Telaah Artikel Riset

Akuntansi Metode Survei

Penelitian Survei
• Penelitian survei adalah :
• Penelitian yang mengambil sampel dari satu populasi terkait suatu fenomena
tertentu yang akan diteliti, dengan tujuan:
1. Eksploratif : terbuka, mencari, pengetahuan masih sedikit
2. Deskriptif : pemaparan mengenai fenomena sosial tertentu
3. Penjelasan : deskriptif yang disertai pengujian hipotesis
4. Evaluasi : menunjukkan pencapaian dari suatu tujuan
5. Prediksi : penggunaan hasil survei untuk suatu tujuan tertentu
• Fenomena pada penelitian survei terkait perilaku
• Pengambilan data yang paling sering dilakukan : kuesioner
• Faktor yang perlu diperhatikan : penyusunan dan penyebaran kuesioner, sampling
dan analisis
Telaah Riset Akuntansi - Survei
• Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M.(2017)
• Employee participation, performance metrics, and job performance: A survey study based on self-
determination theory.

• Van der Stede, W. A., Mark Young, S., & Xiaoling Chen, C.(2006)
• Doing Management Accounting Survey Research

• Gul, F. A., & Chia, Y. M. (1994)

• The effects of management accounting systems, perceived environmental uncertainty and
decentralization on managerial performance: A test of three-way interaction.

• Abernethy, M. A., & Brownell, P. (1997)

• Management control systems in research and development organizations: the role of accounting,
behavior and personnel controls
Telaah Riset Akuntansi – Survei – Latar Belakang
• Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M.(2017)
• Employee participation, performance metrics, and job performance: A survey study based on self-
determination theory
• Pemikiran mengenai keterlibatan karyawan dalam penyusunan kriteria penilaian kinerja

• Van der Stede, W. A., Mark Young, S., & Xiaoling Chen, C.(2006)
• Doing Management Accounting Survey Research
Telaah Riset Akuntansi – Survei – Latar Belakang
• Gul, F. A., & Chia, Y. M. (1994)
• The effects of management accounting systems, perceived environmental uncertainty and
decentralization on managerial performance: A test of three-way interaction.

• Abernethy, M. A., & Brownell, P. (1997)

• Management control systems in research and development organizations: the role of accounting,
behavior and personnel controls
Telaah Riset Akuntansi – Survei – Kerangka Pemikiran - Hipotesis
• Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M.(2017)
• Employee participation, performance metrics, and job performance: A survey study based on self-
determination theory.

• Van der Stede, W. A., Mark Young, S., & Xiaoling Chen, C.(2006)
• Doing Management Accounting Survey Research

• Gul, F. A., & Chia, Y. M. (1994)

• The effects of management accounting systems, perceived environmental uncertainty and
decentralization on managerial performance: A test of three-way interaction.

• Abernethy, M. A., & Brownell, P. (1997)

• Management control systems in research and development organizations: the role of accounting,
behavior and personnel controls
Telaah Riset Akuntansi – Survei – Hasil & Pembahasan
• Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M.(2017)
• Employee participation, performance metrics, and job performance: A survey study based on self-
determination theory.

• Van der Stede, W. A., Mark Young, S., & Xiaoling Chen, C.(2006)
• Doing Management Accounting Survey Research

• Gul, F. A., & Chia, Y. M. (1994)

• The effects of management accounting systems, perceived environmental uncertainty and
decentralization on managerial performance: A test of three-way interaction.

• Abernethy, M. A., & Brownell, P. (1997)

• Management control systems in research and development organizations: the role of accounting,
behavior and personnel controls
Telaah Riset Akuntansi – Survei – Kesimpulan (≠ isi artikel)
• Groen, B. A. C., Wouters, M. J. F., & Wilderom, C. P. M.(2017)
• Employee participation, performance metrics, and job performance: A survey study based on self-
determination theory.

• Van der Stede, W. A., Mark Young, S., & Xiaoling Chen, C.(2006)
• Doing Management Accounting Survey Research

• Gul, F. A., & Chia, Y. M. (1994)

• The effects of management accounting systems, perceived environmental uncertainty and
decentralization on managerial performance: A test of three-way interaction.

• Abernethy, M. A., & Brownell, P. (1997)

• Management control systems in research and development organizations: the role of accounting,
behavior and personnel controls