Pertemuan 1 2019.pptx

PERTEMUAN 1 METODOLOGI PENELITIAN AKUNTANSI Disusun oleh: IRA GERALDINA

Outline-Overview   

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Define research Business research Types of business research Ethics and business research

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The hallmarks of science Limitation to scientific research The building blocks of science and the hypothetico-deductive The steps of the hypothetico-deductive Other type of research

What is research? Process of finding solutions to a problem After a thorough study and analysis of the situational factors

Definition of Business Research organized

scientific inquiry investigation

systematic

finding answers or solutions to a problem objective

data-based

critical

Types of Business Research Applied 

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solves a current problem faced by the manager in the work setting, demanding a timely solution discovering solutions for immediate problems or opportunities

Basic 

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generates a body of knowledge by trying to comprehend how certain problems that occur in organizations can be solved solve perplexing questions or obtain new knowledge of an experimental or theoretical nature that has little direct or immediate impact on action, performance, or policy decisions

Ethical Issues at all Stages of the Research Process

Ethical Treatment of Participants 2-7

Explain study benefits

Explain participant rights and protections Obtain informed consent

Components of Informed Consent 2-8

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Identify researchers Describe survey topic Describe target sample Identify sponsor Describe purpose of research Promise anonymity and confidentiality

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Give “good-faith” estimate of required time commitment State participation is voluntary State item-non response is acceptable Ask for permission

Characteristics of Informed Consent 2-9

Competence

Knowledge

Elements

Informed

Voluntary

2-10

Ethical Responsibilities Special guidelines apply to children!  Informed consent means parental approval.

Deception 2-11

Disguising non-research activities Camouflaging true research objectives

Debriefing 2-12

Explain any deception

Describe purpose Share results Provide follow-up

Participant Confidentiality 2-13

Obtain signed nondisclosure Nondisclosure of data subsets

Restrict access to ID

Minimize instruments requiring ID

Reveal only with written consent

Right to Privacy 2-14

Right to refuse

Prior permission to interview

Limit time required

The U.S. Safe Harbor Agreement 2-15

Notice

Security

Choice

Onward Transfer

Enforcement

Access

Data Integrity

Confidentiality 2-16

Sponsor Nondisclosure

Purpose Nondisclosure

Findings Nondisclosure

What To Do If Coerced? 2-17

Educate on purpose

Emphasize fact-finding role

Explain problems

Terminate relationship

SCIENTIFIC INVESTIGATION

The Hallmarks of Scientific Research Purposiveness

Focus to research purpose

Rigor

Good and careful methodology

Testability

Logically developed hypotheses

Replicability

The findings should be supported when the same type of research is repeated in other circumstances Precision: closeness to reality Confidence: Probability that our estimations are correct The conclusion is based on the facts of the findings derived from actual data The scope of applicability of research findings in other settings A good understanding of the problem, theory, and methodology

Precision and confidence Objectivity Generalizabi lity Parsimony

Hypothetico-Deductive Research

Develop hypotheses Define the problem statement Identify a broad problem area

Determine measures

Data collection

Deductive Vs Inductive

Deductive

• From general theory to application of a specific case. • Hypothesis testing

Inductive

• From specific phenomena to draw general conclusions • Counting white swans

Cases

Analisis Faktor-Faktor yang Mempengaruhi Prestasi Akademis Mahasiswa Akuntansi IBS

Identify a broad problem area  

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IPS dan IPK rata-rata mahasiswa cenderung turun Banyak pengaduan dari mahasiswa mengenai dosen Banyak pengaduan dari dosen mengenai mahasiswa Mahasiswa kritis meningkat

Define the problem statement • Define aim or purpose • Menginvestigasi penyebab penurunan prestasi akademis mahasiswa IBS • Gathering initial information • Mahasiswa, dosen, BAA, jurusan, litelature

• Go get the “feel” to the situation • Butuh solusi aplikatif untuk menyelesaikan masalah tersebut

Develop Hypotheses • Identify variables • Identify association between theory and variables • Hypothesis should testable and falsifiable • Falsifiable: possibility to disprove the hypothesis • We can “prove” our hypothesis until they are disprove

Determine Measures • Operationalize the variables • Define the variables • Determine how to measure variables • Theory • Preliminary research

Data Collection

Types of Data

Types of Techniques

Data Analysis

Descriptive Statistics Inferential Statistics

• Data characteristics • Identify the accuracy of data input • Data distribution, range, dispersion

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Appropriate statistical analysis Differential analysis Correlation analysis Regretion Analysis

Interpretation of Data • Are hypothesis supported by data

• Giving explanations • Theory • Previous Research