F1204

Research Methodology in
Accounting
Week 8
Quantitative Data Analysis
QUANTITATIVE DATA ANALYSIS
 Getting the Data Ready for
Analysis

• Data coding: assigning a number to the participants’

responses so they can be entered into a database.

• Data Entry: after responses have been coded, they can be

entered into a database. Raw data can be entered through
any software program (e.g., SPSS)

Slide 14-3
 Editing Data

• An example of an illogical response is an outlier

response. An outlier is an observation that is
substantially different from the other observations.

• Inconsistent responses are responses that are not in

harmony with other information.

• Illegal codes are values that are not specified in the

coding instructions.

Slide 14-4
 Transforming Data

Slide 14-5
Getting a Feel for the
Data
 Frequencies

Slide 14-7
Descriptive Statistics: Central
Tendencies and Dispersions

Slide 14-8
 Reliability Analysis

Slide 14-9
 References
• Research Methods For Business, Uma Sekaran & Roger
Bougie: 7th Edition, John Wiley & Sons, 2016
• Metode Penelitian dan Statistik, Amos Neolaka, PT Remaja
Rosdakarya, 2016
HYPOTHESIS TESTING
 Type I Errors, Type II Errors and
Statistical Power

• Type I error (): the probability of rejecting the null

hypothesis when it is actually true.

• Type II error (): the probability of failing to reject the null

hypothesis given that the alternative hypothesis is actually
true.

• Statistical power (1 - ): the probability of correctly rejecting

the null hypothesis.
Choosing the Appropriate
Statistical Technique
 Testing Hypotheses on a
Single Mean
• One sample t-test: statistical technique that is used to test
the hypothesis that the mean of the population from which
a sample is drawn is equal to a comparison standard.
 Testing Hypotheses about Two
Related Means
• Paired samples t-test: examines differences in same
group before and after a treatment.
• The Wilcoxon signed-rank test: a non-parametric test for
examining significant differences between two related
samples or repeated measurements on a single sample.
Used as an alternative for a paired samples t-test when
the population cannot be assumed to be normally
distributed.
 Testing Hypotheses about Two
Related Means - 2

• McNemar's test: non-parametric method used on nominal

data. It assesses the significance of the difference between
two dependent samples when the variable of interest is
dichotomous. It is used primarily in before-after studies to
test for an experimental effect.
 Testing Hypotheses about Two
Unrelated Means

• Independent samples t-test: is done to see if there are any

significant differences in the means for two groups in the
variable of interest.
 Testing Hypotheses about
Several Means

• ANalysis Of VAriance (ANOVA) helps to examine the

significant mean differences among more than two groups
on an interval or ratio-scaled dependent variable.
 Regression Analysis

• Simple regression analysis is used in a situation where one

metric independent variable is hypothesized to affect one
metric dependent variable.
 Scatter plot
100

80
LKLHD_DATE

60

40

20

30 40 50 60 70 80 90

PHYS_ATTR
 Simple Linear Regression
Yi   0  1  X i   i

̂ˆ0
̂ 1 ? `0
1

ˆ0

Slide 15-21
 Ordinary Least Squares
Estimation
n
Minimize e
i 1
2
i

Yi
ˆi
Y
ei

Xi

Slide 15-22
 SPSS
Analyze  Regression  Linear
Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 .841 .707 .704 5.919

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 8195.319 1 8195.319 233.901 .000
Residual 3398.640 97 35.038
Total 11593.960 98
Slide 15-23
 SPSS cont’d

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 34.738 2.065 16.822 .000
PHYS_ATTR .520 .034 .841 15.294 .000

Slide 15-24
 Model Validation
1. Face validity: signs and magnitudes make sense
2. Statistical validity:
– Model fit: R2
– Model significance: F-test
– Parameter significance: t-test
– Strength of effects: beta-coefficients
– Discussion of multicollinearity: correlation matrix
3. Predictive validity: how well the model predicts
– Out-of-sample forecast errors
 SPSS

Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 .841 .707 .704 5.919
 Measure of Overall Fit: R2
• R2 measures the proportion of the variation in y that is
explained by the variation in x.

• R2 = total variation – unexplained variation

total variation

• R2 takes on any value between zero and one:

– R2 = 1: Perfect match between the line and the data
points.
– R2 = 0: There is no linear relationship between x and
y.
 SPSS

Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 .841 .707 .704 5.919

= r(Likelihood to Date, Physical Attractiveness)

 Model Significance

• H0: 0 = 1 = ... = m = 0 (all parameters are

zero)
H1: Not H0
 Model Significance

• H0: 0 = 1 = ... = m = 0 (all parameters are zero)

H1: Not H0

• Test statistic (k = # of variables excl. intercept)

F = (SSReg/k) ~ Fk, n-1-k

(SSe/(n – 1 – k)

SSReg = explained variation by regression

SSe = unexplained variation by regression
 SPSS

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 8195.319 1 8195.319 233.901 .000
Residual 3398.640 97 35.038
Total 11593.960 98
 Parameter Significance
• Testing that a specific parameter is significant
(i.e., j  0)

• H0: j = 0
H1: j  0

• Test-statistic: t = bj/SEj ~ tn-k-1

with bj = the estimated coefficient for j

SEj = the standard error of bj
 SPSS cont’d

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 34.738 2.065 16.822 .000
PHYS_ATTR .520 .034 .841 15.294 .000
 Conceptual Model

+
Physical Likelihood
Attractiveness to Date
 Multiple Regression
Analysis
• We use more than one (metric or non-metric) independent
variable to explain variance in a (metric) dependent
variable.
 Conceptual Model

Perceived
Intelligence +

+
Physical Likelihood
Attractiveness to Date
 Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 .844 .712 .706 5.895

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 8257.731 2 4128.866 118.808 .000
Residual 3336.228 96 34.752
Total 11593.960 98

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 31.575 3.130 10.088 .000
PERC_INTGCE .050 .037 .074 1.340 .183
PHYS_ATTR .523 .034 .846 15.413 .000
 Conceptual Model

Gender
Perceived
Intelligence + +

+
Physical Likelihood
Attractiveness to Date
 Moderators
• Moderator is qualitative (e.g., gender, race, class) or
quantitative (e.g., level of reward) that affects the
direction and/or strength of the relation between
dependent and independent variable

• Analytical representation

Y = ß0 + ß1X1 + ß2X2 + ß3X1X2

with Y = DV
X1 = IV
X2 = Moderator
 Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 .910 .828 .821 4.601

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 9603.938 4 2400.984 113.412 .000
Residual 1990.022 94 21.170
Total 11593.960 98

Slide 15-40
 Coefficients
Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 32.603 3.163 10.306 .000
PERC_INTGCE .000 .043 .000 .004 .997
PHYS_ATTR .496 .027 .802 18.540 .000
GENDER -.420 3.624 -.019 -.116 .908
PI_GENDER .127 .058 .369 2.177 .032

interaction significant effect on dep. var.

Slide 15-41
 Conceptual Model
Gender
Perceived
Intelligence + +

+
Physical Likelihood
Attractiveness to Date

+
Communality of +
Perceived Fit
Interests

Slide 15-42
 Mediating/intervening
variable
• Accounts for the relation between the independent and
dependent variable

• Analytical representation
1. Y = ß0 + ß1X
=> ß1 is significant

2. M = ß 2 + ß 3X
=> ß3 is significant

3. Y = ß 4 + ß 5X + ß 6M With Y = DV
=> ß5 is not significant X = IV
=> ß6 is significant M = mediator
 Step 1
Mode l Summary

Adjus ted Std. Error of

Model R R Square R Square the Estimate
1 .963 .927 .923 3.020

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 10745.603 5 2149.121 235.595 .000
Residual 848.357 93 9.122
Total 11593.960 98
 Step 1 cont’d

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Cons tant) 17.094 2.497 6.846 .000
PERC_INTGCE .030 .029 .044 1.039 .301
PHYS_ATTR .517 .018 .836 29.269 .000
GENDER -.783 2.379 -.036 -.329 .743
PI_GENDER .122 .038 .356 3.201 .002
COMM_INTER .212 .019 .319 11.187 .000

significant effect on dep. var.

 Step 2
Mode l Summary

Adjus ted Std. Error of

Model R R Square R Square the Estimate
1 .977 .955 .955 2.927

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 17720.881 1 17720.881 2068.307 .000
Residual 831.079 97 8.568
Total 18551.960 98
 Step 2 cont’d

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Cons tant) 8.474 1.132 7.484 .000
COMM_INTER .820 .018 .977 45.479 .000

significant effect on mediator

 Step 3
Mode l Summary

Adjus ted Std. Error of

Model R R Square R Square the Estimate
1 .966 .934 .930 2.885

ANOVA

Sum of
Model Squares df Mean Square F Sig.
1 Regression 10828.336 6 1804.723 216.862 .000
Residual 765.624 92 8.322
Total 11593.960 98
 Step 3 cont’d

Coefficients

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Cons tant) 14.969 2.478 6.041 .000
PERC_INTGCE .019 .028 .028 .688 .493
PHYS_ATTR .518 .017 .839 30.733 .000
GENDER -2.040 2.307 -.094 -.884 .379
PI_GENDER .142 .037 .412 3.825 .000
COMM_INTER -.051 .085 -.077 -.596 .553
PERC_FIT .320 .102 .405 3.153 .002

insignificant effect of indep. var on dep. Var.

significant effect of mediator on dep. var.
 References
• Research Methods For Business, Uma Sekaran & Roger
Bougie: 7th Edition, John Wiley & Sons, 2016
• Metode Penelitian dan Statistik, Amos Neolaka, PT Remaja
Rosdakarya, 2016
Thank You