TYPES AND PROCESSESS OF RESEARCH

By:

Marchall Tondi Saulus Putra 1707531037

I Gde Arya Utama Wicaksana 1707531049

I Putu Laksmana Narayana 1707531060

I Made Surya Kusuma Arta 1707531122

ACCOUNTING DEPARTMENT

FACULTY OF ECONOMICS AND BUSINESS

UDAYANA UNIVERSITY

2019
 PART I
TYPES OF RESEARCH
1.1 Research Based on Purpose
According to Sekaran (2000:6-9) and Zikmund (2000:6-7) based on the
research objectives can be classified as follows:
1. Basic / Pure Research
Basic research or often called pure research is research that includes the
development of science. Basic research is usually done to test the truth of a
particular theory, or find out certain concepts in depth.
2. Applied Research
Applied research is research that involves the application of theory to solve certain
problems. In Applied Research there are 3 examples, namely:
a. Evaluation Research, namely: research that is expected to provide input or
support decision making about the relative value of two or more alternative
actions.
b. Research and Development, namely: research that aims to develop products
so that the product has a higher quality.
c. Action Research, namely: research conducted to immediately be used as a
solution to existing problems.
1.2 Research According to Method
According to Kuncoro (2007) research based on the method can be
classified as follows:
1. Historical Research
Historical research is a research activity that is focused on investigating,
understanding, and explaining past circumstances. The purpose of historical
research is to formulate conclusions about the causes, effects, or consideration of
past events that can be used to explain current events and anticipate future events.
2. Descriptive Research
Descriptive research is research that includes collecting data to test hypotheses or
answer questions about the final status of research subjects. The most common type
of descriptive research includes evaluating the attitudes or opinions of individuals,
organizations, circumstances, or procedures.

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 3. Correlational Research
Correlational research is research that seeks to determine whether there is a
relationship between two or more variables, and how far the correlation exists
between the variables that have been studied.
4. Comparative Causal Research
Comparative Causal Research is research directed to investigate cause-effect
relationships based on observations of the effects that occur and look for factors
that cause through the data collected. In this study the basic approach is to start with
the differences between the two groups and then look for factors that might be the
cause or result of these differences.
5. Experimental Research
Experimental research is a systematic method for building relationships that contain
causal phenomena. Experimental research is the core method of a research model
that uses a quantitative approach. In the experimental method, researchers must
carry out three requirements, namely controlling activities, manipulating activities,
and observation.
1.3 Research According to Their Exploration Level
According to Sugiyono (2003) research based on the level of exploration
(level of clarity) can be classified as follows:
1. Descriptive research
Descriptive research is research conducted to determine the value of an independent
variable, either one or more variables (independent) without making comparisons,
or connecting with other variables.
2. Comparative research
Comparative research is a comparative study. Here the variable is still the same as
the independent variable but for more than one sample, or at different times.
3. Associative research
Associative research is research that aims to determine the effect or also the
relationship between two or more variables. This research has the highest level
compared to descriptive and comparative because this research can build a theory
that can function to explain, predict and control a phenomenon.

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 4. Comparative-Associative Research
Comparative-Associative Research is research that aims to describe and test the
hypothesis of a correlation comparison between two or more variables in different
samples or populations
5. Structual Research
Structural Research is research that intends to describe relationships and test
hypotheses that are structural. Structural relationship is the relationship between the
independent variable and the dependent variable where there are intervening
variables between the two variables
1.4 Research by Data Type and Analysis
Various research methods when viewed from the foundation of philosophy,
data and analysis can be grouped into quantitative research methods, qualitative
research methods and combined research methods.
1. Quantitative Research Methods
This method is often called the traditional method, because this method has been
used for a long time. Quantitative methods can be interpreted as research methods
based on positivist philosophy, used to examine populations or specific samples,
collecting data using research instruments, analyzing quantitative / statistical data,
with the aim to describe and test hypotheses that have been set.
2. Qualitative Research Methods
In the 1990s it was named a new method, because of its recent popularity.
Qualitative research methods can be interpreted as a research method based on the
philosophy of postpositivism, used to examine the natural conditions of objects, (as
opposed to experiments) in which researchers as key instruments, data collection
techniques carried out by triangulation (combined), data analysis is inductive /
qualitative, and qualitative research results emphasize understanding of meaning,
and construct phenomena rather than generalization.
3. Combined Research Methods
It is a research method based on the nature of pragmatism or adaptation to
circumstances and is a combination of a combination of positivism and
postpositivism. Used to examine natural or artificial object conditions (laboratory)
where researchers can act as instruments and use instruments for measurement, data

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collection techniques can use tests, questionnaires and triangulation (combined),
data analysis is inductive (qualitative), and deductive ( quantitative), as well as the
results of combination research can be to understand the meaning of and make
generalizations.
1.5 Types of Research Data
Research was conducted to obtain data. Research data that can be used in
policy making, if viewed from the source, data can be divided into field research
data and documentation data. Documentation data can be in the form of data from
research results that have been conducted by researchers or others. Data directly
from the field is often called primary data, and documentary data is called secondary
data.
When viewed from ownership data, data from field research and
documentation are divided into internal data and external data. Internal data is
research data that comes from its own institution and external data is research data
obtained from outside the institution. Then, when viewed from terms of time, it
consist of data that form time series, cross sectional and combined.
Data in the form of time series are data collected several times in the same
time intervals, using the same instrument and objects. Cross sectional data is data
collected from the same or different objects with the same or different instruments
in different time intervals. Combined data is a combination of time series and cross
sectional data.
Data in the form of time series, cross sectional or a combination of both,
when viewed in terms of type can be in the form of qualitative, quantitative and
combined data. Qualitative data is data in the form of words, sentences, narratives,
gestures, facial expressions, charts, pictures and photographs. Quantitative data is
data in the form of numbers.
Qualitative data is divided into empirical qualitative data and meaningful
qualitative data. Empirical qualitative data is data as it is. For example, someone is
seen wearing a white shirt, then reported as is. Meanwhile, meaningful qualitative
data is an apparent fact. For example, someone wearing a white shirt, the meaning
that appears varies, for example the person feels cooler using bright colors or maybe
the person has been attending an event with a white dress code.

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 Based on the measurement scale, quantitative data can be divided into
discrete data and continuum data. Discrete data or nominal data, is quantitative data
that is separated from each other, not in a continuum. This data was obtained from
the calculation results. For example in a class of 30 students, 16 women and 14 men
the numbers 30, 16 and 16 are discrete data.
Continuum data is quantitative data that each other continues in one line.
This data is obtained from measuring results such as body weight, IQ, and others.
Continuum data can be divided into ordinal data, intervals, and ratios.
Ordinal data is quantitative data in the form of ranking. Between the ranking
the distance is not the same. Then, in ordinal data the smaller the number means the
higher the position. While the interval data is a continuum quantitative data that is
the same distance, but does not have an absolute zero value. Then, the ratio data is
a quantitative data continuum that is the same distance and has an absolute zero
value.
1.6 Research and Decision Making
Decision making is very important in modern company organizations.
Decisions in business activities vary widely. Decision making in companies can be
classified into three types, namely strategic decisions, tactical decisions, and
technical decisions.
1. Strategic decisions are decisions that determine the direction of the company's
activities in the long run in other words this decision is oriented towards future
circumstances. External information is needed in this decision.
2. Tactical decisions are the implementation of strategic decisions. This decision
is oriented towards short-term operational activities. At this level, planning and
control play a major role.
3. Technical decisions are decisions for daily routine activities, related to
controls for certain activities. The information needed for this decision is historical
and descriptive data from the activities that have just been carried out.
The Decision Making Process is a series of interrelated activities, focused
on the selection of various alternatives. This retrieval process includes several
stages:

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 1. Discovery and Formulation of Problems
Management is aware of a situation that arises, or will emerge, that needs to be
anticipated immediately and a problem discovery occurs. The discovery of this
problem can come from a management decision to make a new product, or it can
also be a complex problem such as the preparation of business unit planning
2. Model Selection
Problems that arise are diverse, so we need an proper problem solving model to
produce good results. Problem solving includes a variety of confusing facts that
must be adjusted accordingly.
3. Collecting Data
The next step is gathering information. Complete data produces quality analysis,
which will have an impact on decision making
4. Data Analysis
After all the data has been collected, the next step is to analyze the data. From the
analysis of data, there can be the possibility of finding new problems that require
new data. Some alternative decisions will be obtained through this analysis. The
use of a appropriate analytical models can improve the quality of alternative
decisions that are produced.
5. Evaluating Alternative
Of the various alternative decisions generated through the data analysis process,
each needs to be evaluated based on criteria determined by management. From the
results of the evaluation generated an alternative order list.
6. Decision Making
After the alternative order list has been compiled, an assessment of the application
of each alternative needs to be carried out. This decision is the best alternative based
on data collected. This stage of the decision making process will mainly be applied
to the preparation of strategic decisions and tactical decisions.

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 PART II
PROCESSESS OF RESEARCH
2.1. Research Problem Identification, Selection and Formulation
According to Unaradjan (2019) Identification of problems generally detects,
tracks, explains aspects of problems that arise and are related to the title of the study
or to the research variables. Problem identification should describes the problem in
the topic or title of the research.
Sekaran (2003) emphasizes that research problems or issues need to be
clearly identified and defined. Identifying research problems is important, because
subsequent research sequences, such as research objectives and hypotheses, are
very dependent on this stage. A problem or issue from research can be as follows
along with examples of issues from several studies (Jogiyanto, 2018)
1. Problems (problems) that occur that need a repair solution.
Example: Application of a balance score card to reduce customer
complaints
2. Opportunities (opportunities) or opportunities that will be captured.
Example: Increasing employee morale to improve their performance
3. Testing or verification of an existing theory of the phenomenon that will be
explained.
Example: Dividends as a mechanism for transferring monitoring costs
(monitoring costs) from shareholders to banks (testing agency theory)
4. The discovery of a new theory of a phenomenon.
Example: Moderation variables that affect budget participation on company
performance.
Problem Selection or Problem Limitation Research is conducted so that
research is more directed, focused, and does not deviate outside the research topic.
Due to limitations, time, cost, energy, theories, not all problems will be examined.
Problem limitation, includes at least 1) the location and object of research and 2)
Variables or research focus.
Problem formulation is the context of research, the reasons why research is
needed, and the instructions that direct the research objectives (Evans, 1997: 63).
Some characteristics of good problem formulation are as follows:

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 1. Generally shows the variables that attract researchers and descriptive
relationships, where the problem is simply expressed in a question that must
be answered.
2. Develop definitions of all relevant variables, both directly and operationally.
Operational meaning is an explanation in the process or operational
terminology. So, it does not cause differences in understanding between the
researcher and other parties related to the research.
The formulation of the problem must be accompanied by a background
problem. The background of the problem is all the information needed to
understand the problem compiled by the researcher.
2.2. Literature Review and Hypothesis
According to Kuncoro (2009), literature review, or literature survey, is an
important step in research. This step includes the identification, location, and
analysis of documents containing information relating to the research problem
systematically. This document includes journals, abstracts, reviews, books,
statistical data, and relevant research reports.
The main purpose of this literature review is to see what has been done by
previous researchers on research problems. In addition to avoiding duplication of
research, a literature review can also produce further insights and views on research
issues. Through this step the preparation of the hypothesis will be better because
the understanding of the problem under study will be more in-depth.
Sekaran (2016) states a hypothesis can be defined as a tentative, yet
testable, statement, which predicts what you expect to find in your empirical data.
Hypotheses are derived from the theory on which your conceptual model is based
and are often relational in nature. Along these lines, hypotheses can be defined as
logically conjectured relationships between two or more variables expressed in the
form of testable statements.
The hypothesis can be written in the form of a null hypothesis or an
alternative hypothesis. The null hypothesis is tried to be rejected and the alternative
hypothesis is tried to be accepted. The null hypothesis is a conjecture stating the
relationship between two variables is clear and there is no difference between them.
Alternative hypotheses are more used in social research such as in accounting,

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financial, and other studies. In social research many studies are needed that accept
or do not accept alternative hypotheses to infer the phenomenon. Because the goal
is to accept or support a hypothesis, the majority of social studies use an alternative
hypothesis.
2.3. Population and Sample
Cooper, Schindler (2014) states population is the total collection of element
about which we wish to make some inference. Sekaran (2016) also states The
population refers to the entire group of people, events, or things of interest that the
researcher wishes to investigate. It is the group of people, events, or things of
interest for which the researcher wants to make inferences (based on sample
statistics).
Sekaran (2016) a sample is a subset of the population. It comprises some
members selected from it. In other words, some, but not all, elements of the
population form the sample. By studying the sample, the researcher should be able
to draw conclusions that are generalizable to the population of interest. The basic
idea of sampling is that by selecting some of the elements in a population, we may
draw conclusions about the entire population (Cooper, Schindler, 2014: 338).
2.4. Method of collecting data
Sekaran (2016) Data gathered through existing sources are called secondary
data. Secondary data are data that have been collected by others for another
purpose than the purpose of the current study. Some secondary sources of data are
statistical bulletins, government publications, published or unpublished information
available from either within or outside the organization, company websites, and the
Internet.
Sekaran (2016) Primary data collection methods involve data collection
from original sources for the specific purpose of the study. The discussion on
primary data collection methods is organized around four principal methods of
primary data collection: interviews, observation, administering questionnaires, and
experiments. The primary data collection decision is interrelated with the other
steps in the research process.

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2.5 Data Analysis Plan
Data analysis is a critical stage in the research process. The main purpose of
data analysis provides information to solve problems. Therefore, each stage of data
analysis must begin with a pre-analysis stage, analysis stage.
2.5.1 Pre-Analysis Stage:
1. Data editing, which is a process that aims to make the data collected clear,
readable, consistent and complete
2. Variable development, this process is carried out to know that all variables have
data
3. Coding, which is the process of translating data into code (usually in the form of
numbers), which aims to move the data into data storage media and further
computer analysis.
4. Error Check, this process is carried out to ensure that the data to be transferred
to the storage media (computer) is correct.
5. Creating Data Structures, data structures are structured to include all data needed
for analysis, and then transfer them to the data storage media
6. Pre-analysis of Computer Checks, data that has been transferred needs to be
rechecked again, in addition to checking the data at this stage also checking the
software used to analyze the data
7. Tabulation, data that has been checked on storage media is arranged in tabular
form. In tabulation, the numbers will be entered in a table consisting of columns.
The order of the columns is arranged in logical order and each column head is
given a statement stating the contents of the column.
2.5.2 Analysis Data Stage
After conducting the pre-analysis stage, the data can be presented in tabular or
graphical form. Data analysis can be done through several data analysis methods.
2.6 Research Report Writing
2.6.1 Organizing the Report
The first step in the process of writing a report is to arrange how the
materials and data that have been collected will be presented. Furthermore, what
must be considered in writing a report is present the report, at this stage the writing
of the report must be in accordance with the predetermined writing format, so that

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all parts of the study are logically interrelated, so that they are easily understood by
the reader. In writing a research report, a research report scheme is needed. The
function of the research report scheme is to show the order in which the reports are
presented and show how the parts are interrelated.
2.6.2 Writing the First Concept
Problem in writing a research report is to start writing a research report. Some
suggestions that might be useful to solve this problem are:
1. Don't waste too much time thinking to start report writing.
2. If you find it difficult to get started, place the pen on paper and write everything
in mind
3. Don't make excessive revisions and corrections to the first concept
4. Talks about ideas in the mind then record sound and then write the idea.
2.6.3 Writing Check
Editing and revision the writing of the report is very necessary, in order the report
made can be accepted by the reader and there is no writing error. Four criteria for
revision of report writing, as follows:
1. Check the sentence in order to the reader easly to understand the report.
2. Grammar and spelling revisions.
3. Feasibility evaluation
4. Evaluation of content
2.7 Research proposal
Research design or proposal is a guideline that contains systematic steps that
will be followed by researchers to conduct their research (Sugiyono, 2013: 404).
The research proposal is divided into two, namely Quantitative and Qualitative
Research. Quantitative research proposals are specific and standard, as well as
proving, so the problem must be clear. The qualitative research proposal is more
about finding and constructing phenomena, so the research problem is temporary
and will develop after Field Research.
The Structure of Writing a Research Proposal consists of 3 parts, namely
the beginning, the main part, and the final part.

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 Beginning Part:
Title page
Approval page
Main Part:
Chapter 1. Preliminary
1.1. Background
1.2. Formulation Of Research Problems
1.3. Research Purposes
1.4. Benefits Of Research
Chapter 2. Literature Review, Conceptual Framework And Research Hypothesis
2.1. Literature Review
2.2. Conceptual Framework
2.3. Research Hypothesis
Chapter 3. Research Methods
3.1. Research Design
3.2. Research Sites
3.3. Object of Research
3.4. Research Variable
3.4.1. Variable Identification
3.4.2. Definition of Operational Variables and Measurement Of
Research Variables
3.5. Data Types and Sources
3.6. Research Instruments (Primary Data Only)
3.7. Population, Sample, and Sampling Method (Primary Data Only)
3.8. Method of Collecting Data
3.9. Data Analysis Technique
Final Part:
References
Attachment

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2.8 Proper and legal citation methods
Citation is an opinion quote or sentence taken from someone, whether in the
form of written or oral that aims to strengthen the argumentation in a paper. There
are various things that must be considered in writing a quote:
a. The author must consider that citation is needed
b. The author must take full responsibility for the accuracy of the quote
c. Authors must consider the type of quote, be it a direct quote or an indirect
quote
d. Don't use too many direct quotes
There are two types of quotes that are generally used, namely direct and
indirect quotes:
1. Direct quotes are written directly in the lines of the manuscript, which contains
a short reference address of the material referenced, namely: author's name, year of
publication, and page. For journal articles, mass media articles, or papers, page
numbers do not need to be included, example :
a. Berelson (1952:18) mendefinisikan analisis isi sebagai “teknik penelitian
untuk mendeskripsikan secara obyektif, sistematik dan kuatitatif isi
komunikasi yang tampak,”.
b. Sedangkan para ahli yang lain menyatakan, analisis isi adalah sebuah teknik
penelitian untuk membuat inferensi-inferensi dengan mengidentifikasi
secara sistematik dan obyektif terhadap karakteristik-karakteristik khusus
pada sebuah teks (stone et al., 1966:5).
2. Indirect quotes are quotes that take the essence of the essence without reducing
its true meaning. Indirect quotes are quotes that take from a reference written by the
authors of scientific papers using their own language style based on their own
understanding. Example of using footnotes and if not using footnote:
a. Tombol navigasi merupakan tombol yang berfungsi untuk mempermudah
pembaca dalam mencari informasi yang dibutuhkan di dalam sebuah blog¹.
b. ¹Wahyu Sya’ban, Build Your Blogger XML Template (Yogyakarta,
Andi:2010), hlm 197.

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 c. Kelompok adalah sekumpulan manusia yang merupakan kesatuan dan
memiliki identitas, dimana identitas tersebut dapat berupa adat istiadat dan
sistem norma yang mengatur pola interaksi masyarakat manusia yang hidup
di dalam masyarakat.
d. Selain itu pengertian kelompok menurut Homans (1950:76) mengatakan
bahwa “kelompok merupakan sejumlah individu yang berkomunikasi satu
dengan lainnya dalam jangka waktu tertentu yang jumlahnya tidak terlalu
banyak, sehingga hal tersebut memberikan kesempatan bagi semua anggota
untuk berkomunikasi secara langsung”.
3. Guidelines for writing the synthesis set by the Faculty of Economics and
Business of Udayana University:
1. One source of citation with one author (Sumarsan, 2017: 50)
2. One citation source with two authors (Full and Kinasih, 2015: 25)
3. One source with more than two authors (Ariyani et al., 2016: 12) or (Howard
et al., 2017: 42)
4. Two citation sources with different authors (Tuanakotta, 2011: 16; Agung,
2007: 21)
5. Two citation sources with the same author (Agung, 2017: 23, 2017: 19), if
the publication year is the same (Agung, 2017a: 15, 2017b: 26)
6. Sources of quotations that come from the work of an institution should
mention the acronym of the institution concerned, for example (IAI, 2017:
10)
7. Sources from journals, for example, Badan pengawas berperan penting
dalam peningkatkan kinerja LPD (Wahyudi dan Damayanthi, 2015).

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ACCOUNTING CONTEXTUAL EVENT:

Analysis of Market Reactions for Stock Split Announcements

Test the market's reaction to the announcement of the stock split corporate action

Ho = There is no market reaction

H1 = There is a positive market reaction to the announcement of a stock split

Samples from this study were 56 of all companies listed on the Indonesia Stock
Exchange from 2013-2017. If the company does a stock split there are indications
that the company wants to reduce the price of shares that are overvalued by the
market. Thus, the stock price is affordable by investors. This can increase the level
of company liquidity. Market reaction that occurs will be reflected in changes in
stock prices as measured by abnormal returns.

Abnormal return observation period, 3 days before the announcement of stocksplit,

3 days after the announcement of stocksplit, and 1 day when the date of stock split
announcement. The results of the one sample t-test have resulted in a significant
positive market reaction to the announcement of the stock split so that the
announcement of the stock split has a significant information content for all sectors
on the Indonesia Stock Exchange.

(Source: Paramitha, Dyah. 2019. Analisis Reaksi Pasar Atas Pengumuman Stock
Split. E-Jurnal Akuntansi Universitas Udayana. Vol 27.3: 1897-1924)

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 REFERENCES
Kuncoro, Mudrajad. 2009. Metode Riset untuk Bisnis dan Ekonomi. Edisi 3.
Ciracas, Jakarta: Penerbit Erlangga.
R. Cooper, Donald and Pamela S. Schindler. 2014. Business Research Methods.
Twelfth Edition. New York, USA: McGraw-Hill.
Sekaran, Uma and Roger Bougie. 2016. Research Methods for Business.
Seventh Edition. Chichester, UK: Wiley.
Hartono, Jogiyanto. 2018. Metode Penelitian Bisnis Salah Kaprah dan
Pengalaman-Pengalaman. Edisi Keenam. Yogyakarta, Indonesia: BPFE-
YOGYAKARTA.
Sugiyono. 2018. Metode Penelitian Bisnis. Bandung, Indonesia: Alfabeta.
Unaradjan, Dominikus Dolet. 2019. Metode Penelitian Kuantitatif. Jakarta,
Indonesia: Universitas Katolik Indonesia Atma Jaya.
Universitas Udayana, Fakultas Ekonomi dan Bisnis. 2018. Pedoman Penulisan
dan Pengujian Skripsi. Bali, Indonesia: Universitas Udayana.

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