ACCOUNTING DEPARTMENT

FACULTY OF ECONOMICS AND BUSINESS

UNIVERSITAS MUHAMMADIYAH YOGYAKARTA

SYLLABUS

COURSE: Disain Riset Archival INSTRUCTOR: Etik Kresnawati

CLASS: 6/Acc-G, H, I EMAIL: etikkresnawati@gmail.com
CLASS SCHEDULE: - Tuesday, 07.00-12.40 (E6.203) OFFICE: Acc. Dept. Lecturer Office
-Thursday, 07.00-14.50 (D.109)

Course Description and Objectives

The course introduces basic concepts and methods of scientific research, particularly in
accounting, using archival data. Topics covered in this course are scientific research concepts,
research design, archival data collection, data analysis, and research report writing. This
course is also designed in helping students to carry out their undergraduate research proposal.
After completion of this course, students are expected to be able to:
1. Identify problem areas that are likely to be studies.
2. State research problems clearly and precisely.
3. Develop skills and knowledge to discriminate “good” from “bad” academic research
reports.
4. Develop a set of testable hypotheses based on good theoretical framework.
5. Choose the appropriate statistical technique to test hypotheses.
6. Write and present research reports.
7. Develop research proposal.

Learning Methods
To achieve the learning objectives, we will employ student centered learning approach. In
this approach, instructor not lectures every material/concept of study. Instead, students are
active learners to find and construct their own knowledge and instructor serves as facilitator
to help students achieve learning objectives and develop interpersonal skills (i.e.
communication skills in the sense of arguing, reasoning, and presenting). In every class
session, we should work together to make sure research objectives achievement.
The course is designed for 24 sessions with four competence tests.

Texts
Sekaran, U and Bougie, R, “Business Research Methods: A Skill Building Approach,” Sixth
edition, 2013.
Academic papers (TBA)

Suggested Text
Cooper, Donald R. dan Pamela S. Schindler, ”Business Research Methods,” Twelfth edition,
2014.
Hartono, Jogiyanto, “Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-
pengalaman,” edisi 5, 2012.
Students’ Responsibilities
Since learning process is very importance in achieving learning objectives, students:
1. Must attend classes regularly and on time. A latecomer after 15 minutes the class gets
started is not permit to join the class.
2. Must read materials to be discussed in each session before class meeting.
3. Must summarize and make notes of important items that students are interested in and
bring up in the next meeting to discuss. The summary and notes are not collected unless
otherwise required for grading.
4. Must do all course assignments.
5. Are allowed to skip classes no more than 20% of actual class meetings (5x) without any
penalty. Violation of this rule may result in student’s deprivation of final exam or in
automatic failure of the course. It should be noted that the allowable absenteeism is
intended to protect students from any penalty that they do not deserve due to unexpected
events beyond their control. It is not a right that students should take or exercise.
6. Should be no: phone conversation, phone-beeps, -rings, etc during class meeting.

Grading
A student’s grade is based on total score of all grading components. The assessment is
designed so that a student can earn a total score of 100 for all combining components. The
composition of grade components: 1st, 2nd, 3rd, and 4th competence tests (10%, 10%, 15%, 30%,
respectively), assignments (15%), and class participation (20%).

Academic Integrity
There is no tolerance for plagiarism or academic dishonesty in any form, including, but not
limited to, viewing the exams of others, sharing answers with others, using books or notes
while taking the exam, copying answers or papers, or passing off someone else’s work as one’s
own. A breach of ethics or act of dishonesty can result in A FAILURE OF AN ENTIRE
COURSE (a grade of “E”).
 CLASS SCHEDULE FOR ARCHIVAL RESEARCH DESIGN

Class: 6/IPAcc Instructor: Etik Kresnawati

Day: Monday, 13.10-14.50 (E6.203) e-mail: etikkresnawati@gmail.com
Thursday, 08.50-09.30 (D.109)

Class
Topic Reference Assignment
meeting
Penjelasan silabus, motivasi, Etika Riset, overview Silabus
1
riset ilmiah
2 Introduction to research Sekaran & Bougie Ch 1 & 2
- Sekaran & Bougie Ch 2 K1
3 Overview of research process - Cooper & Schindler Ch 4

Defining Problem Statement & The Critical Sekaran & Bougie Ch 3 & K2: chapter
4
Literature Review 4, Paper 1, Paper 2 K3: paper
5 Research Topics in Accounting Paper 2, paper 3 K4
Theoretical Framework & Hypothesis Sekaran & Bougie Ch 5 K5: chapter
6
Development Paper 5, paper 6 K6: paper 5, 6
7 Test 1: overview until theoretical framework
Elements of Research Design and Measurement of Sekaran & Bougie Ch 6
8
Variables Paper 5
Sekaran & Bougie Ch 13
9 Sampling
Paper 5
Quantitative Data Analysis and Hypothesis Testing: Sekaran & Bougie Ch 14
How to select a test, Descriptive statistics, Test of
10
single mean and compare means

Quantitative Data Analysis and Hypothesis Testing: Sekaran & Bougie Ch 15

11 Univariate and multivariate regression, control
variable
12 Test 2: Matrix of research proposal
Quantitative Data Analysis and Hypothesis Testing: Sekaran & Bougie Ch 15
13
Moderating research design
Quantitative Data Analysis and Hypothesis Testing: Sekaran & Bougie Ch 15
14
Mediating research design
Quantitative Data Analysis and Hypothesis Testing: Sekaran & Bougie Ch 15
15 Discriminant analysis, logistic regression, Jogiyanto bab 9
Regression with intervening variable
Writing Research Report Sekaran & Bougie Ch 17
16
17 Test 3: Paper review
18 Research proposal presentation
19 Research proposal presentation
20 Research proposal presentation
21 Research proposal presentation
22 Research proposal presentation
23 Research proposal presentation
24 Test 4: research proposal