METODOLOGI PENELITIAN

(Manajemen Keuangan-B 2018)

KELOMPOK 2:

1. Clarissa Julia Apsari 7311418064

2. Mahardika Dandy Nugraha 7311418166

3. Sachqnava Aguesta Prasastine 7311418172

4. Yosi Setya Pratiwi 7311418173

5. Muhammad Zamzuri 7311418183

6. Darul Yudha Wijaya 7311418190

No. Judul Artikel Penulis Jenis Pengertian Jenis Sampling Penjelasan Jenis Sampling dari Artikel
Sampling
1. Reputation of Caracuel Simple Simple Random Sampling adalah 1. Tujuan penelitian
multinational companies: et al. Random sebuah teknik pengambilan sampel The purpose of this paper is to use
Corporate social (2017) Sampling yang dilakukan dengan memberikan stakeholder theory as the theoretical
responsibility and kesempatan yang sama bagi sluruh reference framework to study the influence
internationalization anggota populasi untuk menjadi
of internationalization (geographic
sebuah sampel penelitian. Cara
pengambilan dengan metode ini yaitu international diversification) and social
menggunakan nomor undian. performance on multinational companies’
(Sumber: https://rumus.co.id/teknik- (MNCs) reputation.
2. Variabel penelitian
pengambilan-sampel/ ) Social performance of the firm,
Reputation of the MNC, Activity secto,
Size, Financial performance of the MNC.
3. Hipotesis penelitian
H1: Geographic international
diversification of MNCs is positively
related to their social performance
H2 : Social performance of MNCs is
positively related to their reputation level.
H3 : MNCs’ social performance mediates
the relationship between geographic
international diversification and
reputation level.
4. Jenis penelitian
Kuantitatif
5. Populasi dan Sampel
The final sample included a total of 113
MNEs and 672 observations over a period
of six years (2005-2010). We also
obtained the financial information from
Standard & Poor’s (Capital IQ) and draw
the information on social performance
from the KLD database.
6. Bagaimana peneliti mengambil
sampel penelitian: We also obtained
the financial information from Standard
& Poor’s (Capital IQ) and draw the
information on social performance from
 the KLD database.

2. Factors Influencing Kimuta Proportion Proportionate Stratified Random 1. Tujuan penelitian

Credit Rationing by dan ate Sampling biasa digunakan pada To establish the factors that influence
Commercial Banks in Ambrose Strasfield populasi yang mempunyai susunan credit rationing in Kenya.
Kenya Random bertingkat atau berlapis-lapis. Teknik
(2013)
Sampling ini digunakan bila populasi 2. Variabel penelitian
mempunyai anggota/unsur yang tidak Independent Variable:
homogen dan berstrata secara
Firm characteristics (Risk profile &
proporsional. (Sumber:
https://www.statistikian.com/2017/06 Earnings), Loan characteristics ( Interest
/teknik-sampling-dalam- Rate, Collateral Provided & Loan
penelitian.html ) maturity), Observable characteristics
(Credit history & Age and gender)

Dependent Variable:
Credit rationing (Amount of loan applied
& Amount of loan granted)

3. Hipotesis penelitian
i. To determine how firm characteristics
influences credit rationing by commercial
banks in Kenya.
ii. To investigate how loan characteristics
influences credit rationing by commercial
banks in Kenya.
iii. To find out how observable
characteristics influences credit rationing
by commercial banks in Kenya.
4. Jenis penelitian
Kualitatif.
 5. Populasi dan Sampel
The population of interest for this study
comprised of the 44 commercial banks
licensed to carry out banking business in
Kenya under the banking act (cap 488)
section (4) and (5) that are in operation as
at 2009 according to Central Bank of
Kenya (2009): Annual Bank Supervision
Report.
6. Bagaimana peneliti mengambil
sampel penelitian: This study made use
of both the primary data and secondary
data. Primary data was collected using
semistructured questionnaires that were
administered personally by the
researcher. The questionnaires were
administered to credit analysts of the
banks under study. Three questionnaires
will be issued to each sample this is
because in each commercial bank there
are many credit analysts who approves
the credit sought by borrowers.

3. The Effect of Arshad Disproporti Disproportionate stratified random 1. Tujuan penelitian

Organizational Culture et al. onate sampling (sampel acak berstrata To investigate factors that affect the
towards Total Quality (2018) Strasfield proporsional) adalah teknik implementation of Total Quality
Management Random pengambilan sampel yang dilakukan Management (TQM) in the government
(TQM)Implementation in Sampling apabila sifat atau unsur dalam
agencies in Malaysia. Specifically the
Malaysia Public populasi tidak homogen dan berstrata objective of this study is to determine
Organization secara kurang atau tidak proporsional. whether a significant relationship exists
Disproportionate stratified random between organizational culture and TQM
sampling digunakan untuk
implementation.
menentukan jumlah sampel bila
populasinya berstrata tetapi kurang
proporsional. 2. Variabel penelitian
Independent Variable (Variabel X):
(Sumber: https://rumus.co.id/teknik- Organizational culture
pengambilan-sampel/
Dependent Variable (Variabbel Y):
http://repo.iain- Total quality management (TQM)
tulungagung.ac.id/5541/6/BAB implementation
%20III.pdf ) 3. Hipotesis penelitian
Organizational culture has a significant
Disproportionate Stratified Random relationship with TQM implementation.
Sampling digunakan untuk 4. Jenis penelitian
menentukan jumlah sampel bila Kuantitatif
populasinya berstrata tetapi kurang 5. Populasi dan Sampel
proporsional. (Sumber: Based on the total population of
https://rumus.co.id/teknik- government servant from 47 Pahang State
pengambilan-sampel/ ) Agencies amounting to 10,866, the
appropriate sample size is 375.
6. Bagaimana peneliti mengambil
sampel penelitian: The data from this
study were collected from staff of
Malaysian Government Agencies at
Pahang State. Basically, these above
mentioned agencies located in town area
were chosen due to geographical
convenience for accessibility of the
respondents.
4. Factors that influence Herawati Area Cluster Sampling (Area Sampling) 1. Tujuan penelitian
financial self-efficacy et al. (Cluster) juga cluster random sampling. Teknik To analyse the effect of financial learning
among accounting (2019) Sampling) pengambilan sampel ini digunakan quality (FLQ) and parental
students in Bali bilamana populasi tidak terdiri dari socioeconomic status (SES) on the
individu-individu, melainkan terdiri
financial self-efficacy (FSE) of
dari kelompok-kelompok individu
atau cluster. Teknik sampling daerah undergraduate Accounting students in
digunakan untuk menentukan sampel Bali with students’ financial literacy (FL)
bila objek yang akan diteliti atau serving a mediator.
sumber data sangat luas. (Sumber:
https://www.statistikian.com/2017/06 2. Variabel penelitian
/teknik-sampling-dalam- Independent Variable:
penelitian.html ) Affected the financial self-efficacy of
undergraduate Accounting students

Dependent Variable:
Financial learning quality, SES and
financial literacy

3. Hipotesis penelitian
H1 : Financial learning quality has a
direct effect on the financial literacy of
Accounting students in Bali.
H2 : Parental socioeconomic status (SES)
has a direct effect on the financial literacy
of Accounting students in Bali.
H3 : Financial learning quality has a
direct effect on the financial self-efficacy
of Accounting students in Bali.
H4 : Parental socioeconomic status (SES)
has a direct effect on the financial self-
efficacy of Accounting students in Bali.
H5 : Financial literacy has a direct effect
on the financial self-efficacy of
Accounting students in Bali.
H6 : Financial learning quality has an
indirect effect on the financial self-efficacy
of Accounting students in Bali via
financial literacy.
H7 : Parental socioeconomic status (SES)
has an indirect effect on financial self-
efficacy of Accounting students in Bali via
financial literacy.

4. Jenis penelitian
Kuantitatif.

5. Populasi dan Sampel

The population consisted of all
undergraduate Accounting students in the
Province of Bali who were in their fourth
or sixth semesters in the academic year
2017/2018, numbering 2,784.
The sample consisted of 561 students.
6. Bagaimana peneliti mengambil
sampel penelitian: The research was
conducted at all public and private
universities that featured the
 undergraduate Accounting study program:
- UniversitasUdayana;
- Sekolah Tinggi Ilmu Ekonomi Triatma
Mulya Denpasar;
- Universitas Hindu Indonesia (UNHI);
-Universitas Mahasaraswati
Denpasar;The research was conducted at
all public and private universities that
featured the undergraduate Accounting
study program:
- UniversitasUdayana;
- Sekolah Tinggi Ilmu Ekonomi Triatma
Mulya Denpasar;
- Universitas Hindu Indonesia (UNHI);
- Universitas Mahasaraswati Denpasar;
- Universitas Warmadewa;
- Universitas Pendidikan Nasional Bali
(Undiknas); and
- Universitas Pendidikan Ganesha.

5. Validation of corporate Tay et al. Sampling 1. Tujuan penelitian

environmental citizenship (2020) Sistematis Metode Systematic Random To validate the corporate environmental
measurement in Sampling ini menggunakan data citizenship measurement originally
Malaysia interval dalam memilih sampel developed by Banerjee (2002) in the
penelitian yang akan digunakan. Malaysian setting.
Misalnya, didalam suatu penelitian
membutuhkan 10 sampel dari 100
orang, maka jumlah kelompok 2. Variabel penelitian
intervalnya adalah 100 : 10 = 10. Dependent Variable (Y): Environmental

Selanjutnya responden tersebut dibagi
ke dalam masing-masing kelompok,
lalu akan diambil secara acak dari
tiap kelompoknya. (Sumber:
https://rumus.co.id/teknik-
pengambilan-sampel/ )
degradation
Independent Variable (X): Corporate
environmental citizenship, Internal
environmental orientation, External
environmental orientation, Corporate
strategic focus, Functional strategic focus
3. Hipotesis penelitian
H1: Industrial activities and the inherent
greed of private businesses to gain profit
have led to a higher
H2: Business organizations are often
blamed for environmental degradation
H3: Business organizations pursue
corporate environmental
citizenship based on their benefits
4. Jenis penelitian
Kuantitatif
5. Populasi dan Sampel
The population of this study comprised of
2,745 Grade 7 construction companies in
Malaysia rather than other construction
companies listed in other grades; Grade 7
construction companies not only have
higher levels of sustainability awareness
and knowledge, but these companies
integrate sustainability into their business
practices as well (Nazirah, 2010)
6. Bagaimana peneliti mengambil
sampel penelitian: This study adopts
 quantitative research methodology.
Emailed questionnaires were used to
collect data from a large number of
targeted participants, i.e. the executive
director or managing director of
participating construction companies in
Malaysia.

6. The Impact of Bakar Sampling Sampling kuota adalah teknik untuk 1. Tujuan penelitian
Psychological Factors on dan Yi kuota menentukan sampel dari populasi this research attempts to bridge the gap of
Investors’ Decision (2015) yang mempunyai ciri-ciri tertentu the differences in terms of geographical
Making in Malaysian sampai jumlah (kuota) yang location and demographic profile between
Stock Market: A Case of diinginkan. Teknik ini jumlah
Malaysia and other countries by
Klang Valley and populasi tidak diperhitungkan akan
Pahang tetapi diklasifikasikan dalam examining the impact of the psychological
beberapa kelompok. Sampel diambil factors on investors’ decision making in
dengan memberikan jatah atau the Malaysian stock market.
quorum tertentu terhadap kelompok.
Pengumpulan data dilakukan
langsung pada unit sampling. Setelah 2. Variabel penelitian
jatah terpenuhi, maka pengumpulan Dependent variable (Y): Investors’
data dihentikan. (Sumber: Decision Making
https://www.statistikian.com/2017/06
/teknik-sampling-dalam- Independent variable (X1):
penelitian.html ) Overconfidence
(X2): Conservatism
(X3): Herding
(X4): Availability Bias
3. Hipotesis penelitian
H1: Standard ordinary finance has
constantly presumed that investors.
 H2: Pychologists have found that human
beings do not behave as rationally as
economists suppose.
H3: The relationship between
psychological biases, namely the
overconfidence bias.
4. Jenis penelitian
Kuantitatif
5. Populasi dan Sampel
The data used is collected from
questionnaires from a sample size of 200
respondents including lecturers, students
of finance, bank officers, executives and
managers who are involved in the
Malaysian stock market. Hair, Black,
Babin, Andersion and Tatham (1998,
p.111) suggest that with quantitative
research, at least 100 respondents should
be studied in order to fit the statistical
methods of data analysis.
6. Bagaimana peneliti mengambil
sampel penelitian: The data used is
collected from questionnaires from a
sample size of 200 respondents including
lecturers, students of finance, bank
officers, executives and managers who are
involved in the Malaysian stock market.

7. The effect of work Pawirosu Sampling Sampling aksidental adalah teknik 1. Tujuan penelitian
environment, leadership marto et penentuan sampel berdasarkan To determine the effect of the work
style, and organizational al. Accidental kebetulan, yaitu siapa saja yang environment, leadership style and
culture towards job (2016) secara kebetulan bertemu dengan organizational culture on job satisfaction
satisfaction and its peneliti dapat digunakan sebagai and its implication toward the
implication towards sampel, bila dipandang orang yang
performance of the employees.
employee performance in kebetulan ditemui itu sesuai sebagai
Parador Hotels and sumber data. (Sumber:
Resorts, Indonesia https://www.statistikian.com/2017/06 2. Variabel penelitian
/teknik-sampling-dalam- Independent:
penelitian.html ) the work environment, leadership style
and organizational culture

Dependent:
job satisfaction and its implication toward
the performance of the employees.
3. Hipotesis penelitian
H1: Work environment gives positive and
significant effect on the job satisfaction of
Parador Hotels and Resorts employees.

H2 :Leadership style brings significant

and positive impact on the job satisfaction
of Parador Hotels and Resorts employees.

H3:Organizational culture has a positive

and significant influence on the job
satisfaction of Parador Hotels and Resorts
employees.
H4: Work environment delivers a positive
and significant effect on employee
performance at Parador Hotels and
Resorts.
H5 :Leadership style influenced
significantly and positively the employee
performance at Parador Hotels and
Resorts.
H6: Organizational culture able to give
positive and significant impact on
employee performance at Parador Hotels
and Resorts.
H7: Job satisfaction affected the employee
performance at Parador Hotels and
Resorts significantly and positively.
H8: Job satisfaction plays as a mediating
variable between work environment and
employee performance at Parador Hotels
and Resorts.
H9: Job satisfaction has a role as a
mediating variable between leadership
style and employee performance at
Parador Hotels and Resorts.
H10: Job satisfaction acts as a mediating
variable between organizational culture
and employee performance at Parador
Hotels and Resorts.

4. Jenis penelitian
Kuantitatif.
5. Populasi dan Sampel
The population of this study was all
 employees of Parador Hotels and Resorts,
as many as 642 people.
6. Bagaimana peneliti mengambil
sampel penelitian: Data sampling was
determined by considering several factors
of Slovin formula; it ranged between 100
and 150 data, and the minimum sample
size was 100 or 5-10 respondents for each
parameter, and guided by the 10-time rule
of thumb. Based on these considerations
and to anticipate such missing data or
incomplete data, the authors determine the
sample size by 200 people. Once the
survey was shared, the returned and
processed questionnaires were 179.

8. Corporate governance Puspitani Purposive Sampling purposive adalah teknik 1. Tujuan penelitian
mechanism and the level ngrum Sampling penentuan sampel dengan To find empirical evidence whether
of internet financial dan pertimbangan tertentu. Pemilihan corporate governance mechanisms
reporting: Evidence from Atmini sekelompok subjek dalam purposive (ownership structure, independent
Indonesian companies (2018) sampling, didasarkan atas ciri-ciri
commissioners, and audit committee
tertentu yang dipandang mempunyai
sangkut paut yang erat dengan ciri- characteristics) affect the level of
ciri populasi yang sudah diketahui voluntary disclosure of Internet Financial
sebelumnya. Maka dengan kata lain, Reporting (IFR).
unit sampel yang dihubungi
disesuaikan dengan kriteria-kriteria 2. Variabel penelitian
tertentu yang diterapkan berdasarkan Independent Variable:
tujuan penelitian atau permasalahan Managerial ownership,blockholder
penelitian. (Sumber: ownership,independent commissioners,
https://www.statistikian.com/2017/06 audit committee meeting frequencies, and
/teknik-sampling-dalam- audit committee competency.
penelitian.html )
Dependent Variable:
Dependent variable of this research is the
level of voluntary disclosure in the form of
IFR.

3. Hipotesis penelitian
H1: managerial ownership influence the
level of IFR negatively.
H2: blockholder ownership influence the
level of IFR negatively.
H3: independent commissioner influence
the level of IFR positively
H4: audit committee meeting frequencies
influence the level of IFR positively.
H5: audit committee competency
influences the level of IFR positively.

4. Jenis penelitian
Kuantitatif.
5. Populasi dan Sampel
Populations of this research are all 420
companies listed in The Indonesian Stock
Exchange in the period of 2010.
Sample of this research is determined
using purposive sampling method, based
 on 6 criteria as follows: (1) the companies
are not bank, credit agencies other than
bank, securities, insurance, and holding
and other investment companies; (2) the
companies have websites to share
financial and nonfinancial information,
not only to advertise their products; (3)
the website is not under construction; (4)
the companies do not report equity
deficiency; (5) the financial statements are
denominated in rupiah; and (6) the
companies have all data needed in this
research. There are 95 companies fulfil
these criteria.
6. Bagaimana peneliti mengambil
sampel penelitian: The data of this
research are categorized as secondary
data. Corporate governance mechanism
data and financial ratios data are gained
from annual report of sample companies
for the year 2010 and downloaded from
www.idx.co.id. Financial and nonfinancial
data to measure the level of IFR are taken
from companies’ website.

9. The effect of accounting Hadiyant Sampling Sampling jenuh adalah teknik 1. Tujuan penelitian
methods on financial o dan Jenuh penentuan sampel bila semua anggota To examine the relationship between
Puspitasa populasi digunakan sebagai sampel. accounting measurement method of
reporting quality ri (2017) Hal ini sering dilakukan bila jumlah
populasinya relatif kecil, kurang dari
30 orang. Sampel jenuh disebut juga
dengan istilah sensus, dimana semua
anggota populasi dijadikan sampel.
(Sumber:
https://www.statistikian.com/2017/06
/teknik-sampling-dalam-
penelitian.html )
biological asset and financial reporting
quality. Specifically, this study examines
whether using fair value method or the
historical cost method on biological asset
provides different financial reporting
quality.
2. Variabel penelitian
Variabel dependent (terikat) = Kualitas
pelaporan keuangan.Jadi variabel
dependent pada artikel ini adalah
“Kualitas pelaporan keuangan” diaman
variable ini adalah yang akan dijelaskan
atau dipengaruhi pada variabel
independent pada penelitian ini.
Variabel independent (bebas) = Pengaruh
metode akuntansi.
Dimana pada variabel independent atau
variabel bebas pada penelitian ini adalah
“Pengaruh metofe akuntansi” yang mana
itu akan menerangkan atau menjelaskan
pada variabel dependent atau variabel
terikat.
3. Hipotesis penelitian
H1 : Metode biaya historis pada aset
biologis memberikan pengaruh kualitas
pelaporan keuangan
H2 : Pengaruhh dengan menggunakan
nilai wajar yang
H3 : Pengukuran akuntansi tergadap
kedua metode yang berbeda
4. Jenis penelitian
Kuantitatif.
5. Populasi dan Sampel
This study uses the Roundtable on
Sustainable Palm Oil (RSPO) agriculture
companies as the sample. RSPO is a non-
profit organisation established in 2004
with the objective to promote the growth
and use of sustainable oil pal products
through credible global standards and
engagement of stakeholders. The member
of RSPO consists of the stakeholders
coming from 7 palm oil industry sectors
namely, Oil Palm Growers, Processors or
Traders, Consumer Goods Manufacturers,
Retailers, Bank and Investors,
Environmental and Conservatism NGOs
and Social and Development NGOs.

6. Bagaimana peneliti mengambil

sampel penelitian: This study then relies
on the annual reports of 38 companies
from the Palm Oil Growers over a four-
year period starting from 2011 to 2014.
Most of these entities use historical cost
measurement to measure the biological
assets. The data was then keyed-in and
analysed using SPSS. Before the data

10. Impact of corporate
social responsibility
initiatives on Taiwanese
banking customers
McDonal Snowball Snowball sampling merupakan salah
d dan Lai Sampling satu teknik pengambilan sampel yang
(2010) sangat sering digunakan ketika
populasi penelitian sangat sulit untuk
ditemukan atau langka. (Sumber:
https://rumus.co.id/teknik-
pengambilan-sampel/ )
Snowball sampling adalah teknik
pengambilan sampel yang awal mula
jumlahnya kecil, kemudian sampel ini
disuruh memilih teman-temannya
untuk dijadikan sampel. Dan begitu
seterusnya, sehingga jumlah sampel
makin lama makin banyak. (Sumber:
https://www.statistikian.com/2017/06 2. Variabel penelitian
/teknik-sampling-dalam-
penelitian.html )
analysis, this study converted the financial
information
currency into US Dollar to allow
comparability on the financial information
among the entities.
1. Tujuan penelitian
Scant research has investigated retail
banking customers’ reactions to different
corporate social responsibility (CSR)
initiatives. This study seeks to investigate
whether Taiwanese retail banking
customers prefer corporate social
responsibility (CSR) initiatives that favour
themselves or other stakeholder groups
(community, environment), and whether
these initiatives impact customer attitude
and behavioural intentions.
The benefit of using an experimental
design is that the independent variable (in
this case, CSR initiatives), is controlled so
that systematic differences in the
dependent variables, attitude and
behaviour, are attributed to differences in
the independent variable (Tabachnik and
Fidell, 2001).
3. Hipotesis penelitian
H1: Customer-centric initiatives will have
stronger positive effects on customer
attitudes to the bank compared to
philanthropic initiatives, with
environmental initiatives having the least
positive attitudinal effects.
H2: Customer-centric initiatives will have
stronger positive effects on customer
behavioural intentions to the bank
compared to philanthropic initiatives, with
environmental initiatives having the least
positive behavioural effects.
H3: Following reports of CSR initiatives,
bank customer attitudes will strongly
impact behaviour.

4. Jenis penelitian
Kuantitatif.
5. Populasi dan Sampel
130 Taiwanese banking customers
answered questionnaires examining
attitude and behaviour in response to
three different CSR initiatives.

6. Bagaimana peneliti mengambil

sampel penelitian: Snowball sampling
was used to gain respondents. In snowball
sampling, respondents are selected from
the friendship network of existing
members of the sample (Thompson and
Collins, 2002). One of the researchers e-
mailed a cover letter introducing the study
to her personal network of friends and
acquaintances in Taiwan, requesting that
only banking customers respond. Different
news stories and the survey were attached
to the e-mail. Respondents went into a
draw for a small value-shopping voucher.
Participants were asked to return their
answered survey to the researchers by a
particular date, but forward the
unanswered survey on to their friends and
acquaintances.