CHAPTER III

RESEARCH METHOD

3.1 Types of Research

According to Sugiono (2013) there are several types of research methods

including quantitative research methods and qualitative research. Quantitative
approach method is research by obtaining data in the form of numbers and then
explained properly. While qualitative research is the development of narratives in
the form of words, schemes and images.

This research uses descriptive quantitative research, where it describes

how the perception and socialization of SAK EMKM can affect the
implementation of SAK EMKM. In this case, how the perception of MSME in
Malang about SAK EMKM and how the socialization of SAK EMKM in Malang
can affect the implementation of SAK EMKM, through data collection and a
questionnaire to the relevant respondents.

3.2 Population and Sample

According to Sekaran and Bougie (2016:236) population refers to the

entire group of people, events, or things of interest that the researcher wishes to
investigate. Based on that definition, the population of this research are MSME
located in Malang. Sample is a group of people, objects, or items that are taken
from a larger population for measurement (Sekaran and Bougie, 2016: 273). This
study uses individual unit analysis namely the MSME’s perpetrators in Malang,
East Java. The individual unit analysis chosen because the data will be collected
from each MSME’s perpetrators and treat the response of each perpetrators as an
individual data source.

The population in this study are MSME which registered on the

Cooperative and MSME office located in Malang. The researcher chooses Malang
because MSME in Malang start to standardize and certified by the Cooperative
and MSME office in order to make MSME in Malang better. The total number of
MSME in Malang are 112.000 units in 2018. The respondent choose for this
research are MSME perpetrators (owner or worker). In this study, the number of
samples from unknown population was determined based on Roscoe (1975) in
Sekaran and Bougie (2016: 264) that statement explains where sample sizes larger
than 30 and less than 500 are appropriate for most research, a minimum sample
size of 30 for each category is necessary and in multivariate research (including
multiple regression analysis) the sample size should be 10 times as large as the
number of variables in the study. The sample in this study are as many as 50
MSMEs located in Malang.

The sampling design of this research is convenience methods that is Non-

probability sampling with considerations if each element of the population does
not have the same opportunity to be selected as the most accessible sample or
member choses as the subject of research. This method also used to make the
research process easier, faster and affordable in terms of cost.

3.3 Types and Sources of Data

This research uses primary data. According to Sekaran and Bougie

(2016:38) such data that the researcher gathers firsthand for the specific purpose
of the study are called primary data. It can be gathered by some methods such as
interviewing people, observation or by administering questionnaires to
individuals. This research uses survey method to collect data by giving
questionnaire to the respondent. A questionnaire is a preformulated written set of
questions to which respondents record their answers, usually within rather closely
defined alternatives (Sekaran & Bougie, 2016). The minimum number of
questionnaires expected to return are 50% from total questionnaire distributed.
The questionnaires are provided with statements in a Likert scale with answer
range between (1) to (5) with details:
 Statement Answer Score
Strongly Disagree (SD) 1
Disagree (D) 2
Positive Neutral (N) 3
Agree (A) 4
Strongly Agree (SA) 5
Table 3.1 – Likert Scale’s Score

3.4 Operational Definition and Variables Measurement

The purpose of this research is to find out if the perception of MSME

perpetrators and the socialization of SAK EMKM affect the implementation of
SAK EMKM. This research uses two kinds of variables, the independent variable
(X) and the dependent variable (Y). Independent variables can affect dependent
variable and dependent variable influenced by independent variables. There are
two independent variables in this research, which are perception of MSME
perpetrators (X1) and the socialization of SAK EMKM (X2). The dependent
variable in this research is the implementation of SAK EMKM (Y).

3.4.1 Perception of MSME Perpetrators

Perception is organizing, interpreting the stimulus to the senses and is an

integrated response in the individual. With perception someone will realize about
the situation around him and the state of oneself (Kusumaningtyas, 2012).
According to the definition, the perception of MSME perpetrators is the learning
process of people through the prejudice from the information obtained from
hearing and vision. According to Badria et al. (2018), the perception of MSME
perpetrators can be measured by:
 1. Knowing business development.
2. Supporting business interests.
3. Improving business management.
4. Facilitate the issuance of financial statements.
5. Can be understood.
6. Evaluating accounting report.
7. Presentation of accounting information.
8. Provide an overview of the company's condition.
9. Help decision making.
10. Facilitating bank credit and education.

3.4.2 Socialization of SAK EMKM

According to Dirdjosisworo (1985: 81), socialization means three

important things. First, the process of socialization is a learning process, which is
a process of an individual taking the way of life or the culture of the community.
Second, In the process of socialization the individual studies the measure of
compliance with behavior in the community in which he lives, and patterns of
values and behavior, attitudes, and habits and ideas. Third, all traits and skills
learned in the process of socialization are arranged and developed as a unity in his
personal self. Following the definition, the socialization of SAK EMKM is a
learning process of individual how to adjust with the environment and how to
coordinate their behavior with others behavior and learn accordance with the roles
and regulations set by the SAK EMKM. The socialization indicator consists of 5
questions:

1. There is socialization.
2. Using SAK EMKM.
3. Simpler than SAK ETAP.
4. Help managing the business.
5. Business development.
3.4.3 Implementation of SAK EMKM

SAK EMKM created to help and facilitate the need of financial report of
MSME. Many researches prove that some of MSME not yet implement SAK
ETAP because it is considered too complex and not suitable for MSME.
According to the definition above, implementation of SAK EMKM is a standard
used for MSME perpetrators as the simplification of SAK ETAP that help MSME
to create financial report and access bank. According to Nanang et al. (2017),
indicators of implementation of SAK EMKM can be measured by:

1. Understanding of accounting.
2. Implementing accounting.
3. Data processing.
4. Recording.
5. Manually recording.
6. Computerized recording.
7. Educational background.
8. Recording in accordance with SAK EMKM.
9. Less than 5 years’ experience.
10. More than 5 years’ experience.

3.5 Research Instrument Test

3.5.1 Validity Test

Validity is a test of how well an instrument that is develop measures the

particular concept it is intended to measure. In other words, validity is concerned
with whether we measure the right concept. It also indicates the extent to which
observations accurately record the behavior in which you are interested (Sekaran
& Bougie, 2016). The questionnaire is said to be valid if the question in the
questionnaire is able to reveal something that will be measure by the questionnaire
(Ghozali, 2011: 52). The validity measurement in this study was done using SPSS
program as a tool and the instrument is analysis factor for the convergent validity
and Pearson correlation for discriminant validity.

3.5.2 Reliability Test

Reliability is a test of how consistently a measuring instrument measures

whatever concept it is measuring. It also refers to the consistency of observations,
usually whether two (or more) observers, or the same observer on separate
occasions, observing the same event attain the same results (Sekaran & Bougie,
2016). A questionnaire is said to be reliable if someone’s answer to the statement
is consistent or stable over time (Ghozali, 2011:47). The reliability test in this
research will carried out using SPSS program as a tool as well as through the
Cronbach’s (α) statistical test. A construct or variable is said to be reliable if it
gives the Cronbach’s Alpha value ≥ 0.70.

3.6 Data Analysis Model

This research used multiple regression analysis because it has more than
one independent variable used to explain variance in the dependent variable.
Multiple regression analysis provides a means of objectively assessing the degree
and the character of the relationship between the independent variables and the
dependent variable: the regression coefficients indicate the relative importance of
each of the independent variables in the prediction of the dependent variable
(Sekaran & Bougie, 2016). The multiple regression equation in this research study
can be formulated as follows:
 Y = α + b1X1 + b2X2

Y : Implementation of SAK EMKM

α : Constant

b1-b3 : Regression Coefficient

X1 : Perception

X2 : Socialization

3.7 Classic Assumption Test

3.7.1 Normality Test

Normality test is test used to determine if a sample or any group of data

fits a standard normal distribution. It can be performed mathematically or
graphically. It also can be used to distinguish if normally distributed residual is
inside the regression model. To know and determine the normality of the data,
this study will use statistical test Kolmogorov-Smirnov in every variable. The data
can be stated as normal distribution if the asymptotic significance value was equal
or more than 0.05 (or error rate is 5%).

3.7.2 Multicollinearity Test

Multicollinearity is an often encountered statistical phenomenon in which

two or more independent variables in a multiple regression model are highly
correlated (Sekaran & Bougie, 2016). The aim of multicollinearity test is to test
whether the regression model has a high or perfect correlation between the
independent variables. To detect the presence or absence of multicollinearity in
the regression model, the researcher found the TOL (Tolerance) and VIF
(Variance Inflation Factor) values of each independent variable to the dependent
variable with the help of SPSS program as tool. If the TOLvalue ≤ 0.10 or the VIF
value ≥ 10, then it describes the existence of multicollinearity (Ghozali, 2011:
106).

3.7.3 Heteroscedascticity Test

Heteroscedasticity refers to the data which has unequal variance across the
predictor variable. It occurs when the difference in variance of the error terms for
the range of observations. Heteroscedasticity test examines the occurrence of
value inequality in the residual variance regression model from one observation to
another (Ghozali, 2011). It is to test whether in the model regression occurs
inequality of variance from the residual one observation to others. A good
regression model is not symptomatic heteroscedasticity or has a homogeneous
variance. If a model regression contains symptoms of heteroscedasticity, it will
give results deviate. In this test, if the scatterplot doesn’t make any pattern, it can
be concluded that the regression model does not contain heteroscedasticity.

3.8 Coefficient of Determination

3.8.1 T Test

Hypothesis testing or significance test is used to find out how great the
influence of independent variable to the dependent variable. The hypothesis will
be tested are as follows:

1. If t arithmetic > t table and significant value < 0.05, then H1 is accepted,
so the independent variable (X) has a significant effect on the dependent
variable (Y).
2. If t arithmetic < t table and significant value > 0.05, then H2 is rejected, so
the independent variable (X) has no significant effect on the dependent
variable (Y).
3.8.2 F Test

This test is conducted to determine whether all independent variables (X1

and X2) included in the model have a confluence on the dependent variable. This
research uses significant level 0.05 (α = 5%). If the result is significant, the
regression model is worth to be tested. If the model is used feasible, meaning that
the independent variables are able to predict or explain the dependent variable
together.