Improving Accounting Students' Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports

Authors

  • Nicholas Renaldo Institut Bisnis dan Teknologi Pelita Indonesia
  • Suhardjo Institut Bisnis dan Teknologi Pelita Indonesia
  • Andi Institut Bisnis dan Teknologi Pelita Indonesia
  • Tandy Sevendy Institut Bisnis dan Teknologi Pelita Indonesia
  • Intan Purnama Sekolah Tinggi Ilmu Ekonomi Indonesia

Keywords:

Accounting, Statistical, 2-Way ANOVA, Coffee, Exports

Abstract

The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.

References

Arendacká, B. (2012). A note on fiducial generalized pivots for σA2 in one-way heteroscedastic ANOVA with random effects. Statistics: A Journal of Theoritical and Applied Statistics, 46(4), 489–504. https://doi.org/10.1080/02331888.2010.540669

Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.

College, O. (2013). Introductory Statistics. OpenStax College.

Firmansyah, A., Suyono, Renaldo, N., Sevendy, T., & Stevany. (2022). Analisis Pengaruh Nilai Kurs Rupiah, Harga Emas Dunia, Harga Minyak Dunia, Current Ratio (CR), Return On Assets (ROA) dan Debt to Equity Ratio (DER) Terhadap Return Saham Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. Procuratio: Jurnal Ilmiah Manajemen, 10(4), 400–413. http://ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/index

Howell, D. C. (2014). Fundamental Statistics for the Behavioral Sciences (Eighth). Wadsworth Cengage Learning.

Kokoska, S. (2015). Introductory Statistics A Problem-Solving Approach (Second). W. H. Freeman and Company.

LaMotte, L. R. (2017). Proportional subclass numbers in two-factor ANOVA. Statistics, 1–11. https://doi.org/10.1080/02331888.2017.1319834

Lind, D. A., Marchal, W. G., & Wathen, S. A. (2018). Statistical Techniques in Business & Economics. In Economics (Seventeenth). McGraw-Hill Education.

Mathew, T., Nahtman, T., Rosen, D. von, & Sinha, B. K. (2010). Non-negative estimation of variance components in heteroscedastic one-way random-effects ANOVA models. Statistics, 44(6), 557–569. https://doi.org/10.1080/02331880903237106

Nyoto, Renaldo, N., & Effendi, I. (2023). SWOT Analysis of Economic Impact Development of Potential Kuantan Singingi Pacu Jalur Tourism Development. The Seybold Report, 18(02), 1342–1349. https://doi.org/10.17605/OSF.IO/T58CF

Rao, C. S., Sirisha, G. N. V. G., Raju, K. B., & Raju, N. V. G. (2022). Method for identification of 10 SSR markers from monkey genomes and its statistical inference with One & Two-way ANOVA. MethodsX, 9(101833), 1–14. https://doi.org/10.1016/j.mex.2022.101833

Renaldo, N., Jollyta, D., Suhardjo, Fransisca, L., & Rosyadi, M. (2022). Pengaruh Fungsi Sistem Intelijen Bisnis terhadap Manfaat Sistem Pendukung Keputusan dan Organisasi. Jurnal Informatika Kaputama, 6(3), 61–78.

Renaldo, N., Sudarno, Hutahuruk, M. B., Suhardjo, Suyono, Putri, I. Y., & Andi. (2022). Forensic Accounting: The Use of Benford’S Law To Evaluate Indications of Fraud (CONTABILIDADE FORENSE: O USO DA LEI DE BENFORD PARA AVALIAR INDICAÇÕES DE FRAUDE). Revista Eletrônica Do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos (REDECA), 9(e57343), 1–15. https://doi.org/10.23925/2446-9513.2022v9id57343

Renaldo, N., Sudarno, Suhardjo, Putri, I. Y., Suyono, Andi, & Hutahuruk, M. B. (2021). Fraud Detection at Rural Credit Banks in Riau Province until the 2019 Financial Report. International Journal of Advanced Multidisciplinary Research and Studies, 1(3), 51–57.

Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). Accounting Information Systems Increase MSMEs Performance. Journal of Applied Business and Technology, 2(3), 261–270. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74

Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084

Sudarno, Renaldo, N., Hutahuruk, M. B., Suhardjo, Suyono, Putri, I. Y., & Andi. (2022). Development of Green Trident Measurements to Improve Environmental Performance: Literature Study. International Journal of Advanced Multidisciplinary Research and Studies, 2(1), 53–57.

Suhardjo, Renaldo, N., Andi, Sudarno, Hutahuruk, M. B., Suharti, & Veronica, K. (2022). Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable. The Accounting Journal of BINANIAGA, 07(01), 89–102. https://doi.org/10.33062/ajb.v7i1.495

Suhardjo, Renaldo, N., Suyono, Nyoto, & Ngatikoh, S. (2022). Determination of Profitability and Firm Value of the Food and Beverage Industry Sub Sector (Case study on the Food and Beverage Sub-sector Consumer Goods Industry on the IDX 2016-2020). Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 7(1), 105–115.

Suyono, Renaldo, N., Andi, Hocky, A., Suhardjo, Purnama, I., & Suharti. (2022). Training on the use of statistical software to improve teacher class action research performance at the Kerinci Citra Kasih Foundation. International Journal of Advanced Multidisciplinary Research and Studies, 2(4), 575–578.

Suyono, Renaldo, N., Suhardjo, Sevendy, T., & Hia, E. R. (2022). Analisis Pengaruh DER dan CR terhadap ROA dan Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019. Bilancia: Jurnal Ilmiah Akuntansi, 6(2), 170–179. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index

Wang, M., & Sun, X. (2013). Bayes factor consistency for unbalanced ANOVA models. Statistics: A Journal of Theoritical and Applied Statistics, 47(5), 1104–1115. https://doi.org/10.1080/02331888.2012.694445

Zhang, G., Christensen, R., & Pesko, J. (2021). Parametric boostrap and objective Bayesian testing for heteroscedastic one-way ANOVA. Statistics and Probability Letters, 174(109095), 1–7. https://doi.org/10.1016/j.spl.2021.109095

Zhang, J. T. (2012). An approximate degrees of freedom test for heteroscedastic two-way ANOVA. Journal of Statistical Planning and Inference, 142, 336–346. https://doi.org/10.1016/j.jspi.2011.07.023

Downloads

Published

2023-04-30

How to Cite

Renaldo, N., Suhardjo, Andi, Sevendy, T., & Purnama, I. (2023). Improving Accounting Students’ Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports. Reflection: Education and Pedagogical Insights, 1(1), 13–19. Retrieved from https://firstcierapublisher.com/index.php/reflection/article/view/4

Issue

Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights

Section

Articles

License

Copyright (c) 2023 Reflection: Education and Pedagogical Insights

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)