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RENCANA PEMBELAJARAN SEMESTER (RPS)

PROGRAM STUDI AKUNTANSI


FAKULTAS EKONOMI - UNIVERSITAS TRISAKTI

Mata Kuliah: Metodologi Penelitian AKuntansi


Kode Mata Kuliah: EAU 306
Jenis Mata Kuliah: Wajib
Semester: 6
SKS: 3
Mata Kuliah Prasyarat: Statistik II
Minimum telah lulus 80 sks
TOEFL Min 400
Deskripsi Mata Kuliah: Tujuan Mata Kuliah Metodologi Penelitian Akuntansi adalah untuk meningkatkan kompetensi mahasiswa dalam
memahami metode penelitian akuntansi, proses riset merumuskan masalah, mengembangkan hipotesis penelitian,
merancang penelitian, melakukan analisis data penelitian akuntansi dan membuat pelaporan penelitian akuntansi
Dosen Pengampu: 1. Dr Titik Aryati, Ak
2. Dr Sekar Mayangsari, Ak. CA
3. Dr M Nuryatno, Ak. CA
4. Dr Murtanto, Ak. CA
5. Dr Khomsiyah, Ak. CA
6. Dr Harti Budi Yanti, Ak. CA
7. Dr Rossje V
8. Dr Yvonne Augustine, Ak. MM
9. Dr. Juniati Gunawan
10. Dr Regina Arsjah
11. Dr Vinola Herawaty
12. Deni darmawati, MSi. Ak
13. Christina Dwi Astuti, SE, MM, Ak.
14. Hexana Sri Lastanti, SE. MM. Ak
15. Hasnawati, SE. Mcom. Ak
16. Mayang Sari Edastami, SE. ME.MM

Capaian Pembelajaran: Setelah menyelesaikan mata kuliah ini, mahasiswa diharapkan dapat membuat proposal penelitian di bidang
akuntansi, mengolah data penelitian akuntansi dengan SPSS, menyimpulkan hasil penelitian, dan mempublikasikan
hasil kajian penelitian atau hasil penelitian di seminar atau jurnal penelitian. Untuk mencapai tujuan akhir tersebut,
mahasiswa diharapkan dapat melakukan pendalaman hal-hal berikut :

1. Konsep dasar dan tujuan penelitian bisnis


2. Ruang lingkup & klasifikasi penelitian bisnis
3. Masalah penelitian
4. Landasan teori dan hipotesis
5. Desain penelitian
6. Metode penelitian, populasi dan sampel
7. Skala pengukuran dan instrument penelitian
8. Sumber dan metode pengumpulan data
9. Analisis data
10. Critical Review Artikel
11. Pengujian statistik
12. Penyusunan laporan penelitian
Referensi: 1. Sekaran Uma, Research Methods for Business: A Skill building approach 6 th edition, John Wiley, 2013 (A)
2. Prof Dr Imam Ghozali, Aplikasi Analisis Multivariate dengan Program SPSS, edisi 7, 2013 (B)
3. Jurnal dan artikel yang terkait
Penilaian: a. UTS : 30%
b. UAS/ publikasi kelompok : 30%
c. Quis/ Presentation : 20%
d. Paper/Tugas : 20%
Total : 100%

Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
1 The student should be ← - Research Introduction 1. Introduction: rule of the Discussion Searching Tugas Tugas: SKRN ch
explained: ← - Scientific class session 2 journals: 0,045 1&2
Research Concept Investigation 2. What is research primary
3. Types of business data and
research: applied and basic secondary
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
4. Managers and research data
5. The manager and the journals.
consultant researcher (students
6. Internal versus external will have
consultants/researchers same
7. Knowledge about journals to
research and managerial be copied)
effectiveness (Appendix
8. Ethics and business of
research
9. Hallmark of scientific
research
10. Hypothetico-deductive
method
11. Some obstacles to
conducting scientific
research in the management
area
12. Alternative approaches
to research
2 The student should be able to - Defining and refining 1. The research process -Presentation Theoritical Paper Paper: Chapter 3
explain: the problem concept - Figure 4.1 -Diskusi framework Tugas 0,014 &4
- The research process 2. Broad problem area Partis (Source A)
- Identifying problem -The critical literature 3. Preliminary information ipasi Tugas
review Gathering 0,0045
4. Defining the problem
statement
5. Managerial implication
6. Ethical issues in the
preliminary stages of
investigation
7. Critical Literature
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
Review
8. How to approach the
literature review
3 The student should be able to Theoretical framework 1. The need for a -Presentation Element of Paper Paper: Chapter 5
explain: and hypothesis theoretical framework -Diskusi Research Tugas 0,014 (source A)
- Theoritical framework development 2. Variables Process Partis
- Independent variable, ipasi Tugas
- Variable
dependent variable, 0,0045
moderating variable,
intervening variable.
3. Theoritical Framework
4. Hypothesis
development:
- Definition of
Hypothesis, statement of
hypothesis, and types of
hypothesis
5. Hypothesis testing with
qualitative research:
negative case analysis.
6. Managerial implications
4 The student should be able to Elements of research 1. The research design -Presentation Measurem Paper Paper: Chapter 6
explain: design 2. Elements of research - Diskusi ent of Tugas 0,014 (source A)
- Element of the research design design. Variables Partis
3. Extent of researcher ipasi Tugas
interference with the study 0,0045
4. Study setting; contrived
and noncontrived
5. Unit of analysis;
Individuals, Dyads,
Groups, Organizational,
Culture
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
6. Time horizon; Cross
sectional vs longitudinal
Studies
7. Mixed method.
5 The student should be able to Measurement of 1. How variables are Discussion Journals Paper Paper: Chapter 10
explain: Variables: measured review: Tugas 0,014 dan 11
− How variables are measured Operational definition 2. Operationalization of variables, Partis (source A)
− Operationalization of variables scale, ipasi
variables 3. International dimensions validity,
− Operationalization : Measurement of Variables of operationalization and
dimensions and elements : reliability.
- Measurement; Scaling, Scaling
Reliability, Validity. Reliability 1. Scales; Nominal,
Validity Ordinal, Interval, Ratios.
2. Rating Scales;
Dichotomous scale,
Category scale, Likert
scale,
Semantic differential
scale, Numerical scale, etc.
3. Ranking Scales
4. Goodness of measures:
Validity and Reliability
5. Reflective versus
formative measurement
scales
6 The student should be able to Sampling 1. Population element, -Presentation Paper Paper Paper: Ch 13
explain: Population frame, -Diskusi Tugas 0,014 Source A
-Sampling Sample and subject Partis
2. Sample and sampling ipasi Tugas
(parameters, reasons, 0,0045
representativeness)
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
3. Normality of distribution
4. The sampling process
5. Probability and non
probability sampling
types
6. Issues of precision and
confidence in
determining sample
size.
7. Sample data, precision,
and confidence in
estimation
8. issues of precision and
confidence in
determining sample size
9. Sample data, precision
an confidence in
estimation
10. Trade off between
confidence and
precision
11. Sample data and
hypothesis testing
12. Determining the
sample size
13. Importance of sampling
design and sample size
14. Efficiency in sampling
15. Sampling as related to
qualitative studies.
7 The student should be able to Data collection method 1. Sources of data -Presentation Paper Paper: Ch 8
explain: and identifying content of 2. Methods of data -Diskusi Tugas 0,014 Source A
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
- Data collection methods journal article collection Partis
3. Interviewing ipasi Tugas
4. Projective methods 0,0045
5. Definition and purpose
of research
6. Four key dimensions that
characterize the type of
observation
7. Two important
approaches to observation
8. Advantages and
disadvantages of
observation
9. Types of questionnaire
10. Review of
questionnaire design
11. Electronic questionnaire
and survey design.
12. Review of advantages
and disadvantages of
different data collection
methods and
when to use each
13. Ethics in data collection
8 MID TEST UTS
30%
9 The student should be able to Quantitative data analysis 1. Getting data ready for -Presentation Paper Paper: Ch 11
explain: Quantitative data analysis -Diskusi Tugas 0,014 Source A
analysis 2. Getting a feel for the data Partis
3. Testing goodness of data: ipasi Tugas
reliability and validity 0,0045 Bab 4
4. Identify and analyze the Source B
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
data in journal articles
especially in the data of
respondents
and data of variables.
10 The student should be able to Data analysis and 1. Type I errors, type II -Presentation Paper Paper: Ch 15
explain: interpretation errors and statistical power -Diskusi Tugas 0,014 Source A
− Data analysis & interpretation 2. Choosing the appropriate Partis
statistical technique ipasi Tugas Bab 5,bab
3. Testing hypothesis about 0,0045 6,
a single mean
4. Testing hypothesis about Bab 10
two related means Source B
5. Testing hypothesis about
two unrelated means
6. Testing hypothesis about
several meanss
7. Regression analysis
8. other multivariate tests
and analysis (discriminant
analysis, logistic
regression,
Conjoint analysis, two
way anova, manova,
canonical correlation)
9. Data warehousing, data
mining, and operations
research
11 The students should be able to Data analysis & 1. Different types of -Presentation Paper Paper: Source A
explain: interpretation regressions: simple, linear, -Diskusi Tugas 0,014 & Source
-Data analysis multiple, and moderated Partis B
regression and logistics ipasi Tugas
regression 0,0045
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
2. Correlation
3. Structural equation
modelling and path analysis
4. Identify and analyze the
statistic methods in journal
articles
12 The student should be able to Classical Assumption 1. Normality Bab 7
explain: Testing 2. Multicolinearity Source B
- Data analysis 3. Heteroscedasticity
4. Autocorrelation
5. Identify and analyze the
regression methods in
journal articles
13 The students should be able to Research Report 1. Research proposal -Presentation Paper Paper: Ch 17
describe: 2. The report and the -Diskusi Tugas 0,014 Source A
-Research Report written report Partis
3. Integral parts of the ipasi Tugas
reports 0,0045
4. Format of referencing
14 The student should be able to Research journal article 1. Understanding the -Presentation Paper Paper: Journals
explain: general structure of -Diskusi Tugas 0,014 articles
− The general content in research article (using Partis
research journal article secondary data). ipasi Tugas
that use secondary data 2. Exploring the items in 0,0045
research method that are
disclosed in research
article.
3. Find the idea or
knowledge that is explicitly
or implicitly explained at
the article.
15 The student should be able to Research journal article 1. Understanding the - Paper Paper: Journals
Ke Kemampuan Akhir yang Indikator Bahan Kajian Metoda Tugas Meto Bobot Referensi
Direncanakan Pembelajaran Mahasiswa da Penilai
Penila an
ian
explain: general structure of Presentation Tugas 0,014 articles
− The general content in research article (using - Diskusi Partis
research journal article primary data). ipasi
that use primary data 2. Exploring the items in
research method that are
disclosed in research
article.
3. Find the idea or
knowledge that is explicitly
or implicitly explained at
the article.
16 FINAL TEST UAS UAS
30%

Jakarta, Agustus 2017

Otorisasi Koordinator Mata Kuliah Koordinator Rumpun Mata Kuliah Ketua Program Studi

Dr Titik Aryati, Ak. CA Prof Dr Etty M Nasser, Ak. MM Dr M Nuryatno, Ak. MM

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