PEMODELAN REGRESI VARIABEL MEDIASI DENGAN METODE PRODUCT OF COEFFICIENT

Dwi Noviyanti 1 , Desi Yuniarti 2, Fidia Deny Tisna Amijaya2

Laboratorium Ekonomi dan Bisnis, Program Studi Statistika FMIPA, Universitas Mulawarman
Email : desy_yunt@yahoo.com

Regression modelling with mediation variable is used to express the relationship between
the dependent variable and independent variable through mediating variable. Mediating variable is
a variable that acts as an intermediary for the relationship between the dependent variable and
independent variable. In this study, the regression analysis mediating variable uses the product of
coefficient. In this study, variable Y shows company’s taxes data, variable X shows revenues data
and variable M shows company’s profits data. From Sobel test result, it shows that company’s profit
act as mediating variable that mediate the relationship between the company’s revenues to
company’s taxes. From parameters test analysis, it shows that company’s revenues has affecting
company’s taxes with company’s profit act as mediating variable. The last, determination coefficient
result shows regression analysis model with mediating variable is better to use than regression
analysis model without mediating variable.

Kata Kunci : Mediating variable, product of coefficient method, profits, regression analysis, taxes.

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