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Exploring
Accounting Research
Measurement
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Concept
A generalized idea about a class of
objects, attributes, occurrences, or processes
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O perational Definition
Specifies what the researcher must do
to measure the concept under investigation
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K onsep -
Construct
K onsep merupakan ekspresi suatu abstraksiyang terbentuk melalui generalisasi dari
pengamatan terhadap fenomena-fenomena. Contoh:
Prestasi akademik merupakan abstraksi dari
kemampuan belajar mahasiswa. Bobot adalah konsep dari suatu benda yang
mempunyai karakteristik berat/ringan.
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Tingkatan Abstraksi
K onsep
Tingkat abstraksi konsep tergantung dari mudahatau tidaknya fenomena yang diabstraksikan dapatdiidentifikasikan.
Contoh: Tanah adalah konsep aktiva tetap yang berujud
dan secara fisik mudah dikenali
Aktiva Tetap adalah lebih general
Sehingga aktiva merupakan konsep yang lebihakbstrak daripada tanah.
K onsep-konsep yang sangat abstrak/lebih abstrak sering disebut construct.
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Bagaimana construct dalam riset? Construct dalam riset tidak hanya diartikan
lebih abstrak, namun juga menyangkut apa
yang dipersepsikan orang.
Contruct dalam riset mempunyai makna
yang berbeda dengan konsep sebab
construct merupakan abstraksi darifenomena yang dapat diamati dari berbagai
dimensi.
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Contoh Construct K epuasan
K erja K epuasan kerja merupakan abstraksi dari
fenomena psikologis seorang terhadap
pekerjaan yang diamati berdasarkan
persepsi yang bersangkutan terhadap
berbagai dimensi lingkungan pekerjaan
yaitu: Dimensi Tugas yang dikerjakan, rekan-
rekan sekerja, atasannya, kompensasi,
promosi karir dll.
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Dimensi-dimensi construct yang tersusun
menjadi construct yang lebih abstraks yaitu
construct kepuasan kerja.
Misal dimensi contruct kepuasan terhadap
tugas dapat diobservasi berdasarkan
tanggapan seseorang mengenai sifat, jenis,kondisi atau hal lain yang ditugaskan
misalnya rutinitas tugas, kompelksitas tugas
dan sebagainya.
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Dengan demikian construct terdiri dari
konsep-konsep yang dapat diamati yang
selanjutnya untuk keperluan penelitian
diukur dengan menggunakan skala
pengukuran.
Construct yang diukur dengan skala tertentuselanjutnya menjadi variabel.
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PenggunaanC
onstruct Dengan mengoperasionalkan construct ke
dalam konsep-konsep yang dapat diamati
dan diukur menjadi variabel penelitian.
Menghubungkan construct yang lain
menjadi konstruksi teori. Misal: Inovatif
dan K reatif merupakan bagian dari fungsikepuasan kerja dan prestasi kerja.
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Variabel danC
onstruct Variabel merupakan segala sesuatu yang dapatdiberi berbagai macam nilai
Variabel merupakan penghubung antara contruct
yang abstract dengan fenomena yang nyata. Variabel merupakan proxy atau representasi dari
construct yang dapat diukur dengan berbagaimacam nilai.
Nilai variabel tergantung pada construct yangdiwakilinya.
Nilai variabel dapat berupa angka atau atributyang menggunakan ukuran atau skala dalam suatu
kisaran nilai.
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THE MEASUREMENT
PR OCESS Two definitions
± Stevens²´assignment of numerals to objects or
events according to rules.´
± ³«the assignment of values to outcomes.´
Chapter foci
± Levels of measurement
± Reliability and validity
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LEVELS OF MEASUREMENT
Variables are measured at one of these four levels
Qualities of one level are characteristic of the next level up The more precise (higher) the level of measurement, the
more accurate is the measurement process
Level of
MeasurementFor example Quality of Level
Ratio Rachael is 5 10 and Gregory is 5 5 Absolute zero
Interval Rachael is 5 taller than Gregory An inch is an inch is an inch
Ordinal Rachael is taller than Gregory Greater than
Nominal Rachael is tall and Gregory is short Different from
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Scale Series of items arranged according to value
for the purpose of quantification
A continuous spectrum
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Nominal Scale
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NO
MINAL SC
ALE
Qualities Example What YouCan Say
What You CantSay
Assignment of labels
Gender(male orfemale)
Preference(like or dislike)
Voting record(for or
against)
Eachobservationbelongs in itsown category
An observationrepresents more or less than anotherobservation
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Ordinal Scale
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ORDINAL S
CALE
Qualities Example What YouCan Say
What You CantSay
Assignment of values alongsome underlyingdimension
Rank in collegeOrder of finishinga race
Oneobservation isranked aboveor belowanother.
The amount that one variable ismore or less thananother
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Interval Scale
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INT
ERVAL SC
ALE
Qualities Example What YouCan Say
What You CantSay
Equal distancesbetween points
Number of wordsspelled correctlyIntelligence test scoresTemperature
One scorediffers fromanother onsomemeasure that has equallyappearing
intervals
The amount of difference is anexact representation of differences onthe variablebeing studied
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Ratio Scale
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RAT
IO
SC
ALE
Qualities Example What YouCan Say
What You CantSay
Meaningful andnon-arbitraryzero
AgeWeight Time
One value istwice asmuch asanother or noquantity of that variablecan exist
Not much!
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Scale Properties Uniquely classifies
Preserves order
Equal intervals
Natural zero
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Nominal Scale Properties Uniquely classifies
± Sammy Sosa # 21
± Barry Bonds # 25
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Ordinal Scale Properties
Uniquely classifies
Preserves order
Win, place, & show
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Interval Scale Properties Uniquely classifies
Preserves order
Equal intervals
± Consumer Price Index (Base 100)
± Fahrenheit temperature
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Ratio Scale Properties Uniquely classifies
Preserves order
Equal intervals
± Natural zero
± Weight and distance
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The Goal
of Measurement Validity
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Validity
The ability of a scale to measure what
was intended to be measured
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Reliability
The degree to which measures are
free from random error and thereforeyield consistent results
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Old Rifle New Rifle New Rifle
Sun glareLow Reliability High Reliability Reliable but Not
Valid
(Target A) (Target B) (Target C)
Reliability and Validity onT
arget
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Validity
FACE OR CONTENT
CONCURRENT PREDICTIVE
CRITERION VALIDITY CONSTRUCT VALIDITY
Vali i
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Reliability
TEST RETEST
STABILITY
EQUIVALENT FORMS SPLITTING HALVES
INTERNAL CONSISTENCY
RELIABILITY
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WH
AT
IS ALLTH
EF
USS? Measurement should be as precise as possible
In psychology, most variables are probably
measured at the nominal or ordinal level But² how a variable is measured can determine
the level of precision
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RELIABILITY AND
VALIDITY Reliability²tool is consistent
Validity²tool measures ³what-it-should´
Good assessment tools p
± Rejection of Null hypotheses
OR
± Acceptance of Research hypotheses
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A CO NCEPTUAL DEFINITIO NOF RELIABILITY
Method ErrorObserved Score = True Score + Error Score
Trait Error
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A CO NCEPTUAL DEFINITIO NOF RELIABILITY
O bserved score
± Score actually observed
± C
onsists of two components True Score
Error Score
Method ErrorObserved Score = True Score + Error Score
Trait Error
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A CO NCEPTUAL DEFINITIO NOF RELIABILITY
True score
± Perfect reflection of true value for individual
± Theoretical score
Method ErrorObserved Score = True Score + Error Score
Trait Error
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A CO NCEPTUAL DEFINITIO NOF RELIABILITY
Error score
± Difference between observed and true score
Method ErrorObserved Score = True Score + Error Score
Trait Error
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A CO NCEPTUAL DEFINITIO NOF RELIABILITY
Method error is due to characteristics of the test or testingsituation
Trait error is due to individual characteristics Reliability of the observed score becomes higher if error is
reduced!!
Method ErrorObserved Score = True Score + Error Score
Trait Error
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INC
REASING RELIABILITY
p Decreasing Error
Increase sample size
Eliminate unclear questions
Standardize testing conditions
Use both easy and difficult questions
Minimize the effects of external events Standardize instructions
Maintain consistent scoring procedures
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HOW RELIABILITY IS
MEASURED Reliability is measured using a
± Correlation coefficient
± r test1test2
Reliability coefficients
± Indicate how scores on one test change relative
to scores on a second test ± Can range from -1.0 to +1.0 (perfect reliability)
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TY
PESOF
RELIABILITY
Type of
Reliability
What It Is How You Do It What the Reliability
Coefficient Looks Like
Test-Retest A measure of stability Administer the same test/measure
at two different times to the same
group of participants
r test1test1
Parallel Forms A measure of
equivalence
Administer two different forms of
the same test to the same group of
participants
r form1form2
Inter-Rater A measure of
agreement
Have two raters rate behaviors and
then determine the amount of
agreement between them
Percentage of
agreements
Internal
Consistency
A measure of how
consistently each
item measures the
same underlying
construct
Correlate performance on each
item with overall performance
across participants
Cronbach¶s alpha
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VALIDITY
A valid test does what it was designed to do
A valid test measures what it was designed
to measure
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A CO NCEPTUAL DEFINITIO NOF VALIDITY
Validity refers to the test¶s results, not to the
test itself
Validity ranges from low to high, it is not
³either/or´
Validity must be interpreted within thetesting context
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TY
PESOF
VALIDITY
Type of Validity What Is It? How Do You Establish It?
Content A measure of how well
the items represent the
entire universe of items
Ask an expert if the items assess what
you want them to
CriterionConcurrent A measure of how well a
test estimates a criterion
Select a criterion and correlate scores
on the test with scores on the criterion
in the present
Predictive A measure of how well a
test predicts a criterion
Select a criterion and correlate scores
on the test with scores on the criterion
in the future
Construct A measure of how well a
test assesses some
underlying construct
Assess the underlying construct on
which the test is based and correlate
these scores with the test scores
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HOW TO ESTABLISH
CO NSTRUCT VALIDITY OF A NEW TEST
Correlate new test with an established test
Show that people with and without certain traits
score differently
Determine whether tasks required on test are
consistent with theory guiding test development
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MULTITRAIT-
MULITMETHOD MATRIX
Convergent validity²different methods yield similar results
Discriminant validity²different methods yield different results
Method 1
Paper and Pencil
Method 2
Activity Level
Monitor
Method 1
Paper and Pencil
Method 2
Activity Level
Monitor
Trait 1
Method 1
Paper and Pencil Moderate Low
Impulsivity Method 2
Activity Level
Monitor
Moderate
Trait 2
Method 1
Paper and Pencil
Activity
Level
Method 2
Activity LevelMonitor
Low
Trait 1
Impulsivity
Trait 2
Activity Level