The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.
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