09 (2024): 204–17. http://dx.doi.org/10.36348/sjbms.2024.v09i09.003.

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This study aims to determine the effect of Political Connections, Audit Committees and Institutional Ownership on the Quality of Financial Reports with Company Age as a moderating variable. Research is an exploratory study conducted to find out and explain more deeply and holistically the characteristics of the variables studied in a situation. The sample used in this study was the LQ45 companies listed on the Indonesia Stock Exchange for the period 2020-2022, while the technical data analysis used in this study was Panel Data Regression and Moderated Regression Analysis. The results of the st

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Sihombing, Tanggor, and Siti Nurimah. "PENGARUH KINERJA KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN DENGAN VARIABEL UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." Jurakunman (Jurnal Akuntansi dan Manajemen) 18, no. 1 (2025): 23. https://doi.org/10.48042/jurakunman.v18i1.361.

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This study examines the effect of liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies in the consumer goods sector in Indonesia, with company size as a moderating variable. The research was conducted on companies listed on the Indonesia Stock Exchange during the period 2021-2023. Using secondary data from financial statements and independent audits, logistic regression analysis and moderation tests were applied to understand the relationship between variables. The results showed that liquidity tends to receive a higher going concern audit opinion, w

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Sevendy, Tandy, Suhardjo Suhardjo, Nicholas Renaldo, Adrian Remy, and Kaspar Meyer. "Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance." Interconnection: An Economic Perspective Horizon 1, no. 3 (2023): 163–70. https://doi.org/10.61230/interconnection.v1i3.53.

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This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. Howe

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Semprebon, Elder, Hugo Dias Amaro, and Ilse Maria Beuren. "A influência da procrastinação no desempenho acadêmico e o papel moderador do senso de poder pessoal." education policy analysis archives 25 (March 6, 2017): 20. http://dx.doi.org/10.14507/epaa.25.2545.

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This study aims to verify the procrastination influence on undergraduate students’ academic performance, regarding the sense of power as a moderator variable. A descriptive research was carried out from a survey sample of 469 students registered in Accounting Sciences, Economic Sciences, Administration, Marketing and Tourism courses, enrolled in a private undergraduate institution. The data collected was analyzed through descriptive statistics, multivariate tests and structural equations modeling. Results indicated that procrastination exerts a negative and significant influence on students’ a

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Mangoting, Yenni, Chaterine Aprilia Pangestu, Febby Melliani Tjan, and Jennifer Grace Evangelina. "TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH." Jurnal ASET (Akuntansi Riset) 13, no. 2 (2021): 331–47. http://dx.doi.org/10.17509/jaset.v13i2.38880.

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This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively

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Kumala, Masria, Adi Santoso, and Wahna Widhianingrum. "Online Review And Social Influence: Key Factors In Increasing Impulsive Buying And Self Control As Moderation." Jurnal Manajerial 11, no. 01 (2024): 153. http://dx.doi.org/10.30587/jurnalmanajerial.v11i01.6998.

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Background – Lack of self-control that exists in consumers in making a purchase decision so that impulsive buying often occur which are influenced by external factors. Aim – The purpose of this study is to prove the relationship between online review variables and social influence on impulsive buying and how the role of self-control as a moderation variable on the influence of online reviews and social influence on impulsive buying of Shopee consumers. Design/ methodology/ approach – This research is a quantitative research with a data collection method using a questionnaire distributed via go

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Fakhroni, Zaki, and Retno Tri Utami. "The Influence of Socialization on Usefulness: Antecedent and Moderation Effect." International Journal of Social Science And Human Research 05, no. 11 (2022): 4867–76. http://dx.doi.org/10.47191/ijsshr/v5-i11-08.

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A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) in

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Azahra, Andhita Saharani, Rina Mudjiyanti, Ani Kusbandiyah, and Tiara Pandansari. "The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable." Innovation Business Management and Accounting Journal 3, no. 4 (2024): 552–62. https://doi.org/10.56070/ibmaj.2024.059.

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This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size

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Zwageri, Achmad. "PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI." Jurnal Akademi Akuntansi 3, no. 2 (2020): 133–52. http://dx.doi.org/10.22219/jaa.v3i2.11987.

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The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings mana

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Tambun, Sihar, and Ayu Pratiwi. "Sistem Informasi Akuntansi dan Internal Control terhadap Efektivitas Kinerja Karyawan Dimoderasi oleh Penerapan Software Akuntansi." AFRE (Accounting and Financial Review) 5, no. 2 (2022): 117–23. http://dx.doi.org/10.26905/afr.v5i2.7873.

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The purpose of this study was to examine the accounting information system, internal control and accounting software on the effectiveness of employee performance. and to examine the effect of moderating accounting information systems and internal control on the effectiveness of employee performance. The research method used is quantitative with the collection technique using a questionnaire. The number of samples used is 299 respondents. The sample was tested for validity and reliability testing. From the results of hypothesis testing, it proves that there is an influence of the accounting inf

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Farida, Ajeng, and Putri Fariska. "Determination of Audit Opinion Going Concern Moderating Role by Shares Return." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 7, no. 2 (2023): 8–16. https://doi.org/10.30741/assets.v7i2.1022.

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Study This aims to know the influencing factors _ going concern audit opinion with the moderating variable stock returns that are influenced by the independent variable consisting of price book value (PBV), debt equity ratio (DER), and earnings per share (EPS). Sample study as many as 14 companies of agriculture listed on the ASEAN Stock Exchange during the period 2019-2021 with method taking sample use of purposive sampling. Data analysis using multiple linear regression and hypotheses tested by T-test with level significance 0.05. From the results analysis regression obtained, by simultaneou

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Setiabudhi. "EFEK KEPUASAN KERJA TERHADAP EMPLOYEE ENGAGEMENT DENGAN PSYCHOLOGICAL OWNERSHIP SEBAGAI MODERATOR." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 3, no. 2 (2016): 181–94. http://dx.doi.org/10.30640/ekonomika45.v3i2.39.

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The purpose of the study is to investigate the influence of job satisfaction toward employee engagement through psychological ownership as the moderator. Research design used is a cross sectional study of 163 employees. Data is analyzed by multiple linear regression analysis. Result shows job satisfaction is able to influence employee engagement significantly through psychological ownership as the mediator. The p=0,000 with significance level 0,05. The sig F change shows 0,006, which is<0,05, therefore mederation effect is significant. Moderation effect also has a better influence than the

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Deny K. Moelyadi, Ika B. Suryaningsih, Kristian S. W. Nugraha,. "Travel Choice Component: Is The Price Important For Open Trip Tourists?" Jurnal Manajemen 24, no. 2 (2020): 266. http://dx.doi.org/10.24912/jm.v24i2.647.

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This study aims to prove the role of price moderation in the travel choice component, namely the relationship of destination, accommodation, travel companions, and duration of open trip travel choice. The sample used was 120 tourists who travelled using an open trip package. The analysis in this study is a structural equation model (SEM-PLS) with a moderating effect using the SMARTPLS 03 software. The results showed that the destination, travel companion, and duration variables significantly influence travel tour choices. The accommodation has a negative coefficient but does not have a signifi

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Wijaya, Andreratno. "The Effect of Talent Management and Job Satisfaction on Performance Improvement with Moderation of Duty Placement of Customs Employees." Riwayat: Educational Journal of History and Humanities 8, no. 1 (2025): 201–14. https://doi.org/10.24815/jr.v8i1.43485.

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This study examines the influence of talent management and job satisfaction on employee performance at the Directorate General of Customs and Excise, with job placement as a moderation variable. Data was collected from 150 employees through an online questionnaire distributed via Google Form. The data were analyzed using moderation regression to evaluate the role of job placement in moderating the relationship between talent management, job satisfaction, and employee performance. These findings reveal that job placement significantly strengthens the effects of talent management and job satisfa

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Renee, Rose B. Flores, Carlo B. De Leon John, R. De Guzman Gabriel, Vance B. Culaton Anthony, and S. Marcelo Joe-el. "Financial Literacy and Retirement Planning Intention in the Philippines." Cognizance Journal of Multidisciplinary Studies (CJMS) 5, no. 4 (2025): 1–10. https://doi.org/10.47760/cognizance.2025.v05i04.001.

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Retirement planning is vital for individuals to achieve financial freedom. There is a dearth of studies exploring the retirement intention of Filipinos hence, this study was conducted. This paper analyses the influence of financial literacy on the retirement intention of 297 working professionals and the moderating effect of their income level, employment status, age, and sex on the relationship between these two. Linear regression was utilized to analyse the influence of financial literacy on retirement planning, and Hayes’s PROCESS Macro was used for moderation analysis. Findings show

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Hidayat, Soleh. "THE ROLE OF THE PERSONALITY OF CUSTOMERS AND REPUTATION THE COMPANY AS THE RESTORATION OF SERVICES ON THE MODEL OF MODERATION VARIABLE: IN THE AUTOMOTIVE INDUSTRY IN INDONESIA." Business and Entrepreneurial Review 14, no. 1 (2016): 77. http://dx.doi.org/10.25105/ber.v14i1.74.

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This study examined the effect of prior customer experiences on the perceived justice in service recovery through the moderation role of customer personality. In addition, this research examines<br />perceived justice to satisfaction with service recovery with the moderation role of corporate reputation, as well as satisfaction with service recovery influence the future behavior intention<br />in form of repurchase intention and positive campaign in the form of free advertising by word of mouth. Respondents in this study are the customers of 4 (four) sole distributor agents (ATPM)

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Sari, Sasa Marita, Arie Setyo Dwi Purnomo, and Prasetyo Nugroho. "THE INFLUENCE OF FINANCIAL LITERACY AND THE USE OF SOCIAL COMMERCE ON THE FINANCIAL PERFORMANCE OF MSMEs IN MADURA." Jurnal Manajemen Sains dan Organisasi 5, no. 3 (2024): 207–19. https://doi.org/10.52300/jmso.v5i3.17204.

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Objective – The objective of this study is to examine how financial literacy and of social commerce usage affect the financial performance of MSMEs in Madura, concentrating on the function of cashless payment as a moderating factor in the relationship.Design/Methodology/Approach – The collected data for this study through quantitative methods such as interviews and questionnaires from the MSME population in Pamekasan Regency, utilizing the purposive sampling method for sample determination. A structural equation based on partial least squares (PLS) was used to analyze the data model through Sm

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Rayes, Heakal Gibran, Abdul Azis Bagis, and Lalu Suparman. "Effect of Work-Family Conflict on Career Development in Fear of Success Situation (Study on BKKBN Representative Female Employees of West Nusa Tenggara Province in Mataram City)." International Journal of Multicultural and Multireligious Understanding 8, no. 4 (2021): 302. http://dx.doi.org/10.18415/ijmmu.v8i4.2441.

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This study tested the influence of Work-Family Conflict on Career Development of female employees at BKKBN Representative of West Nusa Tenggara Province in Mataram City. Specifically, the purpose of this study was to find out the significance of the influence of Work Interference with Family (WIF) and Family Interference with Work (FIW) on Career Development, as well as to know the moderation role of fear of success variables of female employees in BKKBN Representative of West Nusa Tenggara Province in Mataram City. The population of this study was all female employees who served in the BKKBN

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Rahmawati, Ulva Amalia, and Ananda Setiawan. "THE ROLE OF CASH HOLDING, CORPORATE SOCIAL RESPONSIBILITY AND OPERATING CAPACITY ON FINANCIAL DISTRESS WITH CASH FLOW AS A MODERATING VARIABLE." Jurnal Akuntansi dan Keuangan 30, no. 1 (2025): 84–96. https://doi.org/10.23960/jak.v30i1.3673.

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The purpose of this study is to determine and analyze the influence of cash holding, corporate social responsibility and operating capacity on financial distress with cash flow as a moderating variable. The subject of this study is manufacturing companies listed in the Indonesian Sharia stock index for the period 2020 to 2023. The data collection method uses a purposive sampling technique, so that a sample of 35 companies was obtained with a total of 140 studies. This study uses secondary data with a quantitative approach and the data is analyzed by Moderated Regression Analysis (MRA) with the

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