Axel / 202050195 / Metodelogi Penelitian Akuntansi

EXERCISE 5.1
Research in behavioral finance has shown that overconfidence can cause investors to
underreact to new information.
What is the dependent variable in this case?
Variabel dependent : underreact to new information.
Variabel independent : overconfidence.

EXERCISE 5.2
A marketing manager believes that limiting the availability of a product increases
product desirability.
What is the dependent variable here?
Variabel dependent : product desirability
Variabel Independent : limiting the availability of a product

EXERCISE 5.3
An investor believes that more information increases the accuracy of his forecasts.
Variable dependent : accuracy of his forecast
Variable independent : more information

EXERCISE 5.4
A marketing manager believes that selecting physically attractive spokespersons and
models to endorse their products increases the persuasiveness of a message.
Variable dependent : the persuasiveness of a message
Variable independent : physically attractive spokepersons and models

EXERCISE 5.5
A manager finds that off‐the‐job classroom training has a great impact on the
productivity of the employees in her department. However, she also observes that
employees over 60 years of age do not seem to derive much benefit and do not improve
with such training.
Variabel dependen : productivity of the employees
Variabel independen : classroom training
Variabel moderasi : unwillingness of employees over 60 years of age to pursue

EXERCISE 5.6
A manager of an insurance company finds that “fear appeals” in commercials are
positively associated with consumers’ behavioral intentions to insure their house. This
effect is particularly strong for people with a high inherent level of anxiety.
Variable dependen : consumer behaviour intention
Variable independent : intention to insure
Variable moderating : level of anxiety

EXERCISE 5.7
Make up three different situations in which motivation to work would be an
independent variable, a mediating variable, and a moderating variable.
- Motivasi sebagai Variabel Independen
“Di call center, kualitas solusi yang diberikan kepada pelanggan yang masuk
bergantung pada tingkat motivasi & tahu bagaimana karyawan call center menanggapi
panggilan”
Variabel dependent - Kualitas solusi yang diberikan.
Variabel Independen - Motivasi & Pengetahuan

- Motivasi sebagai Variabel Intervening

“Program induksi & pelatihan memotivasi karyawan untuk bekerja lebih baik. Jika
semua karyawan mengikutimodul pelatihan sesuai program, produktivitas akan
berada pada standar dalam hal kualitas.”
Variabel dependent – berkinerja lebih baik
Variabel independent -Program & modul induksi & pelatihan
Variabel Interv ening -Tingkat Motivasi

- Motivasi sebagai Variabel Moderasi

“Orang-orang kehilangan motivasi untuk mengonsumsi alkohol karena mengetahui
konsekuensi bahwa alkohol merusak hati menyebabkan sirosis hati. Mungkin terapi
perilaku bekerja lebih baik untuk pria dan terapi kognitif bekerja lebih baik untuk
wanita”
Variabel dependent – sirosis hati
 Variabel independen – Konsumsi alkohol
Variabel intervensi – Kerusakan pada lever
Variabel moderasi - Gender

EXERCISE 5.8
Failure to follow accounting principles causes immense confusion, which in turn creates
a number of problems for the organization. Those with vast experience in bookkeeping,
however, are able to avert the problems by taking timely corrective action. List and
label the variables in this situation, explain the relationships among the variables, and
illustrate these by means of diagrams.
Variable dependen : number of accounting problem
Variable independent : accounting principles
Variable moderating : expertise in bookkeeping
Variable intervening : corrective action

EXERCISE 5.9
A store manager observes that the morale of employees in her supermarket is low. She
thinks that if their working conditions are improved, pay scales raised, and the vacation
benefits made more attractive, the morale will be boosted. She doubts, however, if an
increase in pay scales would raise the morale of all employees. Her conjecture is that
those who have supplemental incomes will just not be “turned on” by higher pay, and
only those without side incomes will be happy with increased pay, with a resultant boost
in morale. List and label the variables in this situation. Explain the relationships among
the variables and illustrate them by means of diagrams. What might be the problem
statement or problem definition for the situation?
Variable dependen : morale of employees
Variable independent : working connection, vacation benefit, pay scales
Variable moderating : supplemental income
Problem statement :
 kondisi pekerjaan di perusahaan berpengaruh terhadap moral karyawan
 Hadiah liburan dari perusahaan berpengaruh pada moral karyawan
 skala gaji akan meningkatkan morale karyawan jika pendapatan tambahan tidak
sebesar/melebihi skala gaji perusahaan
EXERCISE 5.10
Avatars are virtual characters that can be used as representatives of a company that is
using the Internet as a distribution channel. For instance, avatars can be used as
shopping assistants, website guides, or as identification figures. A manager of an online
company believes that avatar‐mediated communication will have a positive effect on
satisfaction with her company and on purchase intentions of consumers, because
avatars enhance the value of information provided on the website and increase the
pleasure of the shopping experience. She also believes that the positive effect of the
perceived information value on satisfaction with the company and purchase intentions
is stronger when customers are highly involved. Develop a theoretical framework for
this situation after stating what the problem definition of the researcher would be in
this case.
Ada hubungan langsung antara variabel dependen dan variabel independen. Jadi di sini,
kepuasan pelanggan adalah variabel terikat dan jumlah avatar adalah variabel bebas. Akan
ada dampak langsung pada kepuasan pelanggan karena jumlah avatar. Keterlibatan pelanggan
akan dibuat denvgan periode waktu tertentu karena jumlah avatar. Pengalaman berbelanja
pelanggan akan berdampak karena adanya hubungan yang terjalin antara variabel terikat dan
variabel bebas.

Definisi masalah peneliti dalam kasus di atas adalah:

Apa pengaruhnya terhadap kepuasan pelanggan karena apresiasi atau depresiasi jumlah
avatar?
EXERCISE 5.11
Create a diagram to illustrate the relationships between the relevant variables in
Exercise 5.9 and develop five different hypotheses.
Variable dependen : morale of employees
Variable independent : working condition, vacation benefit, pay scales
Variable moderating : supplemental income
Hipotesis:
- Jika kondisi kerja karyawan diperbaiki, maka akan meningkatkan moral karyawan.
- Jika tunjangan liburan dibuat lebih menarik, maka akan meningkatkan moral
karyawan.
- Jika skala gaji dinaikkan, maka akan meningkatkan moral karyawan yang tidak
memiliki pendapatan sampingan.
- Skala gaji yang dinaikkan tidak berpengaruh kepada karyawan yang memiliki
pendapatan sampingan.
- Jika moral karyawan meningkat, maka semangat kerja karyawan akan meningkat
EXERCISE 5.12
A production manager is concerned about the low output levels of his employees. The
articles that he has read on job performance frequently mention four variables as being
important to job performance: (1) skills required for the job, (2) rewards, (3)
motivation, and (4) satisfaction. In several of the articles it was also indicated that only
if the rewards were (attractive) to the recipients did motivation, satisfaction, and job
performance increase, not otherwise. Given this situation:
1. Define the problem.
Permasalahannya yaitu ‘tingkat output yang rendah dari karyawan’
2. Create a diagram.

Keterampilan yang
dibutuhkan untuk
pekerjaan itu

Tingkat
Penghargaan
prestasi kerja
karyawan

Motivasi

Kepuasan

3. Develop at least six hypotheses.

- Jika karyawan memiliki lebih banyak keterampilan yang dibutuhkan untuk pekerjaan
itu, maka kinerja mereka akan meningkat.
- Jika karyawan diberi penghargaan yang menarik, maka motivasi mereka akan
meningkat.
- Jika karyawan mendapatkan imbalan yang lebih menarik, maka akan meningkatkan
motivasi yang meningkatkan prestasi kerja.
- Jika perusahaan menawarkan penghargaan yang menarik kepada karyawan, maka
tingkat kepuasan karyawan akan meningkat.
- Karyawan yang lebih puas akan meningkatkan kinerjanya
- Karyawan yang lebih termotivasi akan meningkatkan prestasi kerjanya.
EXERCISE 5.13
A recent study has investigated the effect of corporate social responsibility (CSR) on the
market value of the firm. This study developed and tested a conceptual framework,
which posits that (1) customer satisfaction mediates the relationship between CSR and
the market value of the firm, and (2) two firm factors (“innovativeness capability” and
“product quality”) moderate the relationship between CSR and customer satisfaction.
For this situation, define the problem, draw a schematic diagram, and formulate the
hypotheses.
Pengujian hipotesis digunakan untuk menguji hubungan antara sampel dan parameter. Setiap
uji hipotesis, harus berisi dua pernyataan hipotesis. Salah satunya adalah hipotesis nol, yang
menjelaskan tidak adanya hubungan antara parameter.
Dan yang lainnya adalah hipotesis alternatif atau hipotesis penelitian, yang menjelaskan
adanya beberapa hubungan antara parameter. Larutan Situasi masalah didefinisikan sebagai:
Sebuah studi telah dilakukan untuk memahami nilai pasar perusahaan karena pengaruh
tanggung jawab sosial perusahaan.