Proceedings of the 2022 2nd International Conference on Management Science and Software Engineering (ICMSSE 2022)

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Multivariate Linear Regression Method Based on STATA Analysis of Influencing Factors of Internal Control Quality

Authors
Jingyu Liu1, *
1Economics and Management School, Beijing Jiaotong University, Jiaotong University East Road, Haidian District, Beijing, China
*Corresponding author. Email: JingyuLiubjtu@163.com
Corresponding Author
Jingyu Liu
Available Online 29 December 2022.
DOI
10.2991/978-94-6463-056-5_49How to use a DOI?
Keywords
Multiple Linear Regression; STATA software; Interpersonal Trust; Internal Control Quality; Decision Power Allocation; Property Rights
Abstract

In order to improve internal control quality of the business, this article explores this problem from culture which includes interpersonal trust. In this paper, the data of interpersonal trust, decision power allocation internal control and company financial performance from 2010 to 2019 are taken as samples, and the multivariate linear regression method is used to establish the model and observe the multivariate linear regression relationship by using STATA software. The results show that the linear model with interpersonal trust as the independent variable, decision power allocation as the moderator variable and internal control quality as the dependent variable has higher prediction accuracy, that is, interpersonal trust is significantly negatively correlated with the quality of internal control and decision power concentration has a negative moderating effect on the relationship between interpersonal trust and internal control quality.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Management Science and Software Engineering (ICMSSE 2022)
Series
Atlantis Highlights in Computer Sciences
Publication Date
29 December 2022
ISBN
10.2991/978-94-6463-056-5_49
ISSN
2589-4900
DOI
10.2991/978-94-6463-056-5_49How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jingyu Liu
PY  - 2022
DA  - 2022/12/29
TI  - Multivariate Linear Regression Method Based on STATA Analysis of Influencing Factors of Internal Control Quality
BT  - Proceedings of the 2022 2nd International Conference on Management Science and Software Engineering (ICMSSE 2022)
PB  - Atlantis Press
SP  - 343
EP  - 348
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-056-5_49
DO  - 10.2991/978-94-6463-056-5_49
ID  - Liu2022
ER  -