SELF-SELECTION BIAS MODEL: AN APPLICATION OF TWO-STAGE SWITCHING REGRESSION TO SFAS NO. 19.

https://doi.org/10.22146/jieb.39829

Suwardjono Suwardjono(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Banyak penelitian akuntansi yang melibatkan pemisahan sampel menjadi beberapa grup atas dasar metoda akuntansi. Kemudian peneliti membandingkan karakteristik antargrup dan menguji perbedaannya secara statistis dan regresional. Dalam memecah sampel menjadi beberapa grup, pada umumnya diasumsi bahwa dua sampel atau lebih diambil dari populasi yang homogenus dan penempatan observasi ke dalam grup dianngap terjadi secara random. Dengan asumsi tersebut bias seleksi (selection bias) diabaikan sehingga dapat mengakibatkan estimasi lebih (overestimation) koefisien regresi pada salah satu grup sehingga simpulan dapat salah. Makalah ini menginvestigasi eksistensi dan relevansi bias seleksi dalam penelitian yang membandingkan dua grup atas dasar metoda akuntansi untuk kasus industri minyak dan gas bumi. Regresi berganti dua-tahap (two-stage switching regression) digunakan untuk menunjukkan adanya bias seleksi. Hasil penelitian menunjukkan bahwa terdapat bias seleksi dalam penggunaan regresi untuk mengukur pengaruh
faktor-faktor ekonomik terhadap pengeluaran untuk eksplorasi. Pendekatan ordinary least square (OLS) secara konsistem mengestimasi lebih (overestimate) koefisienkoefisien regressi untuk kedua grup terutama perusahaan yang menggunakan metoda kos penuh (full cost).

Keywords


pilihan metode akuntansi,kuadrat terkecil ordiner, regresi berganti dualangkah, kos penuh, usaha berhasil, minyak dan gas bumi.

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DOI: https://doi.org/10.22146/jieb.39829

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