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 method
1. Purpose clearly defined
The purpose of the research should be
clearly defined and sharply delineated in
terms as unambiguous as possible.
2. Research process detailed
The 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 applied
Reflect 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
needs
Analysis 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 reflected
If possible, the research report should
contain information about the
qualification of this researcher
Scientific Thinking
• Deduction
A form of inference that purports to
be conclusive – the conclusion must
be necessarily follow from the
reasons given.
• Induction
To draw a conclusion from one or
more particular facts or pieces of
evidence.
• Combining induction and deduction
Deductive Reasoning
Inner-city household
interviewing is especially
difficult and expensive

This survey involves

substantial inner-city
household interviewing

The interviewing in this

survey will be especially
difficult and expensive

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

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.
• Definitions
Operational 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 study

Identify relevant facts

Suggest most appropriate research

design

Provide framework for organizing

resulting conclusions
Characteristics of Strong Hypotheses

Adequate
A
Strong
Testable
Hypothesis
Is
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