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METODE PENELITIA N AKUNTANSI

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Page 1: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

METODE PENELITIAN AKUNTANSI

Page 2: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Tugas

• Tugas Telaah• Tugas Riset

Page 3: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Business Research

• An organized, systematic, data-based, critical, objective, scientific inquiry or investigation into a specific problem, undertaken with the purpose of finding answers or solution to it.

Page 4: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Type of Business Research• Applied research

– It is conducted to reveal answers to specific questions related to action, performance, or policy needs.

• Pure or basic research– It aims to solve perplexing questions

(that is, problems) of a theoretical nature that have little direct impact on action, performance, or policy decisions.

Page 5: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Purpose of Study• Reporting

– Requires little inference or conclusion drawing in.

• Descriptive– Try to discover answers to the

questions who, what, when, where, and sometimes how.

– Does not explained why an event occurred or why the variables interact the way they do.

Page 6: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Purpose of Study (Cont’d)• Explanatory

– Goes beyond description and attempts to explain the reasons for the phenomenon that the descriptive study only observed.

• Predictive– If we can provide a plausible explanation

for an event after it has occurred, it is desirable to be able to predict when and in what situations the event will occur.

Page 7: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Good Research

• Good research follows the standards of the scientific method1. Purpose clearly defined

The purpose of the research should be clearly defined and sharply delineated in terms as unambiguous as possible.

2. Research process detailedThe research procedures used should be described in sufficient detail to permit another researcher to repeat the research; to estimate the validity and reliability of the data

Page 8: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Good Research (Cont’d)

• Good research follows the standards of the scientific method (Cont’d)3. Research design thoroughly planned

The procedural design of the research should be carefully planned to yield results that are as objective as possible.

4. High ethical standards appliedReflect important moral concerns about the practice of responsible behavior in society

Page 9: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Good Research (Cont’d)

• Good research follows the standards of the scientific method (Cont’d)5. Limitations frankly revealed

The researcher should report flaws in procedural design and estimate their effect on the findings.

6. Adequate analysis for decision maker’s needsAnalysis of the data should be sufficiently adequate to reveal its significance and the methods of analysis used should be appropriate.

Page 10: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Good Research (Cont’d)

• Good research follows the standards of the scientific method (Cont’d)7. Findings presented unambiguously

Presentation should be comprehensive, easily understood by the decision maker, and organized so that the decision maker can readily locate critical findings

Page 11: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Good Research (Cont’d)

• Good research follows the standards of the scientific method (Cont’d)8. Conclusions justified

Conclusions should be confined to those justified by the data of the research and limited to those for which the data provide an adequate basis

9. Researcher’s experience reflectedIf possible, the research report should contain information about the qualification of this researcher

Page 12: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Scientific Thinking

• DeductionA form of inference that purports to be conclusive – the conclusion must be necessarily follow from the reasons given.

• InductionTo draw a conclusion from one or more particular facts or pieces of evidence.

• Combining induction and deduction

Page 13: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Inner-city household interviewing is especially difficult and expensive

Inner-city household interviewing is especially difficult and expensive

This survey involves substantial inner-city

household interviewing

This survey involves substantial inner-city

household interviewing

© 2002 McGraw-Hill Companies, Inc., McGraw-Hill/Irwin

The interviewing in this survey will be especially difficult and expensive

The interviewing in this survey will be especially difficult and expensive

Deductive Reasoning

Page 14: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Exhibit 2-1 Why Didn’t Sales Increase?

Deduction

Page 15: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Concepts, Constructs & Definition

• Concepts: a bundle of meanings or characteristics associated with certain events, objects, conditions, situations, and the like.

• Constructs: an image or idea specifically invented for a given research and/or theory-building purpose.

• DefinitionsOperational definition: a definition stated in terms of specific testing criteria or operations.

Page 16: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Variables• Independent variables• Dependent variables• Moderating variables: a second

independent variable that is included because it is believed to have significant contributory or contingent effect on the originally stated IV-DV relationship

Page 17: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Variables (Cont’d)• Extraneous variables

– Infinite number of variables has little or no effect on a given situation can be safely ignored

– Extraneous variables as the control

Page 18: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Variables (Cont’d)• Intervening variables: the factor

which theoretically affects the observed phenomenon but cannot be seen, measured, or manipulated; its effect must be inferred from the effects of the independent and moderator variables on the observed phenomenon

Page 19: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Propositions and Hypotheses

• Proposition: a statement about concepts that may be judged as true or false if it refers to observable phenomenon

• Hypotheses: proposition formulated for empirical testing– Descriptive hypotheses– Relational hypotheses

Page 20: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

The Role of Hypotheses

Guide the direction of the studyGuide the direction of the study

Identify relevant factsIdentify relevant facts

Suggest most appropriate research design

Suggest most appropriate research design

Provide framework for organizing resulting conclusions

Provide framework for organizing resulting conclusions

Page 21: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Characteristics of Strong Hypotheses

A Strong

Hypothesis Is

A Strong

Hypothesis Is

AdequateAdequate

TestableTestable

Better than rivals

Better than rivals

Page 22: METODE PENELITIAN AKUNTANSI. Tugas Tugas Telaah Tugas Riset

Theory and Models

• Theory: a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena (facts).

• Model: a representation of a system that is constructed to study some aspect of that system or the system as a whole