The test statistic for our independent samples t-test takes on the same logical structure and format as our other t-tests: our observed effect minus our null hypothesis value, all divided by t...The test statistic for our independent samples t-test takes on the same logical structure and format as our other t-tests: our observed effect minus our null hypothesis value, all divided by the standard error: Our decision criteria is still comparing our obtained test statistic to our critical value, and our interpretation based on whether or not we reject the null hypothesis is unchanged as well.