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 : firstname.lastname@example.org Regression modelling with mediation variable is used to express the relationship betweenthe dependent variable and independent variable through mediating variable. Mediating variable isa variable that acts as an intermediary for the relationship between the dependent variable andindependent variable. In this study, the regression analysis mediating variable uses the product ofcoefficient. In this study, variable Y shows company’s taxes data, variable X shows revenues dataand variable M shows company’s profits data. From Sobel test result, it shows that company’s profitact as mediating variable that mediate the relationship between the company’s revenues tocompany’s taxes. From parameters test analysis, it shows that company’s revenues has affectingcompany’s taxes with company’s profit act as mediating variable. The last, determination coefficientresult shows regression analysis model with mediating variable is better to use than regressionanalysis model without mediating variable. Kata Kunci : Mediating variable, product of coefficient method, profits, regression analysis, taxes. Download PDF Indonesia Bagikan jurnal ini!