The Use of The Rasch Model on The Instruments of Accounting Students' Attitude and Interest in The Accounting Profession

Meita Larasati; Sumardi Sumardi; Elda Anggraeni; Nuraini Maulina; Aprilia Delawati

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

The Use of The Rasch Model on The Instruments of Accounting Students' Attitude and Interest in The Accounting Profession

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@INPROCEEDINGS{10.4108/eai.10-8-2022.2320886,
    author={Meita  Larasati and Sumardi  Sumardi and Elda  Anggraeni and Nuraini Diah Maulina and Aprilia  Delawati},
    title={The Use of The Rasch Model on The Instruments of Accounting Students' Attitude and Interest in The Accounting Profession},
    proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
    publisher={EAI},
    proceedings_a={ICBAE},
    year={2022},
    month={8},
    keywords={attitude interest accounting profession rasch model},
    doi={10.4108/eai.10-8-2022.2320886}
}

Meita Larasati
Sumardi Sumardi
Elda Anggraeni
Nuraini Diah Maulina
Aprilia Delawati
Year: 2022
The Use of The Rasch Model on The Instruments of Accounting Students' Attitude and Interest in The Accounting Profession
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320886

Meita Larasati¹^,*, Sumardi Sumardi¹, Elda Anggraeni¹, Nuraini Diah Maulina¹, Aprilia Delawati¹

1: Universitas Muhammadiyah Prof Dr Hamka

*Contact email: meita.larasati@uhamka.ac.id

Abstract

This study aims to validate the instruments related to the attitudes and interests of accounting students towards the accounting profession. The sample of this research is accounting students by distributing questionnaires, then analyzed the data using Winstep Rasch. There are 120 remaining data after deducting 86 outlier data which are analyzed again using Winstep Rasch software. The results of this study showed the value of Cronbach's alpha (KR-20) was 0.95. The most difficult question element to be agreed upon by the respondents was the Q10 item which was included in the attitude instrument, namely the question “Accountants are boring people” with a logit element value of +3.33.

Keywords: attitude interest accounting profession rasch model

Published: 2022-08-23
Publisher: EAI

: http://dx.doi.org/10.4108/eai.10-8-2022.2320886