Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif Serta Aplikasinya dalam Penelitian Akuntansi Interpretatif

Abstract

This research examines the differences in data collection methods between qualitative and quantitative research and their applications in interpretive accounting research. The research aims to analyze and compare the characteristics of data collection methods between qualitative and quantitative approaches and to identify their implementation in the context of interpretive accounting research. The research method uses a literature study approach by analyzing various reference sources related to research methodology. The results show that quantitative research relies on structured instruments such as questionnaires and surveys to generate numerical data, while qualitative research positions the researcher as the main instrument using methods such as in-depth interviews, observation, and document analysis. In the context of interpretive accounting research, qualitative approaches are more dominantly used due to their ability to uncover deep meaning and interpretation of accounting phenomena. This research concludes that the selection of data collection methods must be aligned with the research paradigm, research objectives, and characteristics of the problems being studied.