Table 6 Moderating regression analysis...

Table 6

Moderating regression analysis

Dependent variable: DLLP
Method: Least squares (NLS and ARMA)
Sample: 1 226
Included observations: 226

Variable	Pred. Sign	Coefficient	Std. Error	t-statistic	Prob	Remarks
C		−0.0976	0.0160	−6.1162	0.0000
EBTP	+	1.2399	0.2200	5.6357	0.0000	Accepted
LDR	−	−0.0540	0.0208	−2.5972	0.0100	Accepted
BOPO	+	0.1113	0.0145	7.6942	0.0000	Accepted
CG*EBTP	−	−0.4226	0.3730	−1.1330	0.2585	Rejected
CG*LDR	+	0.0799	0.0329	2.4238	0.0162	Accepted
CG*BOPO	−	−0.0618	0.0264	−2.3437	0.0200	Accepted
CAR	+	0.0152	0.0094	1.6140	0.1080
NIM	+	0.0003	0.0090	0.0352	0.9720
SIZE	+	0.0004	0.0005	0.8186	0.4139
R-squared		0.7606	Mean dependent var			0.0011
Adjusted R-squared		0.7506	S.D. dependent var			0.0160
SE of regression		0.0080	Akaike info criterion			−6.7729
Sum squared residual		0.0139	Schwarz criterion			−6.6216
Log likelihood		775.3391	Hannan–Quinn criteria			−6.7118
F-statistic		76.2377	Durbin–Watson stat			1.3661
Prob(F-statistic)		0.0000

Variable	Pred. Sign	Coefficient	Std. Error	t-statistic	Prob	Remarks
C		−0.0976	0.0160	−6.1162	0.0000
EBTP	+	1.2399	0.2200	5.6357	0.0000	Accepted
LDR	−	−0.0540	0.0208	−2.5972	0.0100	Accepted
BOPO	+	0.1113	0.0145	7.6942	0.0000	Accepted
CG*EBTP	−	−0.4226	0.3730	−1.1330	0.2585	Rejected
CG*LDR	+	0.0799	0.0329	2.4238	0.0162	Accepted
CG*BOPO	−	−0.0618	0.0264	−2.3437	0.0200	Accepted
CAR	+	0.0152	0.0094	1.6140	0.1080
NIM	+	0.0003	0.0090	0.0352	0.9720
SIZE	+	0.0004	0.0005	0.8186	0.4139
R-squared		0.7606	Mean dependent var			0.0011
Adjusted R-squared		0.7506	S.D. dependent var			0.0160
SE of regression		0.0080	Akaike info criterion			−6.7729
Sum squared residual		0.0139	Schwarz criterion			−6.6216
Log likelihood		775.3391	Hannan–Quinn criteria			−6.7118
F-statistic		76.2377	Durbin–Watson stat			1.3661
Prob(F-statistic)		0.0000

Note(s): *Significant p-value < 0.05; EBTP: Pre-managed earnings; LDR: Liquidity; BOPO: Efficiency; CG: Governance Mechanisms; CAR: Capital Adequacy Ratio; NIM: Net Interest Margin; SIZE: Bank Size; prediction signs have a correlation with DLLP, if it is concluded in earnings quality has the opposite interpretation

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