6.

7 Sample Error sources

When the researched sample data results in a statistical value that does not conform to its
population parameters accurately and precisely it means a statistic error (statistic error). There
are two factors that are the cause of statistic error, namely:

a. Sampling error (Sampling error)

Sampling errors are caused due to various possibilities on each procedure in the sample
selection, among other errors in the sampling frame error, or errors in the determination of
the unit sampling error, or random sampling error.
- Sampling Frame Error
The sampling framework is a list of the sampling units available in the population, which
serves as the basis for sample withdrawal. A sampling frame error is a type of error caused
by the difference between elements in the sample framework with elements of the target
populations, likely not to contain newly entered population elements, possible elections
sampling frame elements are less representative if the number and character of the elements
are relatively significant.
Example: In research with the title of "Influence of Gender, Obedience pressure, Task
Complexity, and Experience of Performance Analysis of Auditors in Auditing Judgement",
the target population is an auditor who has been working in KAP in Bali Registered in the
Indonesian Public Accountant Association (IAPI) directory. However, in such research
researchers took the element to frame the sample less representative towards its population.
For example, researchers enter the criteria in the sample framework, which is both male and
female auditors working in the KAP in Bali registered in IAPI, auditors who have experience
in their field minimum of 5 years, and based on types of audits performed. Based on the
explanation, researchers make mistakes in sorting criteria to be the framework of the sample
on the criteria of auditors who have 5 years of experience, because the auditor can consist of
junior auditor, senior auditor, supervisors, partners and managers. Researchers should
determine which types of auditors will be researched, because not all the types of auditors in
the KAP are still conducting audits.
 - Unit Sampling Error

The unit sampling error is a type of error caused by the determination of the elements in a
sample unit that may be less representative of its population characteristics. The level of
heterogeneity of population elements can lead to errors in sample units defined by specific
strata or clusters. Certain elements may have the opportunity to enter into multiple strata or
groups of sample units. Because if an element is only chosen once, it will likely cause an
error in classifying element into several strata or groups as the sample unit is a source of
error caused by the determination of sample units. Mistakes that occur are usually caused by
the researcher's fault in determining the sampling method.

Examples: In the study titled "Professional Influence on Judgement, experience,

expertise, knowledge accounting and auditing and skepticism of auditors against the
correctness of the Auditor's opinion". In the weaver, researchers decided to use the stratified
random sampling method. The research is a qualitative study that requires consideration by
people who are experts in their field. So this research should use the sampling method
purposive.

- Random Sampling Errors

A random sampling error is a type of error caused by a variation in randomly selected

sample subjects. This type of error is likely to be contested by values of very varied or
extreme elements (too high or too low), so as to remove the average calculation of the
average. This error is often called a statistic fluctuations error that occurs because of a
variation in the value of the selected elements as a sample. The smaller the variation in the
value of the elements, the lower the probability of randomly selected sample errors.

b. Systematic error (Systematic error)

A systematic error is a fault caused by factors outside the sampling process (non-sampling
error). This systematic error usually occurs because of the design weakness of research and
misconduct of research. There are two factors that affect the systematic error namely:
 1. Respondent Error

The respondent's fault is the type of error caused by the respondent's response to the survey
method. If the research respondent wants to cooperate and answer the question correctly, then the
results of the data obtained will fulfill the expected objectives. Error respondents consist of two
types, namely:

a. Non-Response bias Error

A Non-response bias error is a mistake that occurs because the subject of a sample that does
not provide a response is more representative than the subject of the sample that provides the
response, so that the investigated samples are less accurate and precise in the reflects its
population characteristics. This issue does not only occur in the collection of data with surveys
by post or shared-link, but also happens to surveys through individuals, interviews over the
phone and face-to-face interviews. For example, in a survey, a result of 30% of respondents gave
a response and as much as 70% of respondents did not respond. Up to 70% of samples are more
representative than sample subjects that provide feedback.

Example: In a study titled “Quality Influence of Accounting information system against COSO
based on Internal control and its impact on fraud prevention”. Researchers use a Questionnaire
deployment as a data collection method. If the respondent who requested to fill the Questionnaire
replied with a choice that is neutral. For example, there are five options in the questionnaire,
namely SL (always), SR (often) K (sometimes), J (rarely), TP (never) and on all questions are
answered with the answer K (sometimes) is a mistake caused because the respondent does not
give The correct answer to the questionnaire.

b. Response bias Error

A response bias error is an error that occurs because the respondent gives an incorrect answer
in reality either intentionally or unintentionally. Incorrect or inappropriate answers given by the
respondent led to erroneous researcher's interpretation of the respondent's responses. Some
things that can create a bias response, namely:
  The trend of respondents who gave an answer agrees to the questions that he or she did
not understand (acquiescence bias).
 Propensity of respondents that provide extreme answers (externity bias) or neutral
(neutrality bias) to most questions.
 Mutual role between interviewers and respondents so that the respondent's answers are
affected by the interviewer's opinion (refractive) or the interviewers ' assistance to the
respondent to answer the question (auspice bias).
Example: In a study entitled Influence of Quality accounting information system against
COSO based Internal control and its impact on fraud prevention. Researchers use a
Kuisoner deployment as a data collection method. If the respondent who requested to fill
the Kusioner replied with a choice that is neutral. For example, there are five kinds of
options in the questionnaire namely SL (always), SR (often) K (sometimes), J (rarely),
TP (never), then the respondent replied with random without understanding the intent of
the statement in the questionnaire.
Example: In a study titled Implementation of Accounting Information system in cash
receipts. The mistake that researchers might do is that the possibility of double entering
data when using SPSS.
2. Administrative errors

Administrative errors are errors caused by administrative weakness or implementation of

research work. There are three types of administrative errors:

a. Data processing error

Error processing data is likely to occur due to errors in procedural or arithmetic processes
through a computer. Despite using a computer, accuracy remains dependent on human precision
in the creation of programs and inserting data into the computer. However, this type of error can
be minimized by setting the procedure carefully and carefully starting from editing data, coding,
and other stages of data processing using the computer.

b. Interviewer error

Interviewer errors are administrative mistakes caused by interviewer accuracy. The error may
be an interviewer's fault in noting the respondent's response or missing part of the information
that is important because the interviewer is less quickly noting the respondent's response orally.
The interviewer's fault can also be caused by a selective perception of the interviewer who only
records the respondent's answer that is not in line with the interviewer's attitude and opinion.

Example:

c. Interviewer Cheating (cheating)

Interviewer cheating on administrative mistakes can be an interviewer action that skips

questions on a sensitive topic for quick interviews to complete. Cheating may also occur if the
interviewer or the survey organizer answers themselves a list of questions or a questionnaire.

Example:

6.8 Sample Selection phase

Samples are part of a population that is expected to represent the characteristics of the
research population, so the information obtained from the samples can actually represent the
population. Therefore, the appropriate sample selection stage is required. According to
Indriantoro and Supomo (2010:118) sample selection stage, namely:

1) Determination of target population

The population is a sepsific population that is relevant to the purpose or problem of research.
According to Kuncoro (2010:123) The population can be distinguished into a limited population
and an unlimited population. The limited population is a very quantitative source of data, which
can be relatively numbered. The infinite population is a data source that cannot be determined so
that the relative cannot be expressed in the form of quantities.

2) Determination of the sample selection framework

The sample selection Framework is a list of the population elements that are used as the
basis for sampling.

3) Determination of sample selection method and selection of sampling number

 There are many ways that can be used to select samples. The methods used by researchers
depend on the type of research done. The methods of sample selection are grouped into two
outlines:

a. Method of research of probability samples or methods of sample selection randomly,

consisting of methods: simple random sampling, systematic sampling, stratified
sampling, cluster sampling, and Multitahap area. This type of method provides the same
opportunity for every element of the population to be selected as a sample with the
selection of random samples.
b. Method of research of non-probability samples or method selection in an unrandomized,
consisting of convenience sampling, judgement sampling, quota sampling, snowball
sampling, purposive sampling, incidental sampling, and saturated. This type of method
selects samples randomly so that each element of the population has a different
probability of being selected into a sample.

(David and Cosenza, 1993:222-223) as quoted by Kuncoro (2010:125) sample size

determination considerations four things to consider in determining the size of the sample in
a study:

 Degree uniformity, if the popolation is perfectly uniform, then one elementary course
of the entire population is enough representative to be researched. If the population is
completely heterogeneous, then only the complete counting can give a representative
picture.
 The desired precision in the study, the determination level is determined to be the
difference in the results of the sample differences with a complete counting result,
assuming the instrument, the interview technique, the interview quality used the same.
Quantitatively the precision measured from the Erroe standard, the smaller the default
error, the greater the level of precision.
 Analysis plan, data analysis plan with specific analysis techniques greatly determines
the amount of sample to be taken
 Subject to resource availability
4) Determination of sample size
 The Data to be analyzed is obtained from research samples. Thus, the greater the number
or size of samples with the correct sample method of course the data obtained will be more
representative or represent the population studied. However, the sample size is closely related
to research costs. If the sample size is large, then the cost of research will also be greater.

5) Determination of the sample unit

the final step in the sample selection process is to select the necessary samples. A
sample Unit is an element or group of elements that become the basis to be selected as a
sample. Sample selection based on the sample framework can be done through one stage or
multiple procedures.

6.9 Sampling Technique

Sampling technique is a generally divided technique of two probability sampling and
non-probability sampling (Malhotra: 2002).
The difference both lies in the random selection of samples from the population. When
researchers perform sampling of the population randomly then all members of the population
have the same opportunities to be selected as samples. In many cases, there is often a mistake
for the use of this random word. Many researchers who sampled random and without a
pattern stated that sampling was carried out randomly. Based on its understanding, the
random word's meaning is closely related to the understanding that all population members
have the same opportunity to be selected as a sample. This random condition can be achieved
when the sample framework is known so that the chances of choosing each unit of the
population are known. Therefore, samples taken with the probability sampling technique
meet the random sampling criteria as the sampling is carried out through a knowledge stage
of the population member's election.
Table of Differential between Probability Sampling and Non-probability Sampling
Techniques.
 Probability Sampling Techniques Non-probability Sampling Techniques
The sampling technique with the condition Sample techniques that do not use sample
of each population element has a fixed selection procedures on an opportunity basis.
opportunity for the election as a sample Not all population members have the same
opportunity to be selected as samples
All population members have the same Each population element does not have a fixed
opportunity to be selected as samples opportunity to be selected as a sample
The sample selection of the population is Sample selection from the population is not
randomly carried out randomly. In the implementation,
sampling depends on the personal assessment of
the researcher.
Sample selection is not performed Subjectivity, knowledge, beliefs, opinions and
subjectively experiences are often used as a consideration for
determining the population members to be
selected as samples
Can be obtained an estimate of the Although subjectivity plays a role in sampling, it
objective population characteristics is possible to obtain a good parameter interview
if the criteria defined by the researcher and the
selected sample are most reliable.
Sample framework required to take No sample framework Required
samples
Can use chance theory to suspect bias that
may occur
The opportunity to gain an estimate of the Generally, the accuracy of the information
objective population characteristics obtained is influenced by the subjectivity of
suggests the presence of sample researchers so often gained biased results. In
frameworks that are often difficult to certain conditions, the bias that appears cannot
fulfill. be eliminated by increasing the sample size and
not being accurately calculated.
The opportunity to gain an estimate of the Developed to answer the difficulties that arise in
objective population characteristics applying probability sampling techniques,
suggests the presence of sample especially related to the fulfillment of the needs
frameworks that are often difficult to of sample frameworks
fulfill.
Excelling (Advantages) in theory but in the From the point of view theory less reliable when
implementation often encountered some compared probability sampling. Sampling
mistakes due to the implementation of provides convenience that is not found in
carelessness. probability sampling.
 1) Probability Sampling
According to Sugiyono (2017:139) probability sampling is a sampling technique that
provides equal opportunities for each element of the population to be selected to be a
member of the sample. This sampling technique consists of four types, including simple
random sampling, proportionate stratified random sampling, disproportional stratified
random sampling, and cluster sampling.
3. Simple Random Sampling

According to Sugiarto (2017:143) The characteristics of simple random sampling, namely:

 Each member of the population has the same opportunity to be selected as a sample in the
study.
 Each element is selected independently of each other element and the sample is taken
with a random procedure from a sampling framework
 For a limited and relatively small population size, the sampling process is relatively easy
and the larger the population size, the sampling process is increasingly complicated.
 Sample draws from sample frameworks can be done with random tables, sweepstakes,
computers, and others.
Advantages and Disadvantages of simple random sampling (Kuncoro, 2010:127)
sampling techniques, including:
 Advantages:
o Sample selection procedure is very easy and simplest
o Unti selection of samples of only one type
o Fault classification can be avoided
o Simply with a large graphical representation of the population
 Disadvantages:
o A general overview of the population may have been unknown
o By using the same number of samples, the level of accuracy and accuracy of research
becomes lower than the selection of random stratification.
4. Stratified Sampling
In the selection of stratified sampling samples, the first step before selecting a sample is
to do a population grouping with certain criteria into multiple strata. Any element contained
in the population can only be incorporated into one of the strata. Each strata will serve as a
sample selection unit and each of the strata can be drafted in the sample selection framework.
Each element of the existing sample Unti will be selected randomly to become a sample.
According to Sugiarto (2017:150) characteristic stratified sampling, namely:
 Simple is selected by selecting a random starting point and then taking each successive
element from the sample frame to be sampled.
 Elements are selected from the population at the same interval by time, order, or room.

According to Kuncoro (2010:131) with respect to the proportion of the number of

samples taken with the number of elements on each unit of the sample, this stratified
sampling can be divided into two kinds, namely proportionate stratified random sampling
and disproportionate Stratified random sampling.
 Proportionate stratified Random sampling
Proportionate stratified random sampling technique is used when the population has
members/elements that are not homogeny and berstrata proportionally (Sugiyono, 2017:140).
The advantage of this technique is that the number of samples proportionate to the number of
populations in each strata, the overall sample will be able to represent the existing population
well and the researchers can draw comparisons of Each strata. While the weakness of this
technique is the information required enough so that researchers can determine the correct
proportions for each of the strata so as not to happen can be the determination of the number
of samples in each strata.
 Disproportionate stratified Random sampling
This technique is used to determine the number of samples, when the population is in a
strata but less proportional