1. Metode Riset Akuntansi

2. Ethics Ethics are norms or standards of behavior that guide moral choices about our behavior and our relationships with others The goal of ethics in research is to ensure that no one is harmed or suffers adverse consequences from research activities

3. Ethical Treatment of Participants Explain study benefits –Deception Explain participants rights and protections Obtain informed consent

4. Debriefing Explain any deception Describe purpose Share results Provide follow-up

5. Participant Confidentiality Restricting access to data instruments Not disclosing data subsets Not disclosing data subsets Restrict access to ID Obtain signed nondisclosure Reveal only with written consent

6. Right to refuse Right to Privacy Prior permission to interview Prior permission to interview Limit time required

7. Research Design Many definitions of research design: –Constitutes the blueprint for collection, measurement, and analysis of data –Aids the researcher in the allocation of limited resources by posing crucial choices in methodology –The plan and structure of investigation so conceived as to obtain answers to research questions –Express both the structure of the research problem and the plan of investigation used to obtain empirical evidence on those relationships

8. Research Design (Cont’d) The essentials of research design: –An activity- and time-based plan –A plan always based in the research question –A guide for selecting sources and type of information –A framework for specifying the relationships among the study’s variables –A procedural outline for every research activity

9. Research Design (Cont’d) Blueprint Plan Guide Framework Outline

10. Design in the Research Process

11. Research Design (Cont’d) Issues relating to decisions regarding: –The purpose for the study –Study setting –Type of investigation –Extent of researcher interference –Time horizon –Unit of analysis

12. Research Design (Cont’d) Issues relating to decisions regarding (Cont’d): –Sampling design –Data collection methods –Measurement –Data analysis

13. The Research Design (Cont’d)

14. Purpose of the study Exploratory: –Undertaken when not much is known about the situation at hand, or no information is available on how similar problems or research issues have been solved in the past A search of the literature Interviewing ‘experts’ in the subject Conducting focus group interviews

15. Purpose of the study (Cont’d) Descriptive: –Undertaken in order to ascertain and be able to describe the characteristics of the variable of interest in a situation Finding out who, what, where, when, or how much

16. Purpose of the study (Cont’d) Explanatory or Hypotheses testing: –Undertaken to explain the variance in the independent variable Concerned with learning why

17. Type of Investigation Causal –The study in which the researcher wants to delineate the cause of one or more variables Correlation –When the researcher is interested in delineating the important variables associated with the problems

18. Extent of Researcher Interference Minimal Moderate Excessive

19. Study Setting Contrived –Artificial settings Noncontrived –Natural environment

20. Unit of analysis Refers to the level of aggregation if the data collected during the subsequent data analysis stage –Individual, dyads, groups, etc

21. Time Horizon Cross sectional –Data are gathered just once Longitudinal –Data are gathered at more than one point in time