Pengaruh Daya Saing, Gender,  Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa

Andayani, Yozi; Sari, Vita Fitria

doi:10.24036/jea.v1i3.155

Cited by 10 publications

(27 citation statements)

References 3 publications

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“…The results of other studies show different results. These studies show that pressure does not affect academic cheating (Andayani & Sari, 2019;Artani & Wetra, 2017;Bicer, 2020;Budiman, 2018;Hariri et al, 2018;Isgiyarta et al, 2019;Saidina et al, 2017;Yudiana & Lastanti, 2017). Previous research regarding academic pressure on academic cheating shows different results between one researcher and another, so the academic pressure variable will be the variable that will be examined in this study.…”

Section: Introductionmentioning

confidence: 91%

Moderation of Extracurricular Activities in Influencing Diamond Fraud on Academic Fraud Behaviour

Farliana

Saptono²,

Rahmaningtyas³

et al. 2022

JPP

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The number of students who commit academic fraud is a behaviour that is not commendable and should not occur in the academic environment. This study aims to test whether there is an influence between pressure, opportunity, rationalization, and ability on academic cheating behaviour with extracurricular activities as a moderating variable. This study uses a quantitative approach. The population in this study was 7.029. Samples were taken using the Slovin formula for as many as 379 students, and the sampling technique used proportional random sampling. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical analysis and Moderated Regression Analysis (MRA). The study results show that pressure positively affects academic cheating behaviour by 11.36%. An opportunity has a positive effect on academic cheating behaviour by 5.52%. Then, Rationalization has a positive effect on academic cheating behaviour by 18.84%. The ability has a positive effect on academic cheating behaviour by 42.77%. The implication is extracurricular activities can strengthen the influence of pressure, rationalization and ability on academic cheating behaviour. However, unable to moderate the effect of opportunity on academic cheating. This research suggests that exam supervisors can tighten supervision, and students can foster self-confidence.

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Section: Introductionmentioning

confidence: 91%

Moderation of Extracurricular Activities in Influencing Diamond Fraud on Academic Fraud Behaviour

Farliana

Saptono²,

Rahmaningtyas³

et al. 2022

JPP

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“…Accepted date: September 2022 *Corresponding Author PENDAHULUAN Kecurangan (fraud) merupakan suatu tindakan yang dilakukan berupa penipuan yang mengakibatkan kerugian yang berdampak kepada orang lain dengan berbagai macam cara yang dilakukan serta melanggar aturan untuk kepentingan pribadi (Andayani & Sari, 2019). Di Indonesia, masih sering terjadi kecurangan yang dilakukan oleh akuntan, seperti yang terjadi pada kasus PT Hanson International Tbk (MYRX) tahun buku 31 Desember 2016.…”

Section: Submission Date: June 2022unclassified

“…Upaya penanganan kecurangan akuntansi dapat dilakukan mulai dari pendidikan. Pendidikan akuntansi berperan dalam memperlengkapi para mahasiswa akuntansi menghadapi persaingan di dunia kerja dengan cara yang sehat atau positif (Andayani & Sari, 2019). Melalui pendidikan, mahasiswa diharapkan mampu menjadi manusia yang berilmu pengetahuan serta menjunjung tinggi nilai kejujuran, sehingga menjadi bekal mahasiswa ketika masuk dalam dunia kerja (Neva & Amyar, 2021).…”

Section: Submission Date: June 2022unclassified

“…Kuesioner dikatakan reliabel apabila Cronbatch's Alpha>0,6 sedangkan Cronbatch's maka dikatakan tidak reliabel (Arfiana & Sholikhah, 2021). Kedua, pengujian asumsi klasik terdiri dari uji normalitas, uji multikolinieritas dan uji Uji normalitas menggunakan uji Kolmogorov Smirnov, jika nilai Sig.>0,05 maka dinyatakan data berdistribusi normal, sedangkan jika nilai Sig.<0,05 maka dinyatakan data tidak berdistribusi normal (Andayani & Sari, 2019). Uji Multikolinearitas dilakukan untuk menguji model regresi terbebas dari multikolinearitas atau tidak.…”

Section: Teknik Analisisunclassified

“…Uji heteroskedastisitas digunakan untuk mengetahui apakah model regresi terjadi ketidaksamaan variance atau tidak. Dikatakan bebas dari uji heteroskedastisitas jika nilai Sig.>0,05 sedangkan dikatakan tidak bebas dari uji heteroskedastisitas jika Sig.<0,05 (Andayani & Sari, 2019). Ketiga, pengujian hipotesis dengan analisis regresi berganda yang menggunakan uji t untuk menguji pengaruh positif dari masing-masing variabel bebas.…”

Section: Teknik Analisisunclassified

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Determinan Kecurangan Akademik Mahasiswa Akuntansi Di Masa Pandemi Covid-19

Ningrum¹,

Maria²

2022

accounting, auditing, information

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This research aims to determine the determinants of academic fraud of accounting students during the Covid-19 pandemic using the fraud diamond dimension. The independent variables in this study are pressure, opportunity, rationalization and ability. Primary data collection is done through online surveys using questionnaire instruments through google form. The respondents obtained were as many as 161 accounting students, who were deleted as many as 27 accounting students and who were processed and analyzed as many as 134 accounting students. The results of this study showed that pressure and rationalization had a positive effect on academic fraud of accounting students during online learning, opportunities had no effect on academic cheating of accounting students during online learning and the ability to negatively affect the academic fraud of accounting students during online learning.

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Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students

Azmiyanti

Suhartini

Putri

2023

ijler

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This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.

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Pengaruh Daya Saing, Gender, Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa

Cited by 10 publications

References 3 publications

Moderation of Extracurricular Activities in Influencing Diamond Fraud on Academic Fraud Behaviour

Moderation of Extracurricular Activities in Influencing Diamond Fraud on Academic Fraud Behaviour

Determinan Kecurangan Akademik Mahasiswa Akuntansi Di Masa Pandemi Covid-19

Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students

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