Table III Regression results Research... | Emerald Publishing

Table III

Regression results

Research model
${TransPD}_{i, t} = β_{0} + β_{1} {Asset}_{i, t} + β_{2} {AOpinion}_{i, t} + β_{3} {Accrual}_{i, t} + β_{5} {Politics}_{i, t} + e$
	Ekspektasi Tanda	Koefisien	Signifikansi	VIF
Asset	+	0.034	0.802	1.332
Opinion	+	0.616	0.038**	1.245
Accrual	+	−0.245	0.476	1.218
Politics env.	+	0.602	0.046**	1.328
Constanta	?	1.496	0.470
Adjusted R²			0.246
F-test sign (F-statistic)			0.017**
N			34

Research model
${TransPD}_{i, t} = β_{0} + β_{1} {Asset}_{i, t} + β_{2} {AOpinion}_{i, t} + β_{3} {Accrual}_{i, t} + β_{5} {Politics}_{i, t} + e$
	Ekspektasi Tanda	Koefisien	Signifikansi	VIF
Asset	+	0.034	0.802	1.332
Opinion	+	0.616	0.038**	1.245
Accrual	+	−0.245	0.476	1.218
Politics env.	+	0.602	0.046**	1.328
Constanta	?	1.496	0.470
Adjusted R²			0.246
F-test sign (F-statistic)			0.017**
N			34

Note: **Significant at 5 percent level

Source: Data processed