Standard Deviation SD Table of Frequency Distribution

Notes: F : Score of F number for the regression line RK reg : The quadratic mean of the regression line RK res : The quadratic mean of residual line Sutrisno Hadi, 2004: 13 If obtained the F emp score that is smaller than F table at significance level of 5, the correlation between independent variables and dependent variable is linear. Otherwise, if F emp score is greater than F table , the data is non-linear with a significance level of 5.

c. Multicollinearity

According to Gunawan 2005: 36, multicollinearity testing was intended to prove or test the linear relationship between the independent variable with the other independent variables. To determine whether there is multicollinearity or not in the variables, can use the following formula: . Notes: VIF = standard deviation of inflation factor quadratic Tolerance = the magnitude of the error rate that is given statistically Danang, 2007:89 The limit of tolerance 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. tolerance VIF 1

d. Heteroscedasticity

Heteroscedasticity test is intended to determine whether there are variations in the absolute residuals equal or not for all observations. Heteroscedasticity test is done with Park-Test. Heteroscedasticity test using the park method is done by regressing the absolute error value for all independent variables. If there is a significant effect of independent variables on the residual absolute value, so there is the problem of heteroscedasticity in these model. The heteroscedasticity symptoms are indicated by the regression coefficients of each independent variable on the absolute residuals value and its significance. If significant value is more than 0.05 there is no heteroscedasticity symptoms, otherwise if significant value is less than 0.05 there is a symptoms of heteroscedasticity.

3. Hypothesis Testing

a. Simple Regression Analysis This analysis is used to determine the effect of Moving Class Implementation on Students Learning Motivation in Accounting Learning Hypothesis 1, and the Accounting Classrooms Facilities to the Students Learning Motivation in Accounting Learning Hypothesis 2.