The Assessment of Critical-Thinking-Skill Tests for Accounting Students of Vocational High Schools

Volume 3-Issue 4
Maskhur Dwi Saputra Soetarno Joyoatmojo Dewi Kusuma Wardani
Pages: 85-96 Download Count : 2956 View Count: 2064 DOI Number 10.24331/ijere.453860 Facebook Share on Google+ Save to Zotero Save to Mendeley


This research aimed to develop test-items of critical-thinking skills for Vocational High School (VHS) students of accounting skill program. This research was a research and development with 4-D model (Define, Design, Develop, Disseminate). The sample in this study was VHS students in accounting skill program in Surakarta City, Central Java Province, Indonesia. The sampling technique used cluster random sampling while the data collection technique used questionnaires and test-items. This research developed an essay test consisting of 14 items based on critical-thinking indicators. The results of this study were (1) The assessment of the test-items by experts based on the materials was 91.07%, based on the construction was 71.45%, and based on the language was 80.98%; (2) The results of trials to the students are as follows; (a) There were 8 valid items and 6 invalid items; (b) The level of reliability of the test items was 0.6548 greater than 0.6, so the test items were reliable; (c) Therewere 5 easy items, 9 medium items, and 0 difficult item; (d) In terms of discriminating power, 6 items were in good category; 2 items were in fair category; and 6 items were in poor category. Based on the results of the expert judgements and trials, it can be concluded that there were 6 feasible items


  • Critical-Thinking Skills
  • Difficulty Level
  • Discriminating Power
  • Essay Test
  • Validation
  • Reliability
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