METODOLOGI PENELITIAN AKUNTANSI

Materi Kuliah Metodologi Penelitian Akuntansi FE UPNV Jatim

11/03/2010

METODOLOGI PENELITIAN AKUNTANSI Dr. Indrawati Y, MM,Ak Fakultas Ekonomi UPNV Jatim

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BUAT KELOMPOK

• MAX 4 ORANG • JANGAN ADA FREE-RIDER • TUGAS KELOMPOK TIAP MINGGU

LITERATUR 1. Sekaran, Uma, 2003, Research Methods for Business A Skill Building Approach, Fourth Edition, John Wiley & Sons. S 2. Efferin, Sujoko, Stevanus Hadi Darmadji dan Yuliawati Tan,2004, Metode Penelitian untuk Akuntansi,Sebuah Pendekatan Praktis,Bayumedia Publishing, Malang. 3. Neuman W.:. 2003, Social Research Method: Qualitative and Quantitative Approach, 5th edition, Boston USA:Allyn and Bacon

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SILABI PERKULIAHAN 1

Mahasiswa memahami peran penting penelitian

1. 2. 3. 4.

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Mahasiswa memahami paradigma dan jenis penelitian

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Mahasiswa paham tentang merumuskan masalah kuantitatif hipotesis

1. 2. 3. 4.

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Definisi Penelitian Manfaat penelitian Cara memperoleh ilmu pengetahuan Proses Penelitian Kuantitatif

Sekaran, bab 1

- Baca efferin dkk bab 2 - cari 3 jurnal di internet

paradigma penelitian Jenis Penelitian Penelitian Kuantitatif dan Kualitatif Teori Kebenaran

Efferin, dkk bab2

- Buat mapping jurnal

1.Masalah dalam penelitian kuantitatif 2.Hipotesis 3.Teknik Analisis 1.Regresi 2.Korelasi 3.Uji beda 1.Populasi dan Sampel 2.Jenis Variabel 3.Definisi Operasional 4.Skala Pengukuran 5.Teknik Pengumpulan Data

- Tugas kelompok : buat proposal bab 1 dan bab 2

Sekaran, bab 3-4

- tugas kelompok : buat proposal, bab III

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Pembuatan Kuesioner

1.Kuesioner 2.Uji Validitas - Reliabilitas

SPSS -cronbach

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Memahami Regresi by SPSS

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Latihan baca output regresi

SPSS - Regresi

Today we talk about: 1. Definisi Penelitian 2. Manfaat penelitian 3. Cara memperoleh ilmu pengetahuan 4. Proses Penelitian Kuantitatif

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PENGERTIAN PENELITIAN

• John, 1949 Pencarian fakta secara obyektif yang jelas untuk menemukan hubungan antar fakta dan menghasilkan dalil atau hukum  Kerlinger, 1986 Riset adalah investigasi terhadap fenomena empirik secara sistematik terkendali dan kritis berdasarkan teori dan hipotesis yang menyatukan dugaan mengenai hubungan antara fenomena positivis  Zickmund, 1994 Riset merupakan proses pengumpulan, pencatatan dan analisis data yang sistematik dan obyektif untuk membantu pembuatan keputusan  (Depoy & Gitlin, 1998) A broad definition – Any type of investigation that uncovers knowledge But in a scientific way  Cooper and Emory, 1995 Riset merupakan suatu penelitian sistematik yang bertujuan untuk menjadikan informasi untuk memecahkan permasalahan  Sekaran,2000, Suatu usaha yang sistematis dan terorganisasi untuk menginvestigasi suatu The masalah keywords: khusus yang membutuhkan penyelesaian •• Obyektif – dpt dipercaya, tdk ada Soegiono, 2006 kepentingan tertentu Cara ilmiah pihak2 untuk mendapatkan data dengan tujuan dan kegunaan tertentu • Fakta • Investigasi • Proses • Sistematik • Manfaat - tujuan

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JADI.....PENELITIAN ADALAH.....

• Proses mengubah tanda Tanya menjadi tanda seru yg dilakukan secara ilmiah • ? ……………………………………! • Ilmiah? Tergantung bgm prosedurnya bisa dipertgjwbkan, tidak

• Proses mencari kebenaran • Benar, seperti apa?

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Filsuf Pertama • Thales • asas pertama: air • Anaximandros – yang tak terbatas : to apeiron • Anaximenes – Udara • Heraclitos – api: – lambang perubahan – Pantha rhei • Phytagoras – bilangan

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The following 1952 Aluminum Ford Engine article was posted on The Jolopy Jurnal by Ryan Cochran

That�s the October, 1952 cover of Hot Rod Magazine� It features the FoMoCo produced aluminum block flathead. According to the article inside, ten of these blocks were produced in 1940 for experimental use in small airplanes. After being subjected to some serious dyno time, it was found that a thermal condition (aluminum expands and retracts faster than steel) caused the steel cylinder sleeves to buckle near the top of the cylinder bore, resulting in severe scuffing of the pistons. However, in the Hot Rod Magazine article the new owner of this block thinks he has found the answer - larger cast iron sleeves. We don�t really know if his solution worked as advertised, but we do know that this article inspired many a search through the years. If this guy had found one of the ten aluminum blocks out there, why couldn�t the other nine be found as well?

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• A scene from SSA's early accounting operations in Baltimore circa 1936. The issuing of Social Security numbers and the creation of earnings records on all Americans covered by Social Security was the largest bookkeeping operation in the history of the world.

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•

n the 1930's some studies were held at the Western Electric production facility outside Chicago in a place called Hawthorne. The intent of the study was simple enough: invite a handful of employees to participate in various working condition tests to determine which conditions were most conducive to increased production. Those conditions that "tested" best were then to be rolled out to the general production floor. One of things they tested was brighter lights. Production went up. Then they tested dimmer lights. Production went up. In fact, no matter what they tested, production went up!

• Vid. Revolusi industri

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ILMIAH ? 1. 2. 3. 4. 5. 6. 7.

Purposiveness or Rigor Testability Replicability Accuracy and • Rasional Precission • Empiris Objectivity • Sistematis Generalizability Parsimony

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PROSES RISET - KUANTITATIF

OBSERVASI Identifikasi topik riset

RERANGKA TEORITIS Merumuskan HIPOTESIS

PERUMUSAN MASALAH

PENGUMPULAN DATA AWAL

RISET DESAIN

PENGUMPULA N DATA DAN INTERPRETASI

Mendefinisikan variabel secara jelas DEDUKSI

SURVEY LITERATUR, WAWANCARA

Menjawab hipotesis

No

Pertanyaan penelitian terjawab

Yes

Penulisan Laporan

Menyajikan laporan

Pengambilan keputusan manajerial

NEXT WEEK •

TUGAS KELOMPOK: – Cari 3 jurnal penelitian akuntansi yg relevan

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TUGAS INDIVIDU : Baca !

1. 2. 3. 4.

paradigma penelitian Jenis Penelitian Penelitian Kuantitatif dan Kualitatif Teori Kebenaran

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Apa itu jurnal?

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• Evaluasi Pengungkapan Informasi Pertanggungjawaban Sosial Pada Laporan Tahunan Perusahaan Dalam Kelompok Aneka Industri Yang Go Publik di BEJ, Edwin Mirfazli dan Nurdiono, Jurnal Akuntansi dan Keuangan, Vol. 12 No. 1, Januari 2007

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METODOLOGI PENELITIAN AKUNTANSI

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