Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia

Authors

  • Suhardjo Suhardjo Institut Bisnis dan Teknologi Pelita Indonesia
  • Nicholas Renaldo Institut Bisnis dan Teknologi Pelita Indonesia
  • Tandy Sevendy Institut Bisnis dan Teknologi Pelita Indonesia
  • Fransisca Hanita Rusgowanto Universitas Bina Nusantara
  • I Gusti Ayu Asri Pramesti Universitas Mahasaraswati Denpasar

Keywords:

Chi-Square, 2-Way ANOVA, Natural Gas, Sales, Customer Type

Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.

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.

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

Junaedi, A. T., Renaldo, N., Sudarno, Hutahuruk, M. B., Panjaitan, H. P., Suharti, Mujiono, Suhardjo, Andi, Suyono, & Fransisca, L. (2023). Paradigma Akuntansi Baru (N. Renaldo, A. T. Junaedi, Sudarno, Mujiono, M. B. Hutahuruk, Suyono, & T. Sevendy (eds.)). PT. Literasi Nusantara Abadi Grup.

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 (Seventeent). 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

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., Andi, Nur, N. M., Junaedi, A. T., & Panjaitan, H. P. (2021). Determinants of Firm Value for Wholesale Sub-sector Companies in 2016-2019 with Behavioral Accounting Approach. Journal of Applied Business and Technology, 2(1), 1–12. https://doi.org/https://doi.org/10.35145/jabt.v2i1.55

Renaldo, N., & Augustine, Y. (2022). The Effect of Green Supply Chain Management, Green Intellectual Capital, and Green Information System on Environmental Performance and Financial Performance. Archives of Business Research, 10(10), 53–77. https://doi.org/10.14738/abr.1010.13254

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., & Murwaningsari, E. (2023). Does Gender Diversity Moderate the Determinant of Future Firm Value? Review of Economics and Finance, 21, 680–689. https://doi.org/https://doi.org/10.55365/1923.x2023.21.72

Renaldo, N., Suhardjo, Putri, I. Y., Sevendy, T., & Juventia, J. (2021). Penilaian Harga Saham Berbasis Web pada Perusahaan Sektor Aneka Industri Tahun 2020. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 6(1), 91–102. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/1309/711

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). Determinasi Profitability dan Firm Value Sub Sektor Industri Makanan dan Minuman (Studi kasus pada industri barang konsumsi subsektor makanan dan minuman di BEI 2016-2020). Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 7(1), 105–115.

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

Wu, J. S., & Deng, W. S. (2012). Averaged shifted chi-square test. Journal of Nonparametric Statistics, 24(1), 39–57. https://doi.org/10.1080/10485252.2011.608849

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

Suhardjo, S., Renaldo, N., Sevendy, T., Rusgowanto, F. H., & Pramesti, I. G. A. A. (2023). Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia. Reflection: Education and Pedagogical Insights, 1(1), 34–39. Retrieved from https://firstcierapublisher.com/index.php/reflection/article/view/7

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)