Metode Riset Akuntansi Measurement and Sampling. Measurement Measurement in research consists of assigning numbers to empirical events, objects, or properties,

Metode Riset AkuntansiMetode Riset AkuntansiMeasurement and SamplingMeasurement and Sampling

MeasurementMeasurement

Measurement in research consists of assigning numbers to empirical events, objects, or properties, or activities in compliance with a set of rules

Measurement in research consists of assigning numbers to empirical events, objects, or properties, or activities in compliance with a set of rules

MeasurementMeasurement

Selecting measurable phenomena

Developing a set of mapping rules

Applying the mapping ruleto each phenomenon

Measurement ScalesMeasurement Scales

Several types of measurement are possibleDepends on what you assume about

mapping ruleMapping rules have four

characteristics:ClassificationOrderDistanceOrigin

Several types of measurement are possibleDepends on what you assume about

mapping ruleMapping rules have four

characteristics:ClassificationOrderDistanceOrigin

Types of Scales Types of Scales

OrdinalOrdinal

IntervalInterval

RatioRatio

NominalNominal

Levels of Measurement Levels of Measurement

OrdinalOrdinal

IntervalInterval

RatioRatio

NominalNominal ClassificationClassification


OrdinalOrdinal

IntervalInterval

RatioRatio


OrderOrderClassificationClassification


OrdinalOrdinal

IntervalInterval

RatioRatio



OrderOrderClassificationClassification DistanceDistance


OrdinalOrdinal

IntervalInterval

RatioRatio




Natural OriginNatural Origin


Sources of ErrorSources of Error

Respondent

InstrumentMeasurer

Situation

Evaluating Measurement Tools


CriteriaCriteria

Validity

Practicality ReliabilityReliability



Validity is the extent to which a test measures what we actually wish to measure

Reliability has to do with the accuracy and precision of a measurement procedure

Practicality is concerned with a wide range of factors of economy, convenience, and interpretability

Validity is the extent to which a test measures what we actually wish to measure

Reliability has to do with the accuracy and precision of a measurement procedure

Practicality is concerned with a wide range of factors of economy, convenience, and interpretability

ValidityValidity

Two major forms:External validity: data’s ability to be

generalizedInternal validity: the ability of a

research instrument to measure what it is purported to measure

Two major forms:External validity: data’s ability to be

generalizedInternal validity: the ability of a

research instrument to measure what it is purported to measure

Validity DeterminantsValidity Determinants

Content

ConstructCriterion

Content ValidityContent Validity

The extent to which it provides adequate coverage of the investigative questions guiding the study

The extent to which it provides adequate coverage of the investigative questions guiding the study

Increasing Content ValidityIncreasing Content Validity

ContentLiterature Search

Literature Search

Expert Interviews

Expert Interviews

Group Interviews

Group Interviews


Content

Construct

Construct ValidityConstruct Validity

Consider both theory and the measuring instrument being used

Consider both theory and the measuring instrument being used


Content

ConstructCriterion

Criterion-Related ValidityCriterion-Related Validity

Reflects the success of measures used for prediction or estimation

Reflects the success of measures used for prediction or estimation

Understanding Validity and Reliability

Understanding Validity and Reliability

Reliability EstimatesReliability Estimates

Stability

InternalConsistency

Equivalence

PracticalityPracticality

Economy InterpretabilityConvenience

Methods of ScalingMethods of Scaling

Rating scalesHave several response categories and

are used to elicit responses with regard to the object, event, or person studied.

Ranking scalesMake comparisons between or among

objects, events, persons and elicit the preferred choices and ranking among them.

Rating scalesHave several response categories and

are used to elicit responses with regard to the object, event, or person studied.

Ranking scalesMake comparisons between or among

objects, events, persons and elicit the preferred choices and ranking among them.

Simple Category/Dichotomous Scale

Simple Category/Dichotomous Scale

I plan to purchase a MindWriter laptop in the 12 months.

YesNo

Nominal Data

Multiple-Choice, Single Response Scale

Multiple-Choice, Single Response Scale

What newspaper do you read most often for financial news?

East City GazetteWest City TribuneRegional newspaperNational newspaperOther (specify:_____________)

Nominal Data

Multiple-Choice, Multiple Response Scale

Multiple-Choice, Multiple Response Scale

What sources did you use when designing your new home? Please check all that apply.

Online planning servicesMagazinesIndependent contractor/builderDesignerArchitectOther (specify:_____________)

Nominal Data

Likert ScaleLikert Scale

The Internet is superior to traditional libraries forcomprehensive searches.

Strongly disagreeDisagreeNeither agree nor disagreeAgreeStrongly agree

Interval Data

Semantic DifferentialSemantic Differential

Interval Data

Numerical ScaleNumerical Scale

Ordinal or Interval Data

Multiple Rating List ScalesMultiple Rating List Scales

Interval Data

Stapel ScalesStapel Scales

Interval Data

Constant-Sum ScalesConstant-Sum Scales

Interval Data

Graphic Rating ScalesGraphic Rating Scales

Interval Data

Ranking ScalesRanking Scales

Paired-comparison scale Forced ranking scale Comparative scale

Paired-comparison scale Forced ranking scale Comparative scale

Paired-Comparison ScalePaired-Comparison Scale

Ordinal Data

Forced Ranking ScaleForced Ranking Scale

Ordinal Data

Comparative ScaleComparative Scale

Ordinal or Interval Data

The Nature of SamplingThe Nature of Sampling

The basic idea of sampling is that by selecting some of the elements in a population, we may draw conclusions about the entire population

The basic idea of sampling is that by selecting some of the elements in a population, we may draw conclusions about the entire population

The Nature of SamplingThe Nature of Sampling

Population element: the individual participant or object on which the measurement is taken

Population: total collection of elements about which we wish to make some inferences

Census: a count of all the elements in a population

Sample frame: listing of all population elements from which the sample will be drawn

Population element: the individual participant or object on which the measurement is taken

Population: total collection of elements about which we wish to make some inferences

Census: a count of all the elements in a population

Sample frame: listing of all population elements from which the sample will be drawn

Why Sample?Why Sample?

Greater accuracy

Availability of elements

Availability of elements

Greater speed

Greater speed

Sampling provides

Sampling provides

Lower costLower cost

What Is A Good Sample?What Is A Good Sample?

PrecisionAccuracy

AccuracyAccuracy

Accuracy is the degree to which bias is absent from the sampleSystematic varianceIncreasing the sample size

Accuracy is the degree to which bias is absent from the sampleSystematic varianceIncreasing the sample size

PrecisionPrecision

A measure of how closely the sample represents the populationMeasured by the standard error of

estimate

A measure of how closely the sample represents the populationMeasured by the standard error of

estimate

Sampling DesignsSampling Designs

Probability samplingElements in the population have

some known chance or probability of being selected as sample subjects

Nonprobability samplingElements do not have known or

predetermined chance of being selected as subjects

Probability samplingElements in the population have

some known chance or probability of being selected as sample subjects

Nonprobability samplingElements do not have known or

predetermined chance of being selected as subjects

Types of Sampling DesignsTypes of Sampling Designs

Element Selection

Probability Nonprobability

Unrestricted Simple random Convenience

Restricted Complex random

Purposive

Systematic Judgment

Cluster Quota

Stratified Snowball

Double

Simple RandomSimple Random

Purest form of probability sampling

Purest form of probability sampling

Simple RandomSimple Random

Advantages Easy to

implement

Advantages Easy to

implement

Disadvantages Requires list of

population elements

Time consuming Can require larger

sample sizes

Disadvantages Requires list of

population elements

Time consuming Can require larger

sample sizes

SystematicSystematic

Every kth element in the population is sampled, beginning with a random start of an element in the range of 1 to k

Every kth element in the population is sampled, beginning with a random start of an element in the range of 1 to k

SystematicSystematic

Advantages Simple to design Easier than

simple random

Advantages Simple to design Easier than

simple random

Disadvantages Periodicity within

population may skew sample and results

Trends in list may bias results

Disadvantages Periodicity within

population may skew sample and results

Trends in list may bias results

StratifiedStratified

The process by which the sample is constrained to include elements from each of the segments

The process by which the sample is constrained to include elements from each of the segments


Advantages Increased

statistical efficiency

Provides data to represent and analyze subgroups

Enables use of different methods in strata

Advantages Increased

statistical efficiency

Provides data to represent and analyze subgroups

Enables use of different methods in strata

Disadvantages Especially expensive

if strata on population must be created

Disadvantages Especially expensive

if strata on population must be created


Proportionate: sample drawn from the stratum is proportionate to the stratum’s share of the total population

Disproportionate

Proportionate: sample drawn from the stratum is proportionate to the stratum’s share of the total population

Disproportionate

Cluster Cluster

Advantages Economically

more efficient than simple random

Easy to do without list

Advantages Economically

more efficient than simple random

Easy to do without list

Disadvantages Often lower

statistical efficiency due to subgroups being homogeneous rather than heterogeneous

Disadvantages Often lower

statistical efficiency due to subgroups being homogeneous rather than heterogeneous

Stratified and Cluster Sampling

Stratified and Cluster Sampling

Stratified Population divided

into few subgroups Homogeneity

within subgroups Heterogeneity

between subgroups

Choice of elements from within each subgroup

Stratified Population divided

into few subgroups Homogeneity

within subgroups Heterogeneity

between subgroups

Choice of elements from within each subgroup

Cluster Population

divided into many subgroups

Heterogeneity within subgroups

Homogeneity between subgroups

Random choice of subgroups

Cluster Population

divided into many subgroups

Heterogeneity within subgroups

Homogeneity between subgroups

Random choice of subgroups

Area SamplingArea Sampling

DoubleDouble

It may be more convenient or economical to collect some information by sample and then use this information as the basis for selecting a subsample for further study

It may be more convenient or economical to collect some information by sample and then use this information as the basis for selecting a subsample for further study

DoubleDouble

Advantages May reduce costs

if first stage results in enough data to stratify or cluster the population

Advantages May reduce costs

if first stage results in enough data to stratify or cluster the population

Disadvantages Increased costs if

discriminately used

Disadvantages Increased costs if

discriminately used

Nonprobability SamplingNonprobability Sampling

Cost

FeasibilityFeasibility

TimeTime

IssuesIssues

No need to generalize

Limited objectivesLimited

objectives

Nonprobability Sampling Methods

Nonprobability Sampling Methods

ConvenienceConvenience

JudgmentJudgment

QuotaQuota

SnowballSnowball

ConvenienceConvenience

Collection of information from members of the population who are conveniently available to provide it

Collection of information from members of the population who are conveniently available to provide it

PurposivePurposive

Conform to some criteria set by the researcherJudgment samplingQuota sampling

Conform to some criteria set by the researcherJudgment samplingQuota sampling

SnowballSnowball

Individuals are discovered and this group is then used to refer the researcher to others that possess similar characteristics and who, in turn, will identify others

Individuals are discovered and this group is then used to refer the researcher to others that possess similar characteristics and who, in turn, will identify others

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Metode Riset Akuntansi Measurement and Sampling. Measurement Measurement in research consists of assigning numbers to empirical events, objects, or properties,