Analisis Regresi Moderasi MRA

Summary

In this educational video, the speaker walks viewers through the process of conducting moderation regression analysis using SPSS. The analysis explores the relationship between family ownership, corporate social responsibility (CSR), and profit management in relation to tax aggressiveness. Key steps include preparing data in Excel, applying the regression model in SPSS, and interpreting results, with a focus on significance testing. The speaker offers support for students and researchers, encouraging them to understand the analysis and reach out for guidance. The video aims to simplify complex analysis, making it accessible for all viewers.

Takeaways

• 😀 The video focuses on explaining moderation regression analysis, which examines the interaction between multiple independent variables and their effect on a dependent variable.
• 😀 Family ownership and corporate social responsibility (CSR) are the independent variables, while profit management serves as a moderating variable affecting tax aggressiveness.
• 😀 The data used for analysis is from the Indonesia Stock Exchange, and financial reports are the key data sources for the analysis.
• 😀 The moderation regression analysis is explained as a special case of linear multiple regression that includes interaction terms between variables.
• 😀 SPSS software is used for data analysis in the video, and viewers are guided on how to install and use it for regression analysis.
• 😀 Data preparation in Excel is emphasized, with a clear walkthrough on how to structure the data table for analysis.
• 😀 The process includes transforming variables and performing regression analysis to test the moderation effect of profit management on tax aggressiveness.
• 😀 The results of the regression analysis show that family ownership significantly moderates tax aggressiveness at a 0.05 significance level.
• 😀 The video also demonstrates the importance of replicating previous research, especially in a thesis or academic context, for clearer analysis and discussion.
• 😀 The tutorial highlights the importance of understanding the analysis and the theory behind it rather than just following the steps for technical execution.
• 😀 Viewers are encouraged to contact the instructor for further questions, especially regarding dissertation-level research and academic guidance.

Q & A

What is the focus of the video in terms of data analysis?

The video focuses on teaching how to conduct moderation regression analysis using data, particularly exploring family ownership, corporate social responsibility (CSR), and profit management as moderating variables related to tax aggressiveness.

What is moderation regression analysis and how is it applied in this context?

Moderation regression analysis, also known as interaction testing, is a form of linear multiple regression where the equation contains interaction terms, which test how the effect of an independent variable on the dependent variable is influenced by a third variable (moderator). In this context, profit management is the moderator variable affecting the relationship between family ownership, CSR, and tax aggressiveness.

Why is SPSS mentioned, and how is it used in the video?

SPSS is mentioned as the software tool used to conduct the regression analysis. The video guides viewers through the steps of preparing data in SPSS, entering variables, and running the regression analysis to determine how profit management moderates the relationship between other variables.

What are the key variables discussed in the analysis?

The key variables discussed in the analysis are family ownership (X1), corporate social responsibility (CSR, X2), and profit management (moderator variable), with tax aggressiveness being the dependent variable.

What does the result of the analysis reveal about the relationship between profit management and tax aggressiveness?

The analysis reveals that profit management significantly moderates the relationship between family ownership and tax aggressiveness, as indicated by a p-value of less than 0.05, making it a significant factor in the model.

What is the significance of the p-value in the regression analysis?

In the regression analysis, a p-value below 0.05 indicates statistical significance, meaning that the moderator (profit management) has a meaningful impact on the relationship between family ownership and tax aggressiveness, confirming the hypothesis.

What is the role of family ownership and CSR in the regression model?

Family ownership (X1) and CSR (X2) are independent variables in the regression model. Family ownership is shown to have a relationship with tax aggressiveness, while CSR's role is moderated by profit management in influencing this relationship.

What is the importance of preparing data properly before running the analysis?

Proper data preparation is crucial because it ensures that the analysis is based on accurate and clean data, which is necessary for valid and reliable results. This includes entering the correct variables, formatting data correctly in SPSS, and ensuring that the data corresponds to the theoretical model being tested.

Why is the video encouraging viewers to subscribe and share?

The video encourages viewers to subscribe and share because the content is intended to help students and researchers with their data analysis and research. It aims to provide valuable knowledge and resources for those involved in research projects, especially theses and dissertations.

What additional support is offered to viewers who need help with their research?

The video provides contact information, including WhatsApp and Instagram details, allowing viewers to reach out for further guidance and support with their research or data analysis, especially those preparing for exams or conducting dissertation-level research.