the distribution of testee in determining their chosen answer on the form of multiple choice questions. Distribution Pattern Answer
gained by counting the number of testee who chose the answer of a, b, c, d, e, or who do not have any choice omit.
From the distribution pattern answer can be determined whether the detractors function as well or not. A chosen answers
humbug can be said to function well if the detractors at least chosen by 5 of all test participants.
B. Relevant Researches
1. Research conducted by Aditya Melia Nugrahanti in 2013 entitled:
“Analisis Butir Soal Ujian Akhir Semester Gasal Mata Pelajaran Akuntansi Keuangan Kelas XI Kompetensi Keahlian Akuntansi SMK
Negeri 1 Yogyakarta Tahun Ajaran 20122013 ”. In that study, the results
showed that: 1 In terms of validity, the valid question of the test is 70 and the invalid one is about 30. 2 In terms of reliability, the question
of the test categorized as the low reliability in the score of 0,610. 3 in terms of difficulty level, the question that can be categorized as a difficult
question is 10, moderate question 53,33, and the easy question is 36,67. 4 In terms of discrimination index, the question with a bad
discrimination index is about 20, fair in 10, good at the percentage of 10, and very good question is 60. 5 In terms of the distribution
pattern of answers, the question with excellent criteria is about 33,33, good criteria for 23,22, the criteria of fair is 20, less good criteria for
16,67, and the criteria of not good at 6,67.The similarities of this research with research conducted by Aditya Melia Nugrahanti is equally
as a quantitative descriptive research and researching about the test item analysis in Final Examination. While the difference located in the
research place and subject, the research of Aditya Melia Nufrahanti is performed on the Financial Accounting Subject in Accounting Skills
Competency Grade XI SMK Negeri 1 Yogyakarta. 2.
Research conducted by Nur Hidayati Indra Rukmana in 2013 entitled: “Analisis Butir Soal Ujian Akhir Semester Gasal Mata Pelajaran Teori
Kejuruan Kelas XI Akuntansi SMK YPKK 1 Gamping Tahun Ajaran 20122013
”. In that study, the results showed that: 1 In terms of validity, the valid question of the test is 67,5 and the invalid one is
about 32,5. 2 In terms of reliability, the question of the test categorized as the low reliability in the score of 0,755. 3 in terms of
difficulty level, the question that can be categorized as a difficult question is 12,5, moderate question 55, and the easy question is
32,25. 4 In terms of discrimination index, the question with a bad discrimination index is about 12,5, fair in 27,5, good at the
percentage of 45, and very good question is 15. 5 In terms of the distribution pattern of answers, the question with excellent criteria is
about 20, good criteria for 30, the criteria of less good for 10, and the criteria of not good at 5. The similarities of this research with
research conducted by Nur Hidayati Indra Rukmana is equally as a
quantitative descriptive research and researching about the test item analysis in Final Examination. While the difference located in the
research place and subject, the research of Nur Hidayati Indra Rukmana is performed on the Vocational Theory Subject in Grade XI Accounting
SMK YPKK 1 Gamping. 3.
Research conducted by Tri Setya Ernawati in 2013 entitled: “Analisis Butir Soal Ujian Akhir Semester Ganjil Buatan Guru Akuntansi Program
Keahlian Akuntansi Kelas X Di SMK Negeri 1 Bantul Tahun Ajaran 20122013
”. In that study, the results showed that: 1 In terms of validity, In terms of validity, the valid question of the test is 76,25 and
the invalid one is about 23,75. 2 In terms of reliability, the question of the test categorized as the low reliability in the score of 0,820. 3 in
terms of difficulty level, the question that can be categorized as a difficult question is 5, moderate question 23,75, and the easy question is
71,25. 4 In terms of discrimination index, the question with a bad discrimination indexis about 47,5, fair in 35, good at the percentage
of 15, and very good question is 15. 5 In terms of the distribution pattern of answers, the question with excellent criteria is about 7,5,
good criteria for 11,25, the criteria of less good for 26,25, and the criteria of not good at 27,5.The similarities of this research with
research conducted by Tri Setya Ernawati is equally as a quantitative descriptive research and researching about the test item analysis in Final
Examination. While the difference with the research conducted by Tri
Setya Ernawati is the analysis performed on a question made by accounting teacherin Accounting Expertise Program in Grade X A SMK
Negeri 1 Bantul.
C. Framework
