metode penelitian akuntansi. tugas tugas telaah tugas riset
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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.
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.
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.
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.
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
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
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.
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
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
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
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
Exhibit 2-1 Why Didn’t Sales Increase?
Deduction
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.
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
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
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
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
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
Characteristics of Strong Hypotheses
A Strong
Hypothesis Is
A Strong
Hypothesis Is
AdequateAdequate
TestableTestable
Better than rivals
Better than rivals
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