Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif

Hafiez Sofyani

Abstract


Latar Belakang: Isu penentuan jumlah sampel sering kali menjadi hal yang terabaikan di beberapa penelitian skripsi dan tesis.
Tujuan: Paper ini mendiskusikan beberapa metode penentuan sampel yang dapat diadopsi oleh mahasiswa Sarjana dan Magister yang tengah menyelesaikan tugas akhir skripsi dan tesis mereka.
Metode: Paper ini merangkum beberapa pendapat ahli terkait penentuan jumlah sampel minimal pada studi akuntansi dan bisnis yang umum digunakan.
Hasil: Terdapat tiga metode yang belakangan sering digunakan dalam menentukan jumlah sampel minimal dengan argumentasi dan relevansi masing-masing, yakni: Pendekatan 10 kali rule of thumbs indikator variabel Laten untuk studi menggunakan Partial Least Square (PLS), Analisis Power, dan Tabel Krejcie dan Morgan.
Keaslian/Kebaruan: Paper ini memberikan penyegaran kepada isu krusial pada riset kuantitatif yang kerap terabaikan, yakni penentuan jumlah sampel minimal.


Keywords


Sampel Minimal; Penelitian Akuntansi dan Bisnis; Skripsi; Tesis

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References


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DOI: https://doi.org/10.18196/rabin.v7i2.19031

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