ROBUST METHOD: AN APPLICATION TO DETERMINANTS OF RESEARCH AND DEVELOPMENT EXPENDITURES TESTING MODEL
Suwardjono Suwardjono(1*)
(1) Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Penelitian-penelitian akuntansi yang menggunakan pengujian statistis parametrik biasanya berasumsi bahwa populasi berdistribusi normal. Hasil pengujian parametrik yang didasarkan pada normalitas data mulai banyak dipertanyakan validitasnya karena kenyataan bahwa data bisnis dan akuntansi pada umumnya tidak memenuhi asumsi kenormalan. Yang menjadi pertanyaan adalah apakah mean dan variansi sampel masih tetap andal dijadikan estimator parameter populasi normal sementara pendekatan nonparametrik tidak memungkinkan untuk mengestimasi parameter.
Makalah ini mengevaluasi kemampuan metoda tegar sebagai alternatif alat statistis yang menuntut kenormalan data. Evaluasi dilakukan dalam rangka pengujian empiris faktor-faktor yang menentukan tingkat pengeluaran untuk riset dan pengembangan.
Hasil empiris menunjukkan bahwa metoda tegar menghasilkan estimator parameter yang lebih konsisten dengan teori dan sekaligus mengatasi kelemahan yang ditimbulkan oleh model parametrik. Makalah ini merupakan seri makalah metoda statistis dari makalah sebelumnya (Suwardjono, 2001).
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