(HIMA PDIA NEWS) Wednesday, June 18, 2025 – The Accounting Science Doctoral Student Association Universitas Airlangga (HIMA PDIA UNAIR) successfully held an R-Studio Workshop entitled “Quantitative Research with the Hayes Regression Mediation Model (Model 4)” . This hybrid activity was held on Wednesday, June 18, 2025, from 08.30 to 12.00 WIB, at the Mindrowo Hall, FEB UNAIR, and was also attended online via Zoom Meetings.

This workshop presented Dr. Mahsina, SE., M.Si, a lecturer at Bhayangkara University Surabaya and an alumnus of the Doctoral Program in Accounting, FEB UNAIR, as the main speaker. In the presentation session, Dr. Mahsina explained in depth the Hayes approach in regression-based mediation analysis, specifically the use of PROCESS Macro in R-Studio software for Model 4 (simple mediation). The Hayes approach, developed from the work of Andrew F. Hayes (2022), has become a modern method that is very relevant in quantitative research. Dr. Mahsina highlighted the advantages of this method compared to the classic Baron & Kenny (1986) approach, especially in terms of accuracy, flexibility, and minimal assumptions of normality thanks to the bootstrapping used. "The Hayes method allows researchers to examine complex relationships between variables in a more efficient way, because it does not require the assumption of residual normality, uses bootstrapping for confidence interval estimation, and is more flexible in detecting indirect effects," said Dr. Mahsina in her presentation.

This activity also served as a practical learning tool for the participants, as they discussed directly the syntax of using Model 4 in R-Studio and evaluated model fit through the R² value. This activity is part of the commitment of the Student Association of Accounting Doctoral Program UNAIR to support quality research aligned with the principles of the Sustainable Development Goals (SDGs) , particularly in improving the quality of education and developing the research capacity of Indonesian academics.