moderator variable
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2022 ◽  
Vol 11 (1) ◽  
pp. 1-33
Author(s):  
Alexander Diel ◽  
Sarah Weigelt ◽  
Karl F. Macdorman

The uncanny valley (UV) effect is a negative affective reaction to human-looking artificial entities. It hinders comfortable, trust-based interactions with android robots and virtual characters. Despite extensive research, a consensus has not formed on its theoretical basis or methodologies. We conducted a meta-analysis to assess operationalizations of human likeness (independent variable) and the UV effect (dependent variable). Of 468 studies, 72 met the inclusion criteria. These studies employed 10 different stimulus creation techniques, 39 affect measures, and 14 indirect measures. Based on 247 effect sizes, a three-level meta-analysis model revealed the UV effect had a large effect size, Hedges’ g = 1.01 [0.80, 1.22]. A mixed-effects meta-regression model with creation technique as the moderator variable revealed face distortion produced the largest effect size, g = 1.46 [0.69, 2.24], followed by distinct entities, g = 1.20 [1.02, 1.38], realism render, g = 0.99 [0.62, 1.36], and morphing, g = 0.94 [0.64, 1.24]. Affective indices producing the largest effects were threatening, likable, aesthetics, familiarity , and eeriness , and indirect measures were dislike frequency, categorization reaction time, like frequency, avoidance , and viewing duration . This meta-analysis—the first on the UV effect—provides a methodological foundation and design principles for future research.


Author(s):  
Irma Sari Permata ◽  

This research focuses on the state of a company's valuation, which is always changing. The utilized variables to estimate firm value include free cash flow and interest rates, both of which have a positive relationship with company's value. The second purpose is to investigate the current situation of investment opportunities in industrial companies that are similarly highly volatile. The availability of free cash flow indicates the interest rate has a positive relationship with the investment opportunity set. An explanatory research design is used in this study, which aims to examine the correlation between variables. The manufacturing companies that were listed on the Indonesia Stock Exchange between 2013 and 2018 are the focus of this study. Thus, data were collected from 612 units using a purposive sampling technique. The findings reveal that whereas free cash flow has a strong positive indirect effect on company value via mediating the investment opportunity set, interest rates have a negative and minor indirect effect on firm value via mediating the investment opportunity set.


Author(s):  
Eni Cahyani ◽  
Asri Laksmi Riani

<p><em>This study aims to develop science, especially intellectual models (model of human, structural, relational, and technology), entrepreneurial leadership as a moderator variable based on the competitive advantage of private colleges. The study used a qualitative approach to causal relationships between variables. The questionnaire is designed to evaluate the research model with a sample of the leaders of private colleges in LLDIKTI region II. To assess the reliability and validity of all construct sizes, an analysis of conformity factors is carried out using AMOS 21 application. The results of this study is described about the proposed model fit, intellectual capital and entrepreneurial leadership with positively correlated with competitive advantage and performance. The strongest of influence of the 4 (four) elements discussed, as follows: structure, technology, relational, and human. Intellectual capital is moderated by entrepreneurial leadership variables on competitive advantage and then the private colleges performance has a positive influence. Intellectual capital mediated by competitive advantages on performance indirectly has the same result. Meanwhile, entrepreneurship leadership that moderates the relationship between intellectual capital and competitive advantage is not significant. The model’s recommendations, designed to help the leaders of private colleges make decisions, remind your changing environment and then will affect organizational performance. The limitation of this study is the questionnaire of the number and uneven spread of samples. In the future, it is expected that other researchers can add spiritual capital, which is very fundamental in shaping human behavior. </em></p>


Accounting ◽  
2022 ◽  
Vol 8 (2) ◽  
pp. 227-234 ◽  
Author(s):  
Sautma Ronni Basana ◽  
Zeplin Jiwa Husada Tarigan

The current pandemic era has given uncertainty to the country's economic growth and resulted in many countries experiencing a drastic decline in share prices. This condition impacts investors' perceptions of the funds that have invested in the stock market. This study investigates the effect of essential information and disposition effect on shifting decision investment with the character investor's moderation as the moderator variable. A survey was conducted on 252 investors who have invested in the Indonesian stock exchange. The Data processing used the partial least square (PLS) technique. This study indicates that essential information for investors in the pandemic era can increase the disposition effect in deciding beneficial share ownership. The essential information obtained by investors in the covid era regarding stock market movements and its internal performance in the stock market list can increase investor shifting decisions. The disposition effect can have a significant effect on shifting decision investors. Essential information related to stock price movements and its internal performance affects investors' courage to take risks and provide optimism for shifting decisions. Then the investor type does not affect the disposition effect on shifting decisions. This study contributes to the theory of financial behavior in decision making by considering psychological factors when uncertainty exists in the stock market.


2021 ◽  
Vol 1 (2) ◽  
pp. 85
Author(s):  
Wisnu Haryo Pramudya ◽  
Slamet Herutono ◽  
Rahimah Rahimah

AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh Tax Planning dan Solvabilitas terhadap Nilai Perusahaan dan menguji Ukuran Perusahaan apakah akan memperkuat pengaruh masing-masing variabel. Variabel independen dalam penelitian ini adalah Tax Planning dan Solvabilitas. Kemudian variabel dependennya adalah nilai perusahaan. Penelitian ini juga menggunakan Ukuran Perusahaan sebagai variabel moderasi. Hipotesis yang akan dibuktikan dalam penelitian ini adalah Tax Planning tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh terhadap Nilai Perusahaan, Ukuran Perusahaan tidak mampu memoderasi Tax Planning dengan Nilai Perusahaan, dan terakhir Ukuran Perusahaan mampu memperkuat pengaruh Solvabilitas dengan Nilai Perusahaan. Penelitian ini menggunakan MRA (Moderated Regression Analysis). MRA merupakan suatu bentuk regresi yang pada hakikatnya dirancang untuk mengetahui hubungan antara dua variabel yang dipengaruhi oleh variabel ketiga/moderator, suatu persamaan regresi yang mengandung unsur-unsur atau interaksi perkalian antara dua atau lebih variabel independen. Populasi penelitian ini adalah seluruh perusahaan real estate dan kontraktor yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil dari penelitian ini membuktikan seluruh hipotesis yang dibangun dapat diterima.AbstractThe purpose of this study are examine the effect of Tax Planning and Solvability on Firm Value and to test whether firm size will strengthen the influence of each variable. The independent variables in this study are Tax Planning and Solvability. Then the dependent variable is firm value. This study also using firm size as a moderating variable. The hypothesis that will be proven in this study is Tax Planning has no effect on Firm Value, Solvability has no effect on Firm Value, Firm Size could not moderate Tax Planning with Firm Value, and finally Firm Size could strengthen the effect of Solvability with Firm Value. This study using MRA (Moderated Regression Analysis). MRA is a form of regression which essentially designed to determine the relationship between two variables that influenced by a third/moderator variable, a regression equation consist of elements or multiplication interactions between two or more independent variables. The population of this study are all real estate companies and contractors listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The method of this sampling is purposive sampling. The results of this study prove that all hypotheses are acceptable.


2021 ◽  
pp. 003329412110610
Author(s):  
Beyza Tepe ◽  
Arzu Karakulak

Building on the Relational Motivation Theory, the present research argues that relational motivations (RM) underlie both the regulation and the moral judgment of socially (un)responsive Covid-19 behaviors (e.g., physical distancing) and links these two via moral identity. We hypothesize that different types of socially unresponsive behaviors are judged morally wrong through perceptions of RM violations and that a stronger concern for unity predicts the extent to which individuals self-report to perform socially responsive Covid-19 behaviors. Additionally, the role of moral identity as an individual-level moderator variable linking perceptions about RM violation to the practice of Covid-19 responsible behaviors is explored. The results support the predictions with data collected from participants living in Turkey and the USA. In both cultures, socially unresponsive Covid-19 behaviors of others were judged morally wrong through RMs, plus individuals’ general concern for unity predicted their self-reported socially responsive Covid-19 behaviors. Additionally, for the sample from Turkey, results revealed that the general concern for unity was positively associated with self-reported tendencies to perform Covid-19 socially responsive behaviors only among individuals with a low or moderate moral identity, but not when moral identity was high.


2021 ◽  
Author(s):  
鬼谷 子

In recent years investors tend to divert their investment to emerging economies in the Association of Southeast Asian Nations (ASEAN), especially during the U.S.-China trade war. The present study adopts the Weighted Least Square (WLS) and PROCESS macro tool to examine the effects of foreign ownership and growth opportunity on financial performance of Vietnamese listed firms over the period 2011-2018. Our findings show that foreign ownership plays as moderator variable in the relationship between short-term and long-term performance of firms. Empirical results also reveal that mediating effects of growth opportunity on short-term and long-term performance are different before and after the trade war. These findings have important implications for investors and managers in the ASEAN countries.


Akademika ◽  
2021 ◽  
Vol 10 (02) ◽  
pp. 371-382
Author(s):  
Dailami Firdaus ◽  
Iffah Budiningsih ◽  
Sifah Fauziah

The present study aims to identify the implementation of a peer-tutor method and self-efficacy towards the students’ mathematics learning outcomes. This experimental study involved two classes (each consisting of 35 students) as the research sample, which were extracted by a simple random sampling technique. Moreover, the data were analyzed by descriptive analysis, two-way ANOVA, and Tukey test. The study involved variables as follows: the peer tutor method was the experiment variable, the lecture method was the control variable, and the moderator variable was the self-efficacy indicator that was analyzed using instruments of learning outcomes test and questionnaire. The results reveal that: a) the learning outcomes of experiment class (peer tutor method) is higher than control class (lecture method); b) there is an interaction between the learning method and self-efficacy towards the learning outcomes; c) students with higher self-efficacy have higher learning results when taught by peer-tutor method compared to those who were taught by lecture method; d) for those with lower self-efficacy, both peer-tutor and lecture method generate similar learning results; e) for subjects like mathematics, peer-tutor method is suggested.


Author(s):  
Meliza Zafrizal ◽  
Rubayah Yakob ◽  
Soo Wah Low

High competition in Indonesian banking sectors has resulted in the non-survival of rural banks in Indonesia in the long run. The lack of third-party funding becomes one of the most important factors that cause many rural banks to face liquidity risk. Hence, many rural banks use interbank borrowing fund as an alternative source of funding in order to meet their liquidity requirement. Moreover, this risk also leads to many rural banks in Indonesia having to deal with low efficiency problem. This research examines not only the influence of liquidity risk on efficiency but also the role of interbank borrowing fund as a moderator variable. Random effect regression analysis reveals that liquidity risk has negative influence on efficiency. Furthermore, as moderator variable, interbank borrowing fund is shown to enhance the influence of liquidity risk on efficiency. This research becomes guidance for rural banks in managing their liquidity risk and efficiency. In addition, this research also can provide direction for authority in setting some regulation regarding to rural banks’ activities in interbank market.


Author(s):  
Shanting Zheng ◽  
Tangli Ding ◽  
Hao Chen ◽  
Yunhong Wu ◽  
Wenjing Cai

An expanding “gig” economy has changed the nature of employment; thus, researchers have recently focused on exploring the role of job precariousness in the workplace. However, little research attention has been given to understanding why, how and when job precariousness leads to employees’ negative behavioral outcomes in the service-oriented industry. In the current study, we examined job insecurity as a mediator and employees’ negative affect as a moderator in the relationship between job precariousness and employees’ withdrawal behavior. Using a sample of 472 employees working in Chinese hotels, we found that job precariousness is positively related to employees’ withdrawal behavior by increasing their job insecurity. Moreover, this mediating relationship is conditional on the moderator variable of employees’ negative affect for the path from job insecurity to withdrawal behavior. The importance of these findings for understanding the undesirable behavior outcomes of job precariousness is discussed.


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