62
3. Hypothesis test
a. Simple regression analysis
The analysis technique is to test the influence of the independent variables with the dependent variable, which is to
determine the effect of Locus of Control in Accounting Learning Achievement hypothesis 1, the effect of Student Perceptions of
Teacher Teaching Methods hypothesis 2, and the effect of Parents Concern in Accounting Learning Achievement hypothesis
3. The Steps must be taken in a simple regression analysis as follows:
1. Finding coefficient between XI and Y, X2 and Y, X3 and Y. the formula is :
√ Descriptions:
r
xy
= coefficient correlation between X1, X2 and X3 with Y
x = Locus of ControlStudent Perceptions of Teacher
Teaching Methods Parents Concern y
= Accounting Learning Achievement ∑xy
= Total between X and Y ∑x
2
= Square total of X score ∑y
2
= Square total of Y score Sutrisno Hadi, 2004: 4
63 The correlation of direction will be positive if the result of
calculation of correlation is at least the plus +. If the minus sign is -, it will be toward a negative correlation Suharsimi,
2010: 213 2. Finding a determination coefficient
The coefficient of determination is the level of the effect of independent variables X1, X2 and X3 on the dependent
variable Y. The formula used as follows: r
2
= r
2
Description: r
2
= determination coefficient r
= correlation coefficient The effects of independent variables X1, X2 and X3 are
on the dependent variable Y by the square of the correlation coefficient. Furthermore, the coefficient of determination
multiplied by 100 to determine the level of the effect of independent variables on the dependent variable in terms of
percentage Darwyan Shah, et al., 2009: 94. 3. Examine coefficient correlation with t test
T test used to examine significant between variable. The formula used as follows:
√ √
Descriptions: t
= t count r
= correlation coefficient n = total of respondents
r
2
= square of correlation coefficient
64 Sugiyono, 2012: 230
The conclusion is to compare t
value
with t
table
. If t
count
greater than or equal to the level t
table
significant 5 then these variables
significantly affect
the dependent
variable. Conversely, if t
value
smaller than t
table
the effect of the variable is not significant.
4. Make a simply linear regresi line Formula : Y = aX + K
Descriptions : Y = Accounting Learning Achievement
a = Coefficient number
X = Locus of ControlStudent Perception of Teacher Teaching Methods Parents Concern
K = Constant number Sutrisno Hadi, 2004: 1
b. Multiple Regression Analysis
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