PERBANDINGAN ESTIMASI KESALAHAN PENGUKURAN STANDARD SETTING DALAM PENILAIAN KOMPETENSI AKUNTANSI SMK

Sebastianus Widanarto Prijowuntato; Djemari Mardapi; Budiyono Budiyono

doi:10.21831/pep.v19i2.5578

PERBANDINGAN ESTIMASI KESALAHAN PENGUKURAN STANDARD SETTING DALAM PENILAIAN KOMPETENSI AKUNTANSI SMK

Sebastianus Widanarto Prijowuntato, Universitas Sanata Dharma, Indonesia
Djemari Mardapi, Universitas Negeri Yogyakarta, Indonesia
Budiyono Budiyono, Universitas Negeri Surakarta, Indonesia

10.21831/pep.v19i2.5578

Abstract

Penelitian ini bertujuan untuk mengestimasi kesalahan pengukuran pada metode Angoff, Ebel, dan Bookmark dalam penilaian kompetensi Akuntnasi jenjang SMK di DIY yang digunakan standard setter dalam menentukan cut score. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini adalah respon peserta Ujian Nasional Praktik Akuntansi Paket 2 tahun ajaran 2011/2012 dengan 338 siswa. Guru-guru yang terlibat dalam Focus Group Discussion (FGD) berjumlah sembilan orang yang terdiri dari tujuh wanita dan dua pria. Teknik analisis dalam penelitian ini dibagi dalam tiga tahap yaitu: (1) persiapan, (2) FGD, (3) estimasi kesalahan pengukuran dengan menggunakan Bootstrap. Hasil penelitian menunjukkan bahwa cut score untuk metode Angoff sebesar 67,809, Ebel sebesar 59,034, dan Bookmark sebesar 57,022. Metode Angoff memiliki estimasi kesalahan pengukuran yang paling kecil (2,102) dibandingkan dengan metode Ebel (4,004) dan metode Bookmark (4,042). Oleh karena itu, metode Angoff merupakan metode yang tepat untuk mengestimasi kesalahan pengukuran pada standard setting.

Kata kunci: Estimasi kesalahan pengukuran, Bootstrap, Cut Score

ESTIMATION OF STANDARD SETTING ERROR MEASUREMENT IN ACCOUNTING COMPETENCY ASSESSMENT IN VOCATIONAL SCHOOLS

Abstract

This research aims to estimate the measurement error in the Angof, Ebel, and Bookmark methods in Accounting Competency Assessment in Vocational Schools in DIY used by standard setters in deciding a cut score. This research is quantitative research. Data source in this study was the cut score of seven vocational schools in Yogyakarta that were randomly established. The reseach data were students’ answers to the National Examination in Accounting Subject of Package 2 in the academic year of 2011/2012 with 338 students. The teachers who engaged in the Focus Group Discussion (FGD) were nine teachers, consisting of seven women and two men. The technical analysis was divided into three stages. 1) preparation, 2) FGD, 3) estimated error measurement by using the Bootstrap method. The results show that the cut score for the Angoff method is 67.809, Ebel method is 59.034, and Bookmark method is 57.022. The Angoff method has the least estimation of the measurement errors (2.102) as compared with the Ebel method (4.004) and the Bookmark method (4.042). Therefore, the Angoff method is the right method for estimating error measurement on standard setting.

Keywords: Estimation of error measurement, Bootstrap, Cut Score

Keywords

Estimasi kesalahan pengukuran; Bootstrap; Cut Score; Estimation of error measurement

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DOI: https://doi.org/10.21831/pep.v19i2.5578