• Title/Summary/Keyword: Moderation effect

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Corporate Governance and Value Relevance in Indonesia Manufacturing Companies

  • MURDAYANTI, Yunika;ULUPUI, I Gusti Ketut Agung;PAHALA, Indra;INDRIANI, Susi;SUHERMAN, S.
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.335-346
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    • 2020
  • This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

Analyzing the Influential Relationship between PMO and Project Performance in Construction Industry: Focusing on Moderation Effect of PM Leadership (건설산업에서 프로젝트관리오피스(PMO)와 프로젝트성과의 영향관계 분석: PM리더십 조절효과 중심으로)

  • Lee, Heonchang;Park, Sohyun;Kim, Seung-Chul
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.44 no.3
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    • pp.133-145
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    • 2021
  • Recently, the importance of project management has increased due to the scale and complexity of the construction projects. Therefore, this study conducted a survey on construction companies and related public institutions to verify the relationship between the role of the Project Management Office(PMO) and PM leadership for project performance. Based on this, the effect of the PMO role on the project performance was identified and the moderating effect of PM leadership was analyzed. As a result, first, the role of the PMO was found to have an influential on the project performance. Second, the PM leadership was verified to has a moderating effect in the relationship between the PMO role and the project performance. The purpose of this study is to analyze the influential of the role of PMO on project performance in the construction industry to suggest the necessity of PMO in the construction industry and the need to adopt PMO in large-scale construction projects and analyze the moderating effect of PM leadership on project performance.

A systematic review and meta-analysis of flipped learning among university students in Korea: Self-directed learning, learning motivation, efficacy, and learning achievement (국내 대학생에게 적용한 플립러닝의 체계적 고찰 및 메타분석 - 자기주도학습, 학습동기, 효능감, 학업성취도를 중심으로 -)

  • Kim, Shin Hyang;Lim, Jong Mi
    • The Journal of Korean Academic Society of Nursing Education
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    • v.27 no.1
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    • pp.5-15
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    • 2021
  • Purpose: This study aimed to provide a systematic review and meta-analysis of research on flipped learning effects applied to university students. Methods: The random effect model was applied to 21 papers to calculate the effect size. To verify the moderation effect, a meta regression analysis and meta ANOVA were performed. Publication bias was verified through a funnel plot, and then an Egger's regression test was conducted. Results: The overall average effect size was .69 (95% CI: .51-.87), showing a median effect size, which was statistically significant. The outcome variables were in the order of learning motivation (Hedges' g=.83), self-directed learning (Hedges' g=.78), learning achievement (Hedges' g=.66), and efficacy (Hedges' g=.50), which were statistically significant. Conclusion: Flipped learning was found to be statistically significant in improving self-directed learning, learning motivation, efficacy, and learning achievement amng university students. It is suggestd that this method be actively applied in university education.

A Study on the Continuance Intention of Size Recommendation Services -Focusing on the Application of Expectation-Confirmation Model and the Moderating Effect of Familiarity- (사이즈 추천 서비스의 지속사용의도에 관한 연구 -기대일치모형의 적용과 친숙성의 조절효과를 중심으로-)

  • Sangwoo Seo
    • Journal of the Korean Society of Clothing and Textiles
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    • v.48 no.2
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    • pp.350-366
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    • 2024
  • This study aimed to clarify the continuance intention of users of size recommendation services. The expectation-confirmation model framed the analysis of the 180 data points collected. The analysis determined the mediating effects of perceived usefulness and satisfaction on the relationship between expectation-confirmation and continuance intention. The moderated mediation effect of familiarity was also analyzed, and a path analysis was conducted using PROCESS macro. Results showed that expectation-confirmation had a significant effect on perceived usefulness, satisfaction, and continuance intention. Findings indicated that perceived usefulness affected satisfaction and continuance intention and confirmed that satisfaction affected continuance intention. In the relationship between expectation-confirmation and continuance intention, mediation analysis verified the mediation and double mediation of perceived usefulness and satisfaction. In the group with an above-average familiarity value, moderation analysis confirmed a moderating effect between perceived usefulness and satisfaction. Above-average familiarity values also confirmed that the moderating effect on continuance intention was significant.

Leadership and Job Satisfaction, Turnover Intend of Chinese Enterprises: Evidence form Globalization (중국기업의 리더십이 조직만족도, 이직의도에 미치는 영향: 글로벌화를 중심으로)

  • Byun, Sun-Young;Kim, Jin-Wook
    • Management & Information Systems Review
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    • v.37 no.1
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    • pp.55-74
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    • 2018
  • China joined the WTO in 2001, and the Chinese market are growing at a rapid pace in the M&A Market. This Research is an Empirical analysis of China's leadership that subdivides leadership style and is an study on the effects of globalization on leadership and job satisfaction in the globalization as moderation variable. The significance of this study is to Refer to the direction of Chinese investments. This paper places emphasis on the change in Chinese organizational culture as a result of globalization and explores the influence of leadership on job satisfaction and turnover intention by using data from MBA students data of Wuhan City, 178 observations. And all of the data were analyzed using both the multiple regression analysis and the moderated regression analysis as well. Results of the empirical test are suggested as follow. First, transactional, transformational and servant leadership have a positive influence on job satisfaction. But it can't find the significant relationship between leadership and turnover intention. Second, there has a significant result that globalization on leadership is partially via the influence of job satisfaction. The result of the moderated regression analysis through the globalization as moderation variable is that globalization strengthens a positive influence on between transformational, emotional leadership and job satisfaction. On the other hand, In the case of this hypothesis that globalization will have mediating effect in the pathway between leadership and turnover intention, I expect that globalization strengthens a negative influence on turnover intention as dependent variable. But The result of the moderated regression analysis through the globalization as moderation variable is that globalization strengthens a positive influence on transactional, transformational, emotional and servant leadership.

Analysis of Public System's Quality and User Behavior Using PLS-MGA Methodology : An Institutional Perspective (PLS-MGA 방법론을 활용한 제도론적 관점에서의 공공제도 품질과 사용자 행태의 분석)

  • Lee, Jae Yul;Hwang, Seung-June
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.40 no.2
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    • pp.78-91
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    • 2017
  • In this study, we conducted a comparative study on user's perception and behavior on public system service (PSS) using institutionalism theory and MGA (multi-group analysis) methodology. In particular, this study focuses on how institutional isomorphism is applied to public system services and how MGA can be implemented correctly in a variance based SEM (structural equation model) such as PLS (partial least square). A data set of 496 effective responses was collected from pubic system users and an empirical research was conducted using three segmented models categorized by public proximity theory (public firms = 113, government contractors = 210, private contractors = 173). For rigorous group comparisons, each model was estimated by the same indicators and approaches. PLS-SEM was used in testing research hypotheses, followed by parametric and non-parametric PLS-MGA procedures in testing categorical moderation effects. This study applied novel procedures for testing composite measurement invariance prior to multi-group comparisons. The following main results and implications are drawn : 1) Partial measurement invariance was established. Multi-group analysis can be done by decomposed models although data can not be pooled for one integrated model. 2) Multi-group analysis using various approaches showed that proximity to public sphere moderated some hypothesized paths from quality dimensions to user satisfaction, which means that categorical moderating effects were partially supported. 3) Careful attention should be given to the selection of statistical test methods and the interpretation of the results of multi-group analysis, taking into account the different outcomes of the PLS-MGA test methods and the low statistical power of the moderating effect. It is necessary to use various methods such as comparing the difference in the path coefficient significance and the significance of the path coefficient difference between the groups. 4) Substantial differences in the perceptions and behaviors of PSS users existed according to proximity to public sphere, including the significance of path coefficients, mediation and categorical moderation effects. 5) The paper also provides detailed analysis and implication from a new institutional perspective. This study using a novel and appropriate methodology for performing group comparisons would be useful for researchers interested in comparative studies employing institutionalism theory and PLS-SEM multi-group analysis technique.

The Moderating Effects of Band Circuit Training for the Mortality Improvement of Elderly Women (노인여성의 사망률 개선을 위한 밴드 서킷 트레이닝의 중재 효과)

  • Lee, Hyang-Beum
    • Journal of Korea Entertainment Industry Association
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    • v.13 no.6
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    • pp.165-173
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    • 2019
  • This study aims to examine the moderating effects of band circuit training for the mortality improvement of elderly women to provide an effective exercise moderating program for the enhanced quality of life of the elderly. To achieve the purpose of this study, the moderating effects of 8 weeks of band circuit training in the Senior Fitness Tests (SFT) and Sitting Rising Tests (SRT) of elderly women ages 65 and older in Y city were examined and the following results were gained. The functional fitness of elderly women according to the moderating effects of band circuit training (sitting down in a chair and standing up, lifting 2 kg dumbbells, walking in place for 2 minutes, sitting in a chair and bending forward, hand holding behind one's back, walking back and forth for 2.44 m) and the Sitting Rising Test (SRT) displayed statistically significant interaction effects among measurement times and groups and positive improvements were shown in the test group after band circuit training moderation. These research results show that band circuit training moderation has a positive effect on functional fitness and SRT, which are associated with the mortality rate of the elderly, and thus it can be applied as an effective exercise moderation program for the improvement of quality of life through the mortality improvement of the elderly.

The Moderating Effects of School Violence Victimization Experiences in the Relationships between Airmen's Rejection Sensitivity, Depression, and Anxiety (공군장병의 거부민감성과 우울 및 불안의 관계에서 학교폭력 피해 경험의 조절효과)

  • Park, Won-Ju
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.4
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    • pp.353-361
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    • 2018
  • This study aimed to examine the effects of rejection sensitivity on depression and anxiety, and the moderating effects of school violence victimization experiences on the relationships between rejection sensitivity and both anxiety and depression. Based on the results, we suggested a method of screening soldiers at high risk of depression and anxiety and interventions for their psychological adaptation. The data about anxiety, depression, rejection sensitivity, and school violence victimization experiences was collected from 126 airmen in S city, South Korea. To test the moderation effects, multiple regression analyses were conducted in which the rejection sensitivity, anxiety, school violence victimization experiences and their interaction terms were hierarchically entered. The moderation of school violence victimization experiences was found in the relationship between rejection sensitivity and school violence victimization experiences. The specific interaction patterns in each of these significant interaction effects were examined. Finally, the importance of school violence victimization experiences as a high-risk factor in army life and the clinical implication of these findings were discussed.

The Impact of Poverty on Self-Rated Health in Philippines: A Mediated Moderation Model of Health Behaviors and Family and Friend Support (필리핀 지역주민의 빈곤이 주관적 건강상태에 미치는 영향: 건강행태와 가족 및 친구 지지의 매개된 조절효과 분석)

  • Kim, Jae Woo;Kim, Dohyeong;Nam, Eun Woo
    • Health Policy and Management
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    • v.26 no.1
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    • pp.24-29
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    • 2016
  • Background: Socio-economical status, represented by poverty, is a potent factor in predicting health status, because preventable illness and death occurs due to poverty and socio-economical situation. This study aims to provide information towards on the correlation between poverty and self-rated health in consideration of elements of health behaviors and family and friend support in Philippines. Methods: Data was collected on 15th to 28th of February 2011 by using structured questionnaire through interview method. Study area is Antipolo and Tondo in Manila, Philippines. Sample size was 1,100 but only 658 cases was analyzed due to incomplete questionnaire. Results: Results show that the poverty has direct negative influence on self-rated health, while the presence of family and friend support decreased negative influence. And through the analysis of mediated moderation model, similarly poverty has also indirect negative effect on self-rated health by health behaviors and family and friend support. Especially, regular exercise was found to be a major variable that mediates poverty and self-rated health. Conclusion: In conclusion, to improve the self-rated health state of respondents need to provide emotional support especially from family and friends. Also regular exercise should be encouraged by raising health awareness through continuous health education and promotion for the residents in order to develop health behaviors.

A study on the Relationship among Depression, Walking and Quality of Life for the Elderly -Focusing on the Moderation Effects of Walking- (노인의 우울, 걷기, 삶의 질의 관계에 대한 연구 -걷기의 조절효과 중심으로-)

  • Song, Hee-Seung
    • Journal of Digital Convergence
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    • v.14 no.8
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    • pp.515-525
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    • 2016
  • This study examined how walking moderates the influence of depression on quality of life in elderly. Data of the study were analysed using the sixth Korean National Health and Nutrition Examination Survey (KNHANES V-2, 2014). The subjects were elderly aged 65 years or more and the number of the sample was 1,263. Using hierarchial regression analysis, walking as a moderator of the depression and quality of life relationship was examined. Quality of life for elderly showed significant differences according to sex(t=8.26, p<.001), age(t=5.19, p<.001), number of chronic disease(F=37.88, p<.001), depression(t=9.62, p<.001) and walking per week (t=47.36, p<.001). Walking moderated the relationship between depression and quality of life in elderly. Based on these findings, the enhancement of walking in depressed elderly is recommended to promote the quality of life.