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Normality Prerequisites Test Analysis

3. Multicollinearity

Multicollinearity was intended to test the linear relationship between the independent variable with the other independent variables. Based on the analysis of the data obtained the following results: Table 18. The Result of Multicollinearity Test No Variable Tolerance VIF Conclusion 1 Moving Class Implementation 0.853 1.173 There is no multico- llinearity 2 Accounting Classrooms Facilities 0.853 1.173 Source : Primary Data Processed Tolerance limit score is 0.1 and the VIF limit is 10. It shows that if the tolerance score is below 0.1 or VIF is above 10, there is a multicollinearity disruption. The VIF score of Moving Class Implementation and Accounting Classrooms Facilities is 1.173, so it can be concluded that there is no multicollinearity.

4. Heteroscedasticity

Heteroscedasticity is intended to determine whether there are variations in the residual absolute, equal or not for all observations. Heteroscedasticity testing is done with Park Test. Based on the analysis of the data obtained the following results: Table 19. The Result of Heteroscedasticity Test No Variable Sig. Conclusion 1 Moving Class Implementation 0.082 There is no heteroscedasticity 2 Accounting Classrooms Facilities 0.770 Source : Primary Data Processed The significances of Moving Class Implementation variables is 0.082 and significances of Accounting Classrooms Facilities variable is 0.770. F emp were found to be 1.645 with 0.201 significances, each variable has significances more than 0.05, it can be concluded that there is no heteroscedasticity.

C. Hypothesis Testing

The analysis technique used to test the first and second hypothesis in this study is an analysis one predictors, while the third hypothesis is by two predictor multiple regression analysis. Both of these analysis techniques using SPSS Statistics 17.0 for windows. The results of these two analyzes were elaborate the influence of each independent variable, such as Moving Class Implementation X 1 and the Accounting Classrooms Facilities X 2 on Students’ Learning Motivation in Accounting Learning Y that is presented in the following table:

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