Creating Quality Precision Instrument: VFMA_35 for the Conduct of Value for Money Audit Using the Rasch Model

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Razimah Abdullah Mohd Saidfudin Masodi

Abstract

Just like an examination paper, the reliability of a survey questionnaire as a measuring instrument is crucial if we want a good and valid instrument. The length of test and rating scale or distractor operational definition are among the determinants that will affect the validity of the instrument. However, how do we assure that we are measuring what is to be measured? This paper investigates the construct validity of an instrument named, VFMA_35 by applying the Rasch analysis. The precision of the instrument is established from the item measurement standard error (SE). Analysis using Rasch creates a functional precise instrument which has the unique predictive ability of measurement and is operable to meet all the requirements of prudent measurement.
Keywords: Audit, Quality, Survey, Value for Money, Performance measurement

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How to Cite
ABDULLAH, Razimah; MASODI, Mohd Saidfudin. Creating Quality Precision Instrument: VFMA_35 for the Conduct of Value for Money Audit Using the Rasch Model. Management & Accounting Review (MAR), [S.l.], v. 11, n. 1, p. 1-16, june 2012. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/335>. Date accessed: 18 jan. 2018.
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