FAKTOR YANG MEMENGARUHI PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN
Abstract
Perilaku kecurangan pada mahasiswa terus menyebar di mana perilaku kecurangan tersebut menyebabkan ketidak sesuaian penilaian kinerja akademik individu dan ketidak adilan dalam proses pendidikan. Research ini bertujuan menganalisa dampak dari tekanan, peluang, rasionalisasi, dan penyalahgunaan teknologi informasi (TI) pada perilaku kecurangan akademik mahasiswa akuntansi sebagai calon akuntan menggunakan fraud diamond theory. Populasi research adalah mahasiswa akuntansi di perguruan tinggi wilayah Jawa Tengah dan Daerah Istimewa Yogyakarta dengan sampel sebanyak 115 responden. Teknik pengumpulan data menggunakan metode purposive sampling dengan google form. Analisis data menggunakan Partial Least Square (PLS) Structural Equation Modelling (SEM). Hasil research ini menunjukkan tekanan dan peluang berdampak positif signifikan pada perilaku kecurangan akademik mahasiswa akuntansi. Rasionalisasi dan penyalahgunaan TI tidak berdampak signifikan pada perilaku kecurangan akademik mahasiswa akuntansi. Research ini memiliki perbedaan dengan research terdahulu antara lain penulis berusaha untuk lebih luas dalam cakupan pencarian responden sesuai dengan kriteria yang telah ditentukan untuk mengetahui faktor apa saja yang dapat memengaruhi perilaku kecurangan akademik pada mahasiswa akuntansi.
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Keywords:
Kecurangan akademik, Peluang, Penyalahgunaan TI, Tekanan, Rasionalisasi
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2024-05-31
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Putra Rahamwan, I. B., Anggreani, C., & Harsa Sumarta, N. H. S. (2024). FAKTOR YANG MEMENGARUHI PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN. Jurnal Bisnis Digital J-BisDig, 2(1), 86–105. https://doi.org/10.52060/j-bisdig.v2i1.2094
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Articles
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