PARADIGMA INTERPRETIF PADA PENELITIAN AKUNTANSI INDONESIA

I Nyoman Darmayasa, Yuyung Rizka Aneswari

Abstract


Abstrak: Paradigma Interpretif pada Penelitian Akuntansi Indonesia. Tujuan penelitian ini adalah untuk memperdalam pemahaman mengenai Penelitian Akuntansi Interpretif (PAI), memberikan penjelasan mengenai keunggulan dan keterbatasan PAI dan menelisik kurangnya PAI di Indonesia berdasarkan penelitian yang terbit pada SNA, SNAV (2013-2015), dan jurnal akuntansi terakreditasi nasional (2012-2014). Penelitian menggunakan metode studi kasus. Penelitian menunjukkan bahwa praktik akuntansi yang berkaitan dengan manusia, budaya dan agama merupakan alasan bahwa paradigma interpretif merupakan metode penelitian yang tepat. Namun, jumlah PAI di Indonesia sangat rendah dibandingkan dengan dominasi penelitian positif.

 

 

Abstract: Interpretive Paradigm on Indonesia Accounting Research. The objectives of this study is to deepen our understanding about Interpretive Accounting Research (IAR)  and provide brief explanation about advantages and limitations of  IAR and investigate the lack of IAR in Indonesia according to research published in SNA, SNAV (2013-2015), and national accredited accounting  journal (2012-2014). Research was conducted case study method. The research found that accounting practises are closely related to human, environment, culture and religion are the reason that the interpretive paradigm is an appropriate  research method. But the number of IAR in Indonesia is very low when compared with the dominance of positive research.  



Keywords


paradigma interpretif; penelitian akuntansi interpretif; fenomenologi; ketepatan metode penelitian; keunggulan dan kelemahan metode

Full Text:

PDF


DOI: http://dx.doi.org/10.18202/jamal.2015.12.6028

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.