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C. Research Result
The results of The Analysis of Test Items of Economics-Accounting Final Examination of Even Semester for Grade XI IPS Students of MAN 2 Yogyakarta
in Academic Year 20152016 are:
1. Validity
Validity can be examined rationally rational validity and empirically empiric validity. To determine rational validity, a tracking can be done using
content validity. Content validity can be identified by using question blueprints whether the test items are already appropriate with the indicators. Economics
Accounting Final Examination of Even Semester for grade XI Students of MAN 2 Yogyakarta in the Academic Year of 20152016 consist of five basic
competencies, they are accounting as an information system, accounting cycle of a service enterprise, international trade policy, description of a concept of
accounting basic equation, and analysis of international economic cooperation. The test items according to the content validity index are in Attachment 3.
Correlation coefficient formula is functioned to examine the empirical validity. The total number of the students of XI IPS class are 64 students that
consist of 22 students of XI IPS 1 class, 21 students of XI IPS 2 class, and 21 students of XI IPS 3 class. In reference to the number of the research subjects, 64
students, the score gained was 0.250. Thus, the research result toward the analysis of the test items’ validity according to ≥0.250 which means that the test items are
valid. Otherwise, if the score is 0.250, the test items are not valid. 0.250 was resulted from Anates in which r table below is at 60 and 0.250. Based upon the
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result of the analysis of test items of Economics-Accounting Final Examination of Even Semester for grade XI students of MAN 2 Yogyakarta in the Academic Year
of 20152016, the valid test items were 22 55. The distribution of the 40 test items according to validity is:
Table 7. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Empirical Validity
No Validity Index
Test items Total
Percentage 1
0250 valid
questions 4, 5, 6, 9, 12, 13, 15, 17, 18,
19, 20, 23, 25, 26, 27, 29, 31, 32, 35, 37, 38, 40
22 55
2 0250 invalid
questions 1, 2, 3, 7, 8, 10, 11, 14, 16,
21, 22, 24, 28, 30, 33, 34, 36, 39
18 45
Source: Primary data
Figure 3. The distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Empirical Validity
Valid 55
Invalid 45
Validity
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2. Reliability
The research result of the analysis of test items’ reliability according to r11 ≥ 0.70, the examined test items have high reliability reliable, otherwise, if r11
0.70, the examined test items have low reliability unreliable. Based on the analysis of the test items of Economics-Accounting Final Examination of Even
Semester for grade XI IPS students of MAN 2 Yogyakarta in the Academic Year of 20152016, the test items were 0.73 which means that r11 0.70, hence the test
items were reliable. Complete calculation on Attachment 3 3.
Difficulty Level The criteria used to interpret calculation result of difficulty level are 0-15
categorized as very difficult, 16-30 categorized as difficult, 31-70 categorized as average, 715-85 categorized as easy, and 86-100 categorized
as very easy. According The Analysis of Test Items of Economics-Accounting Final
Examination of Even Semester for Grade XI IPS Students of MAN 2 Yogyakarta in Academic Year 20152016, there were 2 5 very easy, 8 20 easy, 24
60 average, 5 12.50 difficult, and 1 2.5 very difficult test items. The distribution of 40 test items according to the difficulty level is:
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Table 8. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Difficulty Level
No Difficulty Level
Test items Total Percentage
1 0-15
Very Difficult 10
1 15
2 16-30
Difficult 2, 9, 23, 30, 33
5 12.5
3 31-70
Enough 4, 5, 6, 7, 11, 12, 13, 14, 19,
20, 22, 24, 25, 26, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39
24 25
4 71-85
Easy 1, 15, 16, 17, 18, 21, 27, 40
8 25
5 86-100
Very Easy 3, 8
2 5
Source: Primary Data
Figure 4. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Difficulty Level
Source: Primary Data Very
Easy 5
Easy 20
Average 60
Difficult 12
Very Difficult
3
Difficulty Level
70
4. Discrimination index
Classification used to interpret the test result of discrimination index is 9, so the test items are classified as bad. 10-19 is categorized as bad, 20-29
is enough, 30-49 is good and ≥ 50 is very good.
From the analysis, it was found that there were 6 15 very bad, 5 12,5 bad, 10 25 enough, and 9 22,5 very good test items.. The distribution of 40
test items according to discrimination index is described as follows: Table 9. The Distribution of The Analysis of Test Items of Economics-
Accounting Final Examination of Even Semester for Grade XI IPS Students of MAN 2 Yogyakarta in Academic Year 20152016
according to Discrimination Index
No Discrimination index
Test items Total
Percentage 1
9 Very Bad 1, 2, 8, 10, 11, 14
6 15
2 10-19 Bad
30, 33, 36, 37, 39 5
12,5 3
20-29 Enough 3, 7, 13, 17, 21, 22,
27, 31, 34, 38 10
25 4
30-49 Good 9, 15, 16, 20, 24, 26,
28, 29, 32, 40 10
25 5
≥50 Very Good 4, 5, 6, 12, 18, 19,
23, 25, 35 9
22,5 Source: Primary data
Figure 5. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Discrimination index
Very Bad 15
Bad 12
Good Enough
25 Good
25 Very Good
23
Discrimination index
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5. Distractor efficiency
The pattern of answer distribution can be identified by calculating the number of test participants who choose a, b, c, d, and e or who does not choose any
options. From the distribution of answers, information about functioning distractors. Distractor efficiency can be calculated using distractor efficiency by
Anates version 4.09. A distractor is good, if it is ≥ 5 than the number of
participants. In interpreting distractor efficiency of each test item, criteria of Likert scale function well:
a. Distractor efficiency is very good, if all four distractors work.
b. Distractor efficiency is good, if three distractor work.
c. Distractor efficiency is enough, if only two distractors work.
d. Distractor efficiency is bad, if only one distractor work.
e. Distractor efficiency is very bad, if all distractors do not work.
According to The Analysis of Test Items of Economics-Accounting Final Examination of Even Semester for Grade XI IPS Students of MAN 2 Yogyakarta
in Academic Year 20152016, the total number of very good test items were 16 40, good test items were 10 25, enough test items were 12 30, bad test
items 2 5, and no very bad test items. The distribution of 40 test items according to the effectiveness of distractors.
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Table 10. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Distractor Efficiency.
No Distractor
efficiency Test items
Total Percentage 1
Very Good 1, 5, 6, 9, 10, 20, 21, 23, 28, 29,
30, 33, 34, 35, 38, 39 16
40 2
1 Good
7, 11, 13, 15, 19, 25, 26, 31, 32, 37
10 25
3 2
Enough 2, 3, 12, 14, 16, 17, 18, 22, 24,
27, 36, 40 12
30 4
3 Bad
4, 8 2
5 5
4 Very Bad
Source: Primary data
Figure 6. The Distribution of The Analysis of Test Items of Economics- Accounting Final Examination of Even Semester for Grade XI IPS
Students of MAN 2 Yogyakarta in Academic Year 20152016 according to Distractor efficiency.
Source: Primary data
Very Good 40
Good 25
Good Enough
30 Bad
5 Very Bad
Distractor Efficiency
73
D. Discussion