Hypotheses Analysis
Paired sample t-test was used to test the difference of the financial analysis ratios between historical cost accounting and general price level adjusted accounting. The parametrics statistical technique of paired sample t-test is working under assumption that the data have normal distribution. Normal distribution tested using Liliefors techniques examination and if the data are not distributed normal, to test the hypotheses will use non-parametrics statistical technique using Wilcoxon match pairs test (Sugiyono, 1999: 69)