CHAPTER III METHODOLOGY
A. Research scope
Research will be done by collecting primary data obtained by spreading questionnaires. Secondary data coming from written and digital literature found in
book, journal, and the internet. The population of this research is the auditors and accountant in public accounting firms.
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B. Sampling Method
The sampling method used in this research is convenience sampling. Convenience sampling is a non-probability sampling technique where subjects are
selected because of their convenient accessibility and proximity to the researcher. Joan Joseph Castillo, 2009.
The subjects are selected just because they are easiest to recruit for the study and the researcher did not consider selecting subjects that are representative
of the entire population. In all forms of research, it would be ideal to test the entire population, but
in most cases, the population is just too large that it is impossible to include every individual. This is the reason why the researcher relies on convenience sampling.
The researcher prefers this sampling technique because it is fast, inexpensive, easy and the subjects are readily available.
The criteria for the respondents are: 1. Senior and Junior auditors
2. Accountants
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thod C.
Data Collection Me
Data collection will be used questionnaires given to auditors and accountants. Questions will order systematically while answers are in the form of
multiple choices. The questions are closed questionnaire by giving value from every answer
to questions of the questionnaire based on Likert scale method, as follows:
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S A
A •
trongly agree
: value weight 7 •
gree : value weight 6
• gree
somewhat : value weight 5
• Undecided : value weight 4
• Disagree somewhat : value weight 3
• Disagree : value weight 2
• Strongly disagree : value weight 1
D. Research Design
The researcher uses two different kinds of variables, namely exogenous and endogenous variables, also known as independent and dependant variables.
Figure 3.1
Independent variables Dependent
variable X1
Y1
Seniority
Conroy et al, 2009
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X2
Conroy et al,2009 Emerson,et al, 2006
Colby and Kohlberg ,1987 Conroy et al, 2009
A. Exogenous Independent Variables: X
1
= Seniority X
2
= Ethical Attitudes B. Endogenous Dependant Variables:
Y
1
= Accounting Practitioners Performance It is hypothesized that X
1
and X
2
has a direct affect on Y
1
.
Y = a + b1X1 + b2X2 + ε
Relationship Model: X1 = Seniority as Independent variable
X2 = Ethical Attitudes as Independent variable Y = Accounting Practitioners Performance as Dependent variable
a = Constant Y value if X= 0 b = Coefficient
ε = epsilon disturbance’s error if any
Accounting practitioners performance
Ethical attitudes
E. Data Analysis Techn
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