a  Highest Group All respondents that have a score as many as the mean score plus
one standard deviation above  M + 1SD. b  Middle Group
All  respondents  who  had  the  mean  score  minus  1  standard deviation  and  mean  score  plus  one  standard  deviation  between
M –1SD to M+1SD.
c  Lowest Group All respondents who had scores lower than the mean score minus 1
standard deviation above M + 1SD Suharsimi, 2006:264
Mean ideal Mi and Standard Deviation ideal SDI is obtained by
the following formula: Mean ideal
= =
= = 30
Standard Deviation ideal =
= =
= 6 Highest Group
=  M + 1SD = 30 + 6
= 36 Middle Group
=  M - 1SD up to M + 1SD = 30 - 6 up to 30 + 6
= 24 up to 36
Lowest Group =   M - 1SD
=  30 - 6 =  24
Based  on  these  empulations,  it  can  be  made  frequency  distribution tendency of moving class implementation as follows:
Table  11.  Tendency  Distribution  on  Moving  Class  Implementation X
1
No Class
Interval Frequency
F Frequency
Category
1 36
11 16.2
High 2
24 – 36
57 83.8
Fair 3
24 Low
Total 68
100 Source: Primary Data Processed
From  the  table  above  can  be  seen  that  in  the  tendency  of  moving class  Implementation  X1  there  are  11  students  16.2  in  the  high
category, 57 students 83.8 in the fair category, and no students 0 in the low category.
The  tendency  of  Moving  Class  Implementation  Variable  presented in Pie Chart as follows:
Figure 3. Pie Chart of Tendency on Moving Class Implementation Variables
b. Variable of Accounting Classrooms Facilities X
2
Instrument of Accounting Classrooms Facilities variables X
2
is used the  questionnaire  consisting  of  15  items  using  a  Likert  scale  questions
consisting of 4 alternative answers, the highest score was 4 and the lowest score  is  1.  The  highest  score  that  can  be  obtained  is  60  4 15  and  the
lowest  score  is  15  1 15.  In  this  study,  the  variable  X
2
obtained  the minimum score of 29.00 and the maximum score was 56.00. The mean at
the  amount  of  39.53,  the  middle  value  median  is  40,  the  value  that  is often appeared mode is 40 and the standard deviation is 5.76.
To  construct  the  frequency  distribution  of  Accounting  Classrooms Facilities Variable, done the following steps:
16.2
83.8
Pie Chart of Tendency on Moving Class Implementation Variables
high fair
low
1  Determine the Number of Class Intervals To determine the number of class  intervals, used  the Sturges Rule
formula that the number of class intervals = 1 + 3.3 log n, where n is the number of research subjects at the amount of 68 respondents.
The number of class intervals = 1 + 3.3 log 68 = 1 + 3.3 1.832508913
= 7.047279412  rounded to 7. 2  Determine the Range
Range  = maximum score – minimum score
= 56 - 29 = 27 3  Determine the length of class interval
Length of class interval = =   = 3.857 rounded to 4.
Frequency  distribution  of  Accounting  Classrooms  Facilities  value can be seen in the following table:
Table  12.  Frequency Distribution  on  Accounting  Classrooms
Facilities No.
Class Interval FrequencyF
F Cumulative
Frequency
1 29
– 32 6
8.82 6
2 33
– 37 20
29.41 26
3 37
– 40 13
19.12 39
4 41
– 44 16
23.53 55
5 45
– 48 9
13.24 64
6 49
– 52 1
1.47 65
7 53
– 56 3
4.41 68
Total 68
100 Source: Primary Data Processed
Based  on  the  table  of  frequency  distribution  of  Accounting Classrooms  Facilities  Variable,  can  be  described  in  a  histogram  as
follows:
Figure  4.  Histogram  of  Frequency  Distribution  on  Accounting Classrooms Facilities
Mean ideal Mi and Standard Deviation ideal SDI is obtained by the following formula:
Mean ideal =
= =
= 37.5 Standard Deviation ideal
= =
= = 7.5
6 20
13 16
9 1
3 5
10 15
20 25
29 – 32 33 – 37 37 – 40 41 – 44 45 – 48  49 – 52 53 – 56
Frequency
Interval
Histogram of Frequency Distribution on Accounting Classrooms Facilities
Highest Group =  M + 1SD
= 37.5 + 7.5 = 45
Middle Group =  M - 1SD up to M + 1SD
= 37.5 – 7.5 up to 37.5 + 7.5
= 30 up to 45 Lowest Group
=   M - 1SD =  37.5
– 7.5 =  30
Based on these empulations, it can be made frequency distribution tendency of Accounting Classrooms Facilities as follows:
Table  13.  Tendency  Distribution  on  Accounting  Classrooms
Facilities X
2
No Class
Interval Frequency
F Frequency
Category
1 45
7 10.29
High 2
30 – 45
60 88.24
Fair 3
30 1
1.47 Low
Jumlah 68
100 Source: Primary Data Processed
From  the  table  above  can  be  seen  that  in  the  tendency  of Accounting Classrooms Facilities X
2
there are 7 students 10.29 in the  high  category,  60  students  88.24  in  the  fair  category,  and  1
students 1.47 in the low category.