Yolandaru Septiana, Tony Wijaya, Edi Istiyono, Sukirno
The internship program is momentous in providing practical experience for vocational school accounting students in Indonesia. In practice, however, different evaluation models assess the program's effectiveness. As a sequence, therefore, this study was intended to develop standardized instruments that can be adopted in the internship program evaluation at the vocational school. Initially, 31 items for the internship program evaluation were drafted. Next, by adopting the Aiken validity model, three experts were requested to assess the instrument's feasibility. Besides, an empirical validation was conducted by inviting 180 vocational school students. Finally, by using confirmatory factor analysis (CFA), root mean squared error of approximation (RMSEA), Tucker Lewis Index (TLI), and comparative fit index (CFI), this research has generated a reliable instrument consisting of 23 valid items which can be used as a standard in evaluating the internship program effectiveness for vocational school in Indonesia. The results estimate that 23 valid instruments can be used to evaluate the program of accounting field practice in vocational schools. This tool is effective in evaluating accounting fieldwork practices. © 2024, Southeast Asian Association for Institutional Research. All rights reserved.
Universitas Negeri Yogyakarta, Yogyakarta, Indonesia