measured by a five-point Likert scale, ranging from 1 (strongly disagree) to 5 (strongly
agree). All of constructs are developed for measuring from the definition of each
construct and literature reviews as shown in Table 6 that provides the definition of each
construct, operational variables, scale source, and sample questions and items.
Moreover, a pretest method is conducted to increase the assertive measure.
Thirty CPAs informants from the sampling frame are requested to undergo the testing
for the clear and accurate understanding of a questionnaire before using in the actual
collection. That group is usually sufficient to identify problems with a questionnaire
(Burns and Bush, 1998). After the pretest, the questionnaire is modified and improved
basing on the received comments or suggestions to ensure validity and reliability of
questionnaire to be used to measure all constructs in conceptual model of this research.
Therefore, the variable measurements of dependent variable, independent variables, and
control variables of this research are elaborated as follows.
Dependent Variable