The third step is the significance test of the regression coeffi-
cient. It tests the related hypotheses of regression coefficient,
according to the samples estimation. There is an approach that
sometimes used to test whether a parameter value differs significantly
from a hypothetical value [32]. The significance test of
the regression coefficient always uses T test method. We can find
the critical value tα=2 ðtα=2ð9Þ ¼ 2:2622Þ, checking the T distribution
table. If jtj Ztα=2ðnm1Þ, it indicates that X has a significant
effect on y. But on the contrary, if jtj otα=2ðnm1Þ, X does not