Since we want to measure the effect of the independent variable, so we choose dependent variable with absence of independent variable i.e. when we do not use independent variable, the we collect the observation of dependent variable. Similarly, we choose dependent variable with presence of independent variable i.e. when we use independent variable, the we collect the observation of dependent variable. Therefore we get two groups of observations. First set of observations belongs to the group where the independent variable is absent and second set of observations belongs to the group where the independent variable is present. Now we compare these two groups using 2 sample t test and check whether the independent variable significantly influence the dependent variable or not.
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