Exploring

Accounting Research

Measurement
1
 Concept

A generalized idea about a class of

objects, attributes, occurrences, or
processes

2
 Operational Definition

Specifies what the researcher must do

to measure the concept under
investigation

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 Konsep - Construct
• Konsep merupakan ekspresi suatu abstraksi
yang 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 Konsep
• Tingkat abstraksi konsep tergantung dari mudah
atau tidaknya fenomena yang diabstraksikan dapat
diidentifikasikan.
• Contoh:
• Tanah adalah konsep aktiva tetap yang berujud dan
secara fisik mudah dikenali
• Aktiva Tetap adalah lebih general
• Sehingga aktiva merupakan konsep yang lebih
akbstrak daripada tanah.
• Konsep-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 dari
fenomena yang dapat diamati dari berbagai
dimensi.
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 Contoh Construct Kepuasan
Kerja
• Kepuasan 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 tertentu
selanjutnya menjadi variabel.

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 Penggunaan Construct
• 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 Kreatif merupakan bagian dari fungsi
kepuasan kerja dan prestasi kerja.

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 Variabel dan Construct
• Variabel merupakan segala sesuatu yang dapat diberi
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 berbagai macam
nilai.
• Nilai variabel tergantung pada construct yang
diwakilinya.
• Nilai variabel dapat berupa angka atau atribut yang
menggunakan ukuran atau skala dalam suatu kisaran
nilai. 11
 THE MEASUREMENT
PROCESS
• Two definitions
– Stevens—”assignment of numerals to objects or
events according to rules.”
– “…the assignment of values to outcomes.”
• Chapter foci
– Levels of measurement
– Reliability and validity
 LEVELS
Level of
OF MEASUREMENT
For example Quality of Level
Measurement
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

• 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
 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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 NOMINAL SCALE
Qualities Example What You What You Can’t
Can Say Say
 
Assignment of Gender— Each An observation
labels (male or observation represents
female) belongs in its “more” or “less”
Preference— own category than another
(like or dislike) observation
Voting record—
(for or
against)
Ordinal Scale

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 ORDINAL SCALE

Qualities Example What You What You Can’t

Can Say Say
Assignment of Rank in college One The amount that
values along Order of finishing observation is one variable is
some underlying a race ranked above more or less than
dimension or below another
another.
Interval Scale

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 INTERVAL SCALE

Qualities Example What You What You Can’t

Can Say Say

Equal distances Number of words One score The amount of

between points spelled correctly differs from difference is an
Intelligence test another on exact
scores some representation of
Temperature measure that differences on
has equally the variable
appearing being studied
intervals
Ratio Scale

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 RATIO SCALE
Qualities Example What You What You Can’t
Can Say Say

Meaningful and Age One value is Not much!

non-arbitrary Weight twice as
zero Time much as
another or no
quantity of
that variable
can exist
 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 therefore
yield consistent results

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Reliability and Validity on Target

Old Rifle New Rifle New Rifle

Sun glare
Low Reliability High Reliability Reliable but Not
Valid
(Target A) (Target B) (Target C)
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 Validity

V a lid it y

FAC E O R C O N TEN T C R IT E R IO N V A L ID IT Y C O N S T R U C T V A L ID IT Y

C O N C U R R EN T P R E D IC T IV E

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 Reliability

R E L IA B IL IT Y

S T A B IL IT Y IN T E R N A L C O N S IS T E N C Y

TEST R ETEST E Q U IV A L E N T F O R M S S P L IT T IN G H A L V E S

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 WHAT IS ALL THE FUSS?
• Measurement should be as precise as possible
• In psychology, most variables are probably
measured at the nominal or ordinal level
• But—how a variable is measured can determine
the level of precision
 RELIABILITY AND
VALIDITY
• Reliability—tool is consistent
• Validity—tool measures “what-it-should”
• Good assessment tools 
– Rejection of Null hypotheses
OR
– Acceptance of Research hypotheses
 A CONCEPTUAL DEFINITION
OF RELIABILITY

Method Error
Observed Score = True Score + Error Score
Trait Error
 A CONCEPTUAL DEFINITION
OF RELIABILITYMethod Error
Observed Score = True Score + Error Score
Trait Error

• Observed score
– Score actually observed
– Consists of two components
• True Score
• Error Score
 A CONCEPTUAL DEFINITION
OF RELIABILITYMethod Error
Observed Score = True Score + Error Score
Trait Error

• True score
– Perfect reflection of true value for individual
– Theoretical score
 A CONCEPTUAL DEFINITION
OF RELIABILITYMethod Error
Observed Score = True Score + Error Score
Trait Error

• Error score
– Difference between observed and true score
 A CONCEPTUAL DEFINITION
OF RELIABILITY
Method Error
Observed Score = True Score + Error Score
Trait Error

• Method error is due to characteristics of the test or testing

situation
• Trait error is due to individual characteristics
• Reliability of the observed score becomes higher if error is
reduced!!
 INCREASING RELIABILITY
 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
 HOW RELIABILITY IS
MEASURED
• Reliability is measured using a
– Correlation coefficient
– r test1•test2
• 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)
 TYPES OF RELIABILITY
Type of What It Is How You Do It What the Reliability
Reliability Coefficient Looks Like

Test-Retest A measure of Administer the same test/measure rtest1•test1

stability at two different times to the same
group of participants

Parallel Forms A measure of Administer two different forms of rform1•form2

equivalence the same test to the same group of
participants
Inter-Rater A measure of Have two raters rate behaviors and Percentage of
agreement then determine the amount of agreements
agreement between them

Internal A measure of how Correlate performance on each Cronbach’s alpha

Consistency consistently each item with overall performance
item measures the across participants
same underlying
construct
 VALIDITY
• A valid test does what it was designed to do
• A valid test measures what it was designed
to measure
A CONCEPTUAL DEFINITION
OF VALIDITY
• Validity refers to the test’s results, not to
the test itself
• Validity ranges from low to high, it is not
“either/or”
• Validity must be interpreted within the
testing context
 TYPES OF VALIDITY
Type of Validity What Is It? How Do You Establish It?
Content A measure of how well Ask an expert if the items assess what
the items represent the you want them to
entire universe of items
Criterion
Concurrent A measure of how well a Select a criterion and correlate scores
test estimates a criterion on the test with scores on the criterion
in the present
Predictive A measure of how well a Select a criterion and correlate scores
test predicts a criterion on the test with scores on the criterion
in the future
Construct A measure of how well a Assess the underlying construct on
test assesses some which the test is based and correlate
underlying construct these scores with the test scores
 HOW TO ESTABLISH
CONSTRUCT 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
 MULTITRAIT-
Trait 1 Trait 2

MULITMETHOD MATRIX Method 1

Impulsivity
Method 2
Activity Level
Method 1 Method 2
Paper and Pencil Activity Level Paper and Pencil Activity Level
Monitor Monitor
Method 1
Paper and Pencil Moderate Low
Trait 1
Impulsivity Method 2
Activity Level Moderate
Monitor
Method 1
Paper and Pencil
Trait 2
Activity Method 2
Level Activity Level Low
Monitor

• Convergent validity—different methods yield similar results

• Discriminant validity—different methods yield different results
 THE RELATIONSHIP
BETWEEN RELIABILITY
AND VALIDITY
• A valid test must be reliable
But
• A reliable test need not be valid