UNIVERSITAS INDONESIAFAKULTAS EKONOMI & BISNISDEPARTEMEN AKUNTANSIPROGRAM STUDI S-1 REGULER

SILABUSMETODE PENELITIAN AKUNTANSI

ECAU609106SEMESTER GASAL 2015/2016

No. Nama Pengajar Alamat E-mail1 Hilda Rossietta / Ratna Wardhani – A enjum9@yahoo.co.uk /

ratnawardhani@yahoo.com2 Fitriani – B fitri_any@yahoo.com3 Siti Nurwahyuningsih Harahap – C nungharahap@yahoo.com4 Sylvia Veronica NPS / Evony Silvino Violita – D sylvia_vnps@yahoo.com /

evony.silvino@gmail.com5 Elok Tresnaningsih – E elok.tres@gmail.com6 Vera Diyanti / Siti Nuryanah – F veranabila1@gmail.com /

snuryanah@gmail.com 7 Desi Adhariani – G adekaka2002@yahoo.com8 Dahlia Sari – H dahlia-s@ui.ac.id9 Nurul Husnah – I nurulhusnah78@yahoo.com10 Rafika Yuniasih / Aria Farahmita – J rafikausman@yahoo.com /

farah_mj@yahoo.com11 Dyah Setyaningrum - K dyah.setyaningrum1978@gmail.com12 Viska Anggraita - L viskaviska257@yahoo.co.id

Subject Code ACCT 19106

Subject Title Accounting Research Method Credit Value 3Pre-requisite/Co-requisite/Exclusion

Accounting Theory

Role and Purposes The course aims on giving understanding to students the process of scientific research and its use as a problem-solving tools. Specifically, students will learn the research process starts from formulating research problem, perform critical literature review, develop a research framework, formulate hypotheses, develop appropriate research design, data analysis, and develop a research proposal. Students will also learn examples of application of scientific research as problem-solving tools and how the development of accounting research.

Subject Learning Outcomes

Upon completion of the subject, student will be able to:a) Understand the concept, process, and use of scientific research as

problem solving tools. b) Understand the research development in accounting.c) Identify and formulate a good research problem.d) Develop a good critical literature review, theoretical framework, and

hypothesis. e) Develop an appropriate research design to research problem.f) Use statistical software tools to conduct research.g) Perform quantitative and qualitative data analysis.h) Write research proposal for case study and empirical research.

Subject Synopsis/Indicative Syllabus Week # Topic Required

Reading1 Introduction to Research & Scientific Research US: Chp. 1 & 22 Overview Research in Accounting & Illustration of

Research Process; Identify and defining problem statement

US: Ch 3Beaver,Oleret al., Editorial ReportBeaulieu danReinstein: 354-356Lanisdan Richardson: 86-88

3 Group Presentation- Chapter 1 Introduction4 Develop Critical Literature Review, theoretical

framework and hypothesis development ; Elements of research Design

US: Ch. 4,5, & 6Beaulieu danReinstein: 356-360Lanisdan Richardson: 89-90

5 Case Study (Guest Lecture) Cooper dan Morgan Ratnanunga et alSupplementary Video from YouTube

6 & 7 Group Presentation- Chapter 2 Literature Review, theoretical framework and hypothesis development

8 Data Collection Method: primary and secondary data US: Ch. 7,8, & 9Beaulieu danReinstein: 360-362 Lanisdan Richardson: 91

9 Sampling US: Ch. 13Beaulieu danReinstein: 360-362 Lanisdan Richardson: 91

10 Measurement of variables: Operational definition, scaling, reliability and validity

US: Ch. 11 &12Beaulieu danReinstein: 360-362Lanisdan Richardson: 91-96

11 Quantitative data analysis US: Ch.14 & 15Beaulieu danReinstein: 362-369Lanisdan Richardson: 96-106

12 Qualitative data analysis& Research Report US: Ch.16 & 17

13&14 Group Presentation-Chapter 1-3 (Introduction, Literature Review, and Research Design)

Teaching/Learning Methodology

Teaching method uses class discussions and experiential learning approaches, in which students achieve the study objectives by preparing research proposal directly under the guidance of lecturer. Research proposal is conducted in groups (2 people per group) determined by lecturer and executed starting from the third week until the last week of classes.

At some sessions, lecturer will give a review of the session’s topic. Next, each group will present their research progress in accordance with the topic at the session, to be discussed with the lecturer as facilitators. Results of the discussion are expected to provide input to each groups to improve its research design. This sharing sessions also expected to benefit the students to learn from other group’s experiences.

Students are required to study the reading material for each session independently, and then discuss the material to their group on how to apply the topic to their research proposal. Students can consult to lecturer via e-mail or if necessary, students may also consult directly to lecturer.

Students will also be introduced to statistical software such as Stata, SPSS and E-views, so that the students will have sufficient expertise in data processing.

Assessment Method in Alignment with Intended Learning Outcomes a b c d e f g h

Continues assesment 100%GROUP 55%Presentation research proposal (5%) v v v v vProgress report proposal (20%) v v v v v vFinal report proposal (20%) v v v v v vLab assignment (10%) v vINDIVIDUAL 45%Attendance, participation (5%) v v v v v v v vMid-term Exam (20%) v v v vFinal Exam (20%) v v v v

Specific assesment methods/tasks

% weighting

Intended learning outcomes to be assesed (Please tick as

appropriate)

Student Study Effort Expected Class Contacts

Lectures 22.5HoursPresentation 12.5HoursOther student study effortPreparation for presentation 10 HoursPreparation for project/assignment/tests 25 Hours

Reading List and References

Required Readings:

Sekaran, U. & R. Bougie, 2013. Research Method For Business: A Skill-Building Approach. John-Wiley & Sons, Inc, 6th (US).

Supplementary Readings:1. Beaulieu, P. dan A. Reinstein, 2010, Belief perseverance among accounting

practitioners regarding the effect of non-audit services on auditor independence , Journal of Accounting and Public Policy 29, 353–373

2. Beaver, W.H., 2002, Perspectives on Recent Capital Market Research, Accounting Review 77 (2), 453-474.

3. Cooper, D.J dan W. Morgan, 2008, Case Study Research in Accounting, Accounting Horizons, 22 (2), 159-178.

4. Editorial Report, Management Accounting Research: 20 years on, 2010, Management Accounting Research, 21, 278-284.

5. Mala, R. dan P. Chand, 2014, Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants, The International Journal of Accounting 49, 263-288.

6. Oler, D.K., et al., 2010, Characterizing Accounting Research, Accounting Horizons, 24 (4), 635-670.

7. Ratnatungaa, J., M.S.C. Tseb, dan K.R. Balachandranc, 2012,Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers, The International Journal of Accounting 47, 281–301.

8. Lanis, R. dan G. Richardson, 2012, Corporate social responsibility and tax aggressiveness:An empirical analysis,Journal of Accounting and Public Policy 31, 86–108

9. Additional journals in the context of Indonesia

Supplementary Video from YouTube:a. Case study: http://www.youtube.com/watch?

v=FuG8AzK9GVQ&feature=em-share_video_userb. Why use the case study method: http://www.youtube.com/watch?

v=NjPnGFFfEkU&feature=em-share_video_userc. Developing a research question: http://www.youtube.com/watch?v=Ga7w-

czB7lo&feature=em-share_video_user