UNIVERSITAS INDONESIA

FAKULTAS EKONOMI & BISNIS

DEPARTEMEN AKUNTANSI
PROGRAM STUDI S-1 REGULER
SILABUS
METODE PENELITIAN AKUNTANSI
ECAU609106
SEMESTER GASAL 2015/2016
No
.
1
2
3
4

Nama Pengajar
Hilda Rossietta / Ratna Wardhani A

5
6

Fitriani B
Siti Nurwahyuningsih Harahap C
Sylvia Veronica NPS / Evony Silvino Violita
D
Elok Tresnaningsih E
Vera Diyanti / Siti Nuryanah F

7
8
9
10

Desi Adhariani G
Dahlia Sari H
Nurul Husnah I
Rafika Yuniasih / Aria Farahmita J

11

Dyah Setyaningrum - K

12

Viska Anggraita - L

Subject Code

ACCT 19106

Subject Title
Credit Value
Pre-requisite/
Co-requisite/
Exclusion
Role and
Purposes

Accounting Research Method

3
Accounting Theory

Alamat E-mail
enjum9@yahoo.co.uk /
ratnawardhani@yahoo.com
fitri_any@yahoo.com
nungharahap@yahoo.com
sylvia_vnps@yahoo.com /
evony.silvino@gmail.com
elok.tres@gmail.com
veranabila1@gmail.com /
snuryanah@gmail.com
adekaka2002@yahoo.com
dahlia-s@ui.ac.id
nurulhusnah78@yahoo.com
rafikausman@yahoo.com /
farah_mj@yahoo.com
dyah.setyaningrum1978@gm
ail.com
viskaviska257@yahoo.co.id

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

Subject
Synopsis/
Indicative
Syllabus

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.
Week
#
1
2

3
4

6&7
8

Topic
Introduction to Research & Scientific
Research
Overview Research in Accounting &
Illustration of Research Process; Identify
and defining problem statement

Required
Reading
US: Chp. 1 & 2
US: Ch 3
Beaver,Oleret al.,
Editorial Report
Beaulieu
danReinstein: 354356
Lanisdan Richardson:
86-88

Group Presentation- Chapter 1 Introduction

Develop Critical Literature Review,
theoretical framework and hypothesis
development ; Elements of research
Design

US: Ch. 4,5, & 6

Beaulieu
danReinstein:
356-360
Lanisdan Richardson:
89-90
Case Study (Guest Lecture)
Cooper dan Morgan
Ratnanunga et al
Supplementary Video
from YouTube
Group Presentation- Chapter 2 Literature Review, theoretical
framework and hypothesis development
Data Collection Method: primary and
US: Ch. 7,8, & 9
secondary data
Beaulieu
danReinstein:
360-362
Lanisdan Richardson:
91
Sampling

US: Ch. 13
Beaulieu
danReinstein:
360-362

10

Measurement of variables: Operational

definition, scaling, reliability and validity

11

Quantitative data analysis

12

Qualitative data analysis& Research

Report

13&1
4

Teaching/Lear
ning
Methodology

Lanisdan Richardson:
91
US: Ch. 11 &12
Beaulieu
danReinstein: 360362
Lanisdan Richardson:
91-96
US: Ch.14 & 15
Beaulieu
danReinstein:
362369
Lanisdan Richardson:
96-106
US: Ch.16 & 17

Group Presentation-Chapter 1-3 (Introduction, Literature Review,

and Research Design)

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 sessions 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 groups
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

Student Study
Effort
Expected

Class Contacts
Lectures
Presentation
Other student study effort
Preparation for presentation
Preparation for project/assignment/tests

Reading List
and
References

22.5Hou
rs
12.5Hou
rs
10
Hours
25
Hours

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, 353373
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, 281301.
8. Lanis, R. dan G. Richardson, 2012, Corporate social
responsibility
and
tax
aggressiveness:An
empirical
analysis,Journal of Accounting and Public Policy 31, 86108
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_user
b. Why use the case study method:
http://www.youtube.com/watch?v=NjPnGFFfEkU&feature=emshare_video_user
c. Developing a research question:
http://www.youtube.com/watch?v=Ga7wczB7lo&feature=em-share_video_user