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.