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

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.