There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).
Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut dalam penelitian ini digunakan analisa regresi berganda.
Perception determines the way we behave towards an object or problem, how everything that affects a person's perception will later affect the chosen behavior h. Accounting students by understanding the negative consequences of tax evasion actions and penalties in the form of sanctions can know signs in decision-making and behavioral patterns of academic compliance in higher education. This study seeks to examine the effect of student perceptions of tax evasion and tax sanctions on the ethical behavior of accounting students' compliance. Results show that student perception as variable X1 on tax evasion does not have a significant effect to Ethical Behavior academic compliance of accounting students at the State University of Malang. Next on variable X2 result testing perception on penalty positive and significant effect on behavior ethical obedience academic accounting students at the State University of Malang
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