Based on the table, there are 14 statements of 20 point statement is valid. Five statements are invalid. The results of the calculations are
based on testing using SPSS version 16. Table 8 The results of the analysis validation of the question form of
motivation learning No
Criteria The
Number of Questionnaire
Total Precentage
1. Valid
1,3,6,7,8,9,10,11,1 2,13
,15,17,18,20 14
70
2. Invalid
2,4,5,14,16,20 6
30 TOTAL
20 100
Source: Primary data are processed
2. Reliabilitas
A technique that is commonly used to examine the internal consistency of a test is Cronbach`s Alpha or Alpha Coefficients. The
application of the techniques is testing the reliability of the scale measuring attitude with three, five, or seven choices. The formula, namely
of :
α
=
� �−
1 −
∑ℴ
� 2
ℴ
� 2
Information : α
= reliabilitas that sought R
= the number of items ∑
ℴ
�
=the variants of items ℴ
�
=variants score total
Zainal Arifin, 2012: 264 According to Slamet Suharsimi in Lestari 2012:22, the research
instrument have a high reliability if the value of the coefficient Alpha Cronbachs ≥ 0.60. These results indicate the instrument reliability and
have high reliability. Based on the research of the development that is done, test of the
reliability of the instruments show that score is 0.876 r table 0.444. Based on the results, the calculation of the reliability indices obtained
meets the criteria more than 0.6. These results indicate that is the instrument reliability and feature high reliability. So, the instrument that
is used in the research is reliable and consistent enough respondents in answering questions on the instrument. Besides, test of validity and
reliability in this research is done by using the software SPSS version 16.
G. Technique For Analyzing Data
1. Data of developing product
Research and Development of Accounting Monopoly followed the development procedure which is conduct by using descriptive data
analysis. Stages in this research are : a.
Gathering references about material, variation and form of company. b.
Arranging proper test instrument on Monopoly. c.
Scoring proper level on medium by Accountancy Expert, through
