Content Validity of Accounting Learning Self Efficacy Instrument Among Matriculation Accounting Students

Abstract

In an era of rapid technological advancements, the efficacy of online learning tools and strategies is of paramount importance in education. This study aimed to evaluate the content validity of an instrument by assessing the content validity of an instrument developed to measure the Online Accounting Learning Self-Efficacy of Matriculation Accounting students in the context of a Flipped learning environment. The content validity evaluation was carried out employing Item Content Validity Index (I-CVI) and Scale Content Validity Index (S-CVI) methodologies. The instrument's content validity was evaluated based on the views of six experts. The utilization of an online platform for expert input collection via email exemplifies a contemporary and efficient research approach. In this study, two main constructs have been identified online self-efficacy and accounting learning self-efficacy consisting of 17 items. The Item Content Validity Index (I-CVI) ranged from 0.57 to a perfect score of 1.00, while the Scale Content Validity Index (S-CVI/AV) demonstrated strong content validity, with a value of 0.90 for the online self-efficacy construct and 0.86 for accounting learning self-efficacy. Notably, six items were excluded from the measurement instrument due to their lack of relevance, and two items underwent modifications to enhance precision and clarity. The overall S-CVI value of the online Accounting learning Self-Efficacy measurement instrument is 0.86. The findings of this research culminated in a compelling conclusion regarding the content validity of the Online Accounting Learning Self-Efficacy measurement instrument, affirming its utility as a reliable tool for assessing the self-efficacy of students engaged in online accounting learning within a Flipped Learning environment. Furthermore, the study extends an invitation for future research to use more in-depth statistical analysis, thereby providing a comprehensive evaluation of the validity and reliability of the constructs developed. In an educational landscape characterized by evolving technology-driven pedagogies, this research serves as a vital step toward enhancing the effectiveness of online accounting education.