Table V Sensitivity test Research model...

Table V

Sensitivity test

Research model
${TransPD}_{i, t} = β_{0} + β_{1} {Asset}_{i, t} + β_{2} {AOpinion}_{i, t} + β_{3} {Accrual}_{i, t} + β_{5} {Politics}_{i, t} + e$
	Sign expectation	Koefisien	Signifikansi	VIF
Asset	+	0.090	0.000**	1.332
Opinion	+	0.037	0.041**	1.245
Accrual	+	−0.211	0.866	1.218
Politics env.	+	0.293	0.000**	1.328
Constanta	?	−1.160	0.002
Adjusted R²			0.69
F-test sign (F-statistic)			0.000**
N			34

Research model
${TransPD}_{i, t} = β_{0} + β_{1} {Asset}_{i, t} + β_{2} {AOpinion}_{i, t} + β_{3} {Accrual}_{i, t} + β_{5} {Politics}_{i, t} + e$
	Sign expectation	Koefisien	Signifikansi	VIF
Asset	+	0.090	0.000**	1.332
Opinion	+	0.037	0.041**	1.245
Accrual	+	−0.211	0.866	1.218
Politics env.	+	0.293	0.000**	1.328
Constanta	?	−1.160	0.002
Adjusted R²			0.69
F-test sign (F-statistic)			0.000**
N			34

Notes: **Significant at 5 percent level, Source: data processed, TransPD is measured by terms: the maximum number of scoring results is 16.5. Each region has a minimum value of 0 and a maximum value of 1. Scale for the measurement used the following formula: score of each province’s disclosure/total score (16, 5)

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