Kualitas Data dalam Riset Akuntansi Manajemen dan Keperilakuan: Bukti Empiris dari Metode Survei di Indonesia

Abstrak

Survey method is one of the research methods employed in management accounting and behavior research. However, this method has been heavily criticized especially regarding the quality to the data. This study examines the quality of survey research in management accounting and behavior. We use a framework that has been used by Van der Stede et al. (2005) to examine the quality of all mail surveys in management accounting and behavior published in proceeding of Simposium Nasional Akuntansi (SNA) over a period of year 1999-2012. Our analysis shows that most of those articles have employed suggested fundamental principles of conducting survey research, although there are still more attentions should be taken place to increase the quality of data survey.