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CHAPTER 3
RESEARCH METHODS
Chapter 3 describes the research methodology which research design; population, sample and sampling techniques; data and data resources; definition
and variable measurement and data analysis method is included in the description of this chapter.
A. Research Design
This research is a secondary data study. It tests nine hypotheses as discussed in chapter 2. The research is pooled research that is combination time series and
cross section research.
B. Population, Sample and Sampling Techniques
Research population is Laporan Keuangan Pemerintah Daerah LKPD of all local government in Indonesia. These reports are published on BPK’s website
www.bpk.go.id
. Sampling techniques used in this research is purposive sampling, which is
taking sample with a specific criteria based on certain research policy. The research’s sample criteria that used in the research are:
1. Government financial statement, which reported in 2005, 2006 and 2007, published in
www.bpk.go.id
2. Government financial statement published in 2005 up to 2007, which has qualified audit opinion and unqualified opinion with explanation language.
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3. Government financial statement that disclosed the whole data and information needed in variable measurement and data analysis for hypotheses
test in the research.
C. Data and Data Sources
A data collection strategy and data resource is documentation strategy that has been collected from available the notes or database. A data resource from data
collection strategy is secondary data. Secondary data research is data collection techniques that can be used gathered from database Hartono, 2004: 81. The
secondary data used in this research are: 5. Government financial statement published 2005, 2006 and 2007 that has
been reported based on Pernyataan Standar Akuntansi Pemerintah PSAP. 6. Government rules and any other policy that can be used as a basis in
reporting deliver and publish the local government financial statement. The data needed in this research are the notes or data base both hardcopy
and soft copy that gathered from the download process, BPK’s official website,
archive documentations and other related resources. In term of scoring process, a group of accountant from Banyumas local government and one of BPK’s auditor
independently analyzed all of the LKPD given and scored each criteria used in the modified LGA index on 0-5 scale. The process of choosing to use some group of
accountant from Banyumas local governemnt and BPK based on the availability of access held by researcher. The resultant scores become the data of dependent
variable see appendix 2.
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D. Definition and Variable Measurement
