Reliability and Validity Instrument

The data used in the questionnaire are checked using validity and reliability
analysis. According to Gray (2017), reliability refers to the extent to which a test
produces similar results under constant conditions in all occasions. Moreover, internal
reliability measures the extent to which a test or questionnaire is homogenous. In the
researchers’ study, Cronbach’s alpha will be used to measure internal reliability. The
value that is greater than 0.7 will be considered acceptable (Gray,2017). On the other
hand, validity refers to how accurately a method measures what it is intended to
measure. If research has high validity, that means it produces results that correspond to
real properties, characteristics, and variations in the physical or social world (Middleton,
2019). To ensure the validity of a quantitative study, the research instrument must
measure what it intends to measure (Gray 2017). Validity analysis is performed using
the Pearson product–moment correlation coefficient. If the questions violate the validity
or reliability test, the question item is replaced or dropped.

Additionally, the researchers will test the research instrument to twenty (20)
respondents that are not part of the study in order to ensure its reliability and validity. To
ensure reliability and validity, the research instrument will be tested out to twenty (20)
respondents who were not part of the study. The pilot testing represents a fundamental
phase of the research process and it is enforced to examine the feasibility of an
approach that is intended to be used in a larger scale study. Also, all the statements in
the questionnaire based on the 4-point Likert scale were randomly arranged to ensure
that the respondents did not misunderstand the questions. In the same light, the
randomly arranged questions were to ensure that the responses of certain questions
were not affected by other questions.
Data Gathering Procedure

In gathering the data, the researchers will first send a request letter to the School
of Business and Management in Xavier University- Ateneo de Cagayan to obtain the list
of 2nd year BS Accountancy Students, school year 2020-2021. Afterwards, a consent
letter will be given to the students and such will need to ask them for their participation
in their survey and to allow the researchers to get their QPI and if necessary, their
grades in each accounting subject taken in first year. Also, another letter of request will
be sent to the School of Business and Management Dean’s Office to get the
respondent’s QPI and CPALE rating who gave their consent.

After the prerequisites of the data collection is done, the researchers will then utilize the
online survey tool (Google Forms or Microsoft Forms) to email the survey questionnaire
link to the respondents who already gave their consent to participate in the survey. The
research study will only utilize the data from the answered survey questionnaires and
secondary data from the School of Business and Management. No specific specimen
from the respondents will be used.