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).
Keywords
Full Text:
PDFReferences
Andrew, D.F. “A Robust Method for Multiple Linear Regression.” Technometrics, November 1974, v. 16, pp. 523-531.
Booth, David E. “Robust Regression and Problem Banks.” UMAP Modules Tools for Teaching. Comap, Inc., 1986. pp. 183215
Daniel, Wayne W. Applied Nonparametric Statistics. Boston: PWS-Kent Publishing Co,. 1990.
Dielman, Terry E. Applied Regression Analysis for Business and Economics. Boston: PWS-Kent Publishing Company, 1991.
Elliott, John, et al. “The Impact of SFAS No. 2 on Firm Expenditures on Research and Development: Replications and Extensions.” Journal of Accounting Research (Spring 1984), pp. 85-102.
Financial Accounting Standards Board (FASB). Accounting for Research and Development Costs (FASB, 1974).
Francis, Jere R. and Sara Ann Reiter. “Determinants of Corporate Pension Funding Strategy.” Journal of Accounting and Economics 9 (1987), pp. 35-59.
Grabowski, Henry G. “The Determinants of Industrial Research and Development: A Study of the Chemical, Drug and Petroleum Industries.” Journal of Political Economy (March/April 1968), pp. 293305.
Hogg, Robert V. “Statistical Robustness: One View of Its Use in Application Today.” The American Statistician, August 1979, v. 33, pp. 108-115.
Horwitz, Bertrand and Richard Kolodny. “The FASB, the SEC and R&D.” The Bell Journal of Economics (Spring 1981), pp. 249-262.
Huber, Peter J. “Robust Statistics: A Review.” The Annal of Mathematical Statistics, 1972, v. 43, No. 4, pp. 1041-1067.
Madden, Donald L., Levis D. McCullers, and Relmond P. VanDaniker. “The Materiality of Research and Development Expenditures.” Journal of Accounting Research (Autumn 1972), pp. 417-420.
Mallowa, Colin L. “Robust Methods-Some Examples of Their Use.” The American Statistician, November 1979, v. 33, pp. 179-184.
Malmquist, David H. “Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry.” Journal of Accounting and Economics 12 (1990), pp. 173-205.
Rey, William J. “Robust Statistical Methods.” Lecture Notes in Mathematics. New York: Springer-Verlag, 1978.
Rousseeuw, P. “Least Median of Squares Regression.” Journal of the American Statistical Association 79 (1984), pp. 871880.
Shehata, Mohamed. “Self-Selection Bias and the Economic Consequences of Accounting Regulation: An Application of Two-Stage Switching Regression to SFAS No. 2.” The Accounting Review (October 1991), pp. 768-787.
Staudte, Jr., Robert G, “Robust Estimation.” Queen's Papers in Pure and Applied Mathematics. Kingston: Queen's University, Ontario, 1980.
Suwardjono. “Self-Selection Bias Model: An Application of Two-Stage Switching Regression to SFAS No. 19.” Journal of Indonesian Economy & Business, Vol. 16 No. 3 (July, 2001).
Article Metrics
Abstract views : 1321
| 
views : 1922
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Journal of Indonesian Economy and Business
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
| Journal of Indonesian Economy and Business |
| The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
| © 2019 Journal of Indonesian Economy and Business | Visitor Statistics |