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PENELITIAN

HYPOTHETICO DEDUCTIVE
METHOD
Prof. Dr. Imam Ghozali, M.Com
Program S3 Ilmu Ekonomi
Universitas Diponegoro

BERPIKIR INDUKTIF DAN DEDUKTIF


Metal Dipanaskan memuai
Universal Statement
TEORI
Induktif

Observasi Empiris
Singular Statement

Deduktif
Normatif & Positif

Describe (deskripsi)
Explain (menjelaskan)
Predict (meramalkan)

HUBUNGAN TEORI DAN PENELITIAN

Sifat Teori
Jenis Penelitian Deskriptif
1. Exploratory

2. Uji Hipotesis
a. Korelasi
b. Regresi

Explain

Prediksi

Non-Empiris
Filsafat, Sejarah
Empiris
Study Kasus,survey
Etnography
Empiris
Survey
Non-eksperimen
Empiris
Eksperimen
Survey

THE STEPS IN HYPOTHETICO DEDUCTIVE METHOD

1
Observation

4
5

3
Problem
Definition

Preliminary
Data
Gathering

Theoretical
Framework

Hypotheses

6
Research
Design

7
Data
Collection
Analysis

Deduction

Problem Definition
1. Latar Belakang Masalah (7- 10 hal)
- Theory Gap atau Research Gap
- Masalah Penelitian dapat berasal dari
a. Pengamatan empiris
b. Penelitian sebelumnya: replikasi,
modifikasi atau pengembangan

Problem Definition
2. Perumusan Masalah
- Diawali dengan problem statement (pernyataan
masalah)
- Diwujudkan dalam research question (pertanyaan
penelitian) : What, How dan Why
3. Tujuan Penelitian
- Menjawab masalah penelitian
- Gunakan kata kerja dgn kognitif tinggi (menganalisis,
mengevaluasi)
- Harus konsisten antara judul penelitian, latar
belakang masalah, perumusan masalah, tujhuan
penelitian dan hipotesis

A Comparison of Accounting Standards Setting in The International Environment


And in The United States
Purpose of The Study
The primary purpose of this research study is to investigate the extent to which
Experience in establishing accounting standards in the United States can be
Utilized in the developing the process of establishing international accounting
Standards for the financial statement reporting of enterprises operating in the
International environment.
Research Questions
The research was undertaken to answer the following primary research
Questions:
What need for modifications to the process of establishing
accounting standards in the international environment can
be inferred from a comparison with the process of establishing
accounting standards in the united states?

The subsidiary research questions are:


1. How are accounting standards currently established for the
financial statement reporting of profit oriented United States
enterprises?
2. How are international accounting standards currently established
for the financial statement reporting of profit oriented enterprises?
3. What are the similarities and differences in the process of
establishing accounting standards in the United States and on
an international level?
4. What differences exist in the environment within which
financial statement reporting takes place on an international
level when compared with the United States?

Some common mistakes in problem


formulation
1.
2.
3.
4.
5.

Collecting data without a well defined plan or purpose,


hoping to make some sense out of it afterward.
Taking a batch of data that already exist and
attempting to fit meaningful research questions to it.
Defining objectives in such general or ambiguous term
that your interpretations and conclusions will be
arbitrary and invalid.
Undertaking a research project without reviewing
professional literature on the subject.
Ad hoc research, unique to a given situation,
permitting no generalizations beyond the situation itself
and making no contribution to the general body of
educational research

Some common mistakes in problem


formulation
6. Failure to base research on a sound theoretical or conceptual
framework, which would tie together the divergent masses of
research into a systematic and comparative scheme, providing
feed back and evaluation of educational theory.
7. Failure to make explicit and clear the underlying assumptions within
your research so that it can be evaluated in terms of these
foundations.
8. Failure to recognized the limitations in your approach, implied or
explicit, that place restrictions on the conclusion and how they
apply to other situations.
9. Failure to anticipate alternative rival hypotheses that would also
account for given set findings and which challenge the
interpretations and conclusions reached by the investigator.

KERANGKA PEMIKIRAN TEORITIS

Suatu conceptual model untk menggambarkan hubungan antar variabel yg


Telah diidentifkasi sebagai faktor penting yg berkaitan dg masalah penelitia
Content of Theory

Concepts
Abstract idea

Non-Variable

Definiton
State meaning of the
concept

Proposition
Statement about concept
Or relationship between
concept

Variable
Observe
Kinerja (ROA)
Inflasi (IHK)

Un-observed/konstruk/latent

Skala Pengukuran Variabel


Skala

Kategori Peringkat

Jarak

Unique Nilai
Origin Tengah

Dispersi

Test
signif

Nominal

Ya

Tdk

Tdk

Tdk

Mode

Ordinal

Ya

Ya

Tdk

Tdk

Median

Interquartil
Deviasi

Rank
Order
Corr

Interval

Ya

Ya

Ya

Tdk

Mean

Standar
Deviasi

t, F

Ratio

Ya

Ya

Ya

Ya

Mean

Standar
Deviasi

t, F

X2

UN-OBSERVED VARIABLE (LATENT VARIABLES)

Kepuasan
Kerja

Dimensi

Indikator

Job

Q1 Q2 Q3

Atasan

Q4 Q5 Q6 Q7

Co
Worker

Q8 Q9 Q10 Q11

Q1 = setujukah bahwa pekerjaan saudara membosankan ? STS TS N S SS


Q4 = setujukah bahwa atasan saudara selalu menghargai pekerjaan saudara?
Q8 = setujukah bahwa teman sekerja sudara selalu mendorong saudara?

Jenis variabel

Variabel Independen (bebas)/exogen


Variabel Dependen (terikat)/ endogen
Variabel Kontrol (umumnya demografi)
Variabel Moderating (memperkuat atau
memperlemah hubungan variabel
dependen dan independen)
Variabel Intervening atau mediating
(variabel antara)

Reflective and Formative


Indicator

Stress

StomachHeadache tension
ache

Reflective Indicator

Stress

Divorce Retired Bankcrupt

Formative Indicator

Independent

Dependent

CAR
ROA
NPL

NIM

Size

Age

Control variables
ROA = b0 + b1CAR + b2NPL + b3NIM + e
ROA = b0 + b1CAR + b2NPL +b3NIM + b4Size + b5Age + e
We never hyphotese variable control

Path Analysis

Exogenous variable (Ksi)= is not posses an antecendent varaibles


Endogenous variable (Eta)= is posses an antecedent variables
Intervening /Mediating variable = is posses an antecedent as well as
consequent variables (1)
Coefficient parameter from Exogenous to endogenous (gamma)
Coefficient parameter from endogenous to endogeneus (beta)
1=1.11+1.22+ 1
2= 2.11+2.22+2.11+ 2

Structural Equation Modeling

Measurement Model:
1(Ksi)
X1=11+d1
X2=21+d2
X3=31+d3

Structural Model:
1=1.11+1.22+ 1
2= 2.11+2.22+2.11+ 2

Moderating Variables
X

Numbers of
Books read

Capability of
reading

Parent
Condition
illiterate
Z
Y = b0 +b1X + b2Z*X+ e
Y= b0 + b1X + b2Z +b3Z*X + e

Universal vs Contingency Theory

A and B as Shoes Company


If I have to setup MIS in company A, is it also applicable for company B
According Universal theory, yes it also can be applied as well at company B
But according to Contingency theory can not be applied to B since company B
Has its own situational or contextual factors that might be different from A,
The contingency variables are:
1. Environment uncertainty
2. Technology
3. Organizational structure
4. Strategy
5. Culture

Indepeden

Dependen

Partisipasi
Anggaran

Kinerja
Manajerial
Dependen

Independen

Kinerja
Manajerial

Partispasi
Anggaran
Motivasi
Independen

Moderating

Partisipasi
Anggaran

Dependen

Kinerja
Manajerial
Motivasi
Intervening

Hypotheses
A Special type of proposition that represents
conjecture about concepts stated in empirically
testable form.
Is derived from a proposition by linking one or
more constitutively defined concepts with the
empirical indicators identified in the operational
definition.
Proposisi: suatu pernytaan tentang konsep yang
dapat dinilai benar atau salah jika dikaitkan
dengan fenomena.
Jika proposisi ini dirumuskan untuk pengujian
empiris, maka disebut hipotesis

Hypotheses

Hipotesis sering juga digambarkan sebagai suatu pernyataan dimana kita


mengkaitkan variabel kepada kasus. Kasus adalah entity atau sesuatu
yang sedang dibahas dalam hipotesis.

Hipotesis dapat dibedakan menjadi


A. Hipotesis deskriptif (descriptive hypotheses): yaitu proposisi yang
menyatakan tentang keberadaan, ukuran, bentuk, atau distribusi suatu
variabel.
Kota-kota di Amerika mengalami kesulitan anggaran.
Kota-kota = kasus
Kesulitan anggaran= variabel
Delapan puluh persen pemegang saham PT XYZ menyukai kenaikan
deviden kas.
PT XYZ= kasus
Sikap pemegang saham yang menghendaki kenaikan deviden= variabel

Hypotheses

Beberapa peneliti lebih senang menggunakan pertanyaan penelitian


daripada hipotesis deskriptif.
Apakah kota-kota di Amerika mengalami kesulitan anggaran?
Apakah para pemegang saham PT XYZ menyukai kenaikan deviden
kas?
B. Hipotesis Relational : merupakan pernyataan yang menggambarkan
hubungan antara dua variabel dalam kaitannya dengan suatu kasus
Mobil impor dipandang memiliki kualitas yang lebih baik oleh
konsumen Indonesia dibandingkan dengan mobil buatan dalam
negeri.
Konsumen = kasus
Negara asal dan kualitas = variabel

Hypotheses

1.

Hipotesis relational dapat berbentuk:


Hubungan korelasi: tdk ada hubungan sebab-akibat
Masinis muda (umur<35th) lebih rendah produktivitasnya
dibandingkan masinis yang berumur 35th atau lebih.
2. Hubungan sebab-akibat: dalam hal ini adanya
perubahan satu variabel akan mempengaruhi variabel
lainnya.
Adanya kenaikan pendapatan keluarga akan
meningkatkan prosentase pendapatan yang ditabung.

Hypotheses

Bentuk baku hipotesis


Null Hypotheses (H0)
Tidak ada beda antara x dan y
Tidak ada asosiasi/korelasi antara x dan y
Tidak ada pengaruh x terhadap y
Alternative Hypotheses (HA)
Ada beda antara x dan y
Ada asosiasi/korelasi antara x dan y
Ada pengaruh x terhadap y
Hipotesis yang baik hrs memenuhi tiga hal:
a. Memenuhi tujuan penelitian
b. Dapat diuji
c. Lebih baik dari rivalnya.

The Impact of Structure, Environment, and Interdependence on The Perceived


Usefullness of management Accounting System
Robert H Chenhall and Degan Morris
The Accounting Review Vol LXI No 1 January 1986
External
Environment
Uncertainty
Moderating

Organizational
Structure:
Decentralization

Organizational
Independence

Perceived
Usefulness
Of MAS:
1. Scope
2. Timeliness
3. Aggregation
4. Integration

Hipotesis Penelitian
H1: There is a direct relationship between the
perceived usefulness of the MAS characteristic
of broad scope and the three contextual variable
of 1)decentralization, 2) perceived environment
uncertainty, 3) organizational interdependence.
H2: There is direct relationship between the
perceived usefulness of the MAS characteristic
of timeliness and the contextual variable of PEU.
H3: There is direct relationship between the
perceived usefulness of the MAS characteristic
of aggregation and the two contextual variables
of 1) decentralization, and 2) PEU

Hipotesis Penelitian
H4: There is direct relationship between the perceived
usefulness of the MAS characteristic of integration and
the two contextual variables of 1) decentralization, and
2) organizational interdependence.
H5: There is an indirect relationship between the
perceived usefulness of the two MAS characteristic of 1)
broad scope and 2)aggregation, and PEU acting through
decentralization.
H6: There is an indirect relationship between the
perceived usefulness of the two MAS characteristic of 1)
broad scope and 2) integration, and OI acting through
decentralization.

Influences on Departemental Budgeting: An Empirical Examination of


A Contingency Model
Kenneth A merchant
Accounting, Organizational and Society Vol 9 1984

Situational
Characteristics
-Production
Technology
-Market factors
-Organizational
Characteristics

Budgeting
System
Characteristics

Organizational
Performance

Hipotesis Penelitian
Production technolgy and budgeting
H1: Department with productive technology that are
relatively routine and repetitive tend to place greater
emphasis on formal budgeting.
Market factors and budgeting
H2: Department with predominantly in the earlier stages of
product life cycle (emerging, growth) tend to place less
emphasis on formal budgeting than do departments with
products predominantly in the later stage (mature,
declining).
H3: Department with a relatively strong market position
tend to place greater emphasis on formal budgeting.

Hipotesis Penelitian
Organizational characteristics and budgeting.
H4: Larger, more diverse department tend to place
greater emphasis on formal budgeting.
Effects on organizational performance
H5: Organizational performance tend to be higher
where there is a fit between the use of
budgeting and the situational factors as
described in Hypotheses 1 -4

The Effect of Technological Sophistication on Strategic Profiles,


Structure and Firm Performance
Jeffrey G Covin and E Prescot
Journal of Management Studies 27:5
September 1990

Industry Technological Sophistication

Macro Strategy
Variable

Micro Strategy
Variable

Organizatioanl
structure

Firm
Performance

Hipotesis Penelitian
H1: Small firms in high-tech industries have mission
strategies which are more build-oriented than are those
of small firms in low-tech industries.
H2: Small firms in high-tech industries have strategic
postures which are more entrepreneurial than are those
of small firms in low-tech industries.
H3: Small firms in high-tech industries have structures
which are more organic than are those small firms in
low-tech industries.
H4: Small firms in high-tech industries perform better
than do small firms in low-tech industries.

Diversification and Performance: Critical Review and Future Directions


Deepak K Datta and Nandini Rajagopalan
Journal of Management Studies 28:5 September 1991
Degree of
diversification

Moderating

Diversification
strategy

Mode of
diversification

Industry structure
-Concentration
-Barrier to entry
-Capital intensity
-Growth
Organizational
Factor:
Structure,culture
system

Performance:
-return
-risk
- other

The Effect of Effort on Sales Performance and Job Satisfaction


By Steven P. Brown and Robert A Peterson
Journal of Marketing Vol 58, April 1994

Competitiveness

Instrumentality

Role ambiguity

Effort

Performance

Satisfaction

Role Conflict

The Design and Effects of Contriol System : Test of Indirect Models


By: Michael D Shields; F Johny Deng and Yutaka kato
Accounting, Organization and Society 25 2000

Participative
Std setting

Std Based
Incentive

Std
Tightness

Job Related
Stress

Job
Performance

Setting Penelitian
Laboratory Setting

Field Setting

Laboratory Research

Field Research

Laboratory Experiment

Field
Experiment

Common Type of Dependent Measure of Variables in


Accounting Research

Behavioral Measures
Frequency
Of respond

Latency

Number of
errors

Research involves
Measurement
Established measures
Through literture review
Validity and Reliability
Known

Self Report M
Rating Scale

Likert Scale
Attitude measuremen
Develop own measure

Need to test for validity


and reliability

Desain Penelitian
Non-Experimental
Quasi-Experimental
Design
Based on correlational
research strategy
- Observational research
- Case study research
- Content analysis
- Survey research
- Quasi-experimental

Experimental Design
Based on experimental
research strategy
- Simple experiment
- Multiple group
experiment
- Field experiment

Quasi experimental design if the data come from an environment which ex


Or events that occurred without his direct intervention.
True experiment design if he is (1) able to manipulate explicitly one or mor
pendent variables, (2) to assign subject to control or experimental groups
(basically to achieve randomization)

Sampling Method
Unit analisis:
1. individuals groups artifacts (books,
photos, newspapers)
2. geographical units (town, census tract,
state) .
3. social interactions (dyadic
relations, divorces, arrests)

Probability Sampling

Probabilitas

Populasi
Persh Go Public
Di BEJ
350 persh

Sample
60 persh

Mean
Mean

Variance
Std Dev

Std. Dev
Variance

Probability Sampling
Simple random sampling:
1. Lotere
2. Tabel Random
Complex Random Sampling:
1. Systematic random sampling
2. Stratified random sampling
3. Cluster random sampling

Non-Probability Sampling
Convenience sampling
Purposive sampling
Judgemnetal sampling
Kesalahan Sampling:
Type I error (alpha): salah padahal benar
Type II error (beta): benar padahal salah

Menentukan Besarnya Sample

a.
b.
c.

a.

Ada 3 faktor yang mempengaruhi sample size:


Variance atau heteroginitas dari populasi (S)
Besarnya acceptable error (E)
Confidence level (Zc.i)
Menentukan besarnya sample:
Estimate std dev populasi (kasar 1/6 dari
range)
b. Lakjukan judgment tdp kesalahan yang
diinginkan.
c. Tentukan confidence intervalnya

Perhitungan besarnya sample


Rumus : n= (ZS/E)2
Dimana:
Z = nilai cofidence level
S = std dev. Sample atau populasi
E = nilai accepted error, plus atau minus
error factor (one half total confidence
interval)

Perhitungan besarnya sample


Seorang peneiliti ingin meneliti
pengeluaran untuk lipstick dan
menginginkan besarnya confidence level
95% (Z) dengan range kesalahan (E)
kurang dari $2 dengan standar deviasi
$29
n = (ZS/E)2 = [(1.96)(29)/$2)]2= 808, jika
error range menjadi $4 ,maka sample
n = [(1.96)(29)/$4)]2 = 202

Uji Kualitas Data


Uji Reliabilitas atau konsistensi : cronbach
alpha
Uji validitas :
a. Bivariate korelasi
b. Analisis faktor
Uji Non response bias

Metode Analisis Data


Metode Dependen: menguji ada tidaknya
hubungan dua set variabel. Satu variabel adalah
variabel bebas (independen) dan satu variabel
adalah variabel terikat (dependen). Tujuan
metode dependen menentukan apakah variabel
bebas mempengaruhi variabel terikat.
Metode Interdependen:jika set data yang ada
tidak mungkin dikelompokkan kedalam variabel
bebas dan terikat, maka yang dapat dilakukan
adalah mengidentifikasi bagaimana dan
mengapa variabel tersebut saling berkaitan satu
sama lain.

Teknik Analisis Data


Variabel terikat

Variabel Bebas

Teknik Analisis

1.

Satu metrik

Satu non-metrik
Dua kategori

Uji Beda t-test

2.

Satu metrik

Satu non metrik


>dua kategori

3.

Satu metrik

Dua non metrik


>Dua kategori

Analysis of variance
(ANOVA) one way
Anova
Two way Anova

4.

Dua atau lebih


metrik

Satu atau lebih non


metrik

Multivariate analysis
of variance (Manova)

Teknik Analisis Data


Variabel terikat

Variabel bebas

Teknik Analisis

5. Satu metrik

Dua atau lebih


metrik dan non
metrik
Dua atau lebih
metrik dan non
metrik
Dua atau lebih
metrik

Multiple Regression

6. Satu non metrik

7. Dua atau lebih


metrik

Analisis Diskriminan
Logistic regression
Structural equation
Modelling (SEM)

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