Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond

Ardiansyah, Sukma Sopiyan; Nur, Della Salsabilla Am; Febrianti, Joana Sarah; Fitriana, Nur

doi:10.35145/bilancia.v6i1.1763

Cited by 13 publications

(25 citation statements)

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“…The results of this study are not following the research conducted by (Nursani & Irianto 2014;Budiman 2018) which states that ability has a positive effect on academic fraud behavior. However, the results of this study are following the research conducted by Zaini et al (2015) who concluded that ability does not affect a person's behavior in committing academic fraud.…”

Section: Capability and Academic Fraud Behaviorcontrasting

confidence: 98%

“…The greater the capability of a student, the more likely it is that fraud will be committed. Research conducted by (Nursani & Irianto 2014;Budiman 2018) shows that capability has a positive effect on academic fraud committed by students. Based on the description above, the fourth hypothesis of this study is: H4: Capability has a positive effect on student academic fraud behavior.…”

Section: Research Hypothesismentioning

confidence: 99%

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Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control

Marfuah

Dinar

Ardiarmi³

et al. 2022

Nominal Barom. Ris. Akunt. dan Manaj.

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Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect of the fraud diamond and locus of control dimensions on academic fraud behavior. The population of this research is accounting students at the Faculty of Business and Economics, Islamic University of Indonesia, Academic Year 2020/2021 as many as 1,783 students. By using the Slovin formula, the minimum number of samples that meet the Slovin criteria is 95 participants. The sampling method used is convenience sampling by distributing questionnaires via google form so that 261 respondents are collected. The analytical method used to test the research hypothesis is multiple linear regression analysis. The results of this study indicate that the variables of pressure, opportunity, rationalization, and external locus of control have a significant positive effect on student academic fraud behavior. The ability variable was not proven to have a significant positive effect on academic fraud behavior. While the internal locus of control variable proved to have a significant negative effect on academic fraud behavior. The results of this study have implications for higher education institutions to make policies that can reduce student academic fraud.Keywords: Academic Fraud, Pressure, Opportunity, Rationalization, Capability, Locus of ControlAbstrak: Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Locus of Control. Penelitian ini bertujuan untuk mengetahui pengaruh dimensi fraud diamond dan locus of control terhadap perilaku kecurangan akademik. Populasi penelitian ini adalah mahasiswa akuntansi di Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia Tahun Akademik 2020/2021 sebanyak 1.783 mahasiswa. Dengan menggunakan rumus Slovin, jumlah minimal sampel yang memenuhi kriteria Slovin adalah 95 partisipan. Metode pengambilan sampel yang digunakan adalah convenience sampling dengan menyebarkan kuisioner melalui google form sehingga terkumpul 261 responden. Metode analisis yang digunakan untuk menguji hipotesis peneltian adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel tekanan, kesempatan, rasionalisasi dan locus of control eksternal terbukti berpengaruh positif signifikan terhadap perilaku kecurangan akademik mahasiswa. Variabel kemampuan tidak terbukti berpengaruh positip signifikan terhadap perilaku kecurangan akademik. Sedangkan variabel locus of control internal terbukti berpengaruh negatif signifikan terhadap perilaku kecurangan akademik. Hasil penelitian ini mempunyai implikasi bagi institusi Perguruan Tinggi untuk membuat kebijakan yang mampu mengurangi tindak kecurangan akademik mahasiswa.Kata kunci: Kecurangan Akademik, Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Locus of Control

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Section: Capability and Academic Fraud Behaviorcontrasting

confidence: 98%

Section: Research Hypothesismentioning

confidence: 99%

Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control

Marfuah

Dinar

Ardiarmi³

et al. 2022

Nominal Barom. Ris. Akunt. dan Manaj.

View full text Add to dashboard Cite

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“…This is because the environment also commits acts of fraud, and the teacher does not give warnings or punishments for students who cheat on each other during exams. Nursani & Irianto (2014) stated that several opportunity factors influence academic fraud, such as internet technology that provides access to copies without citing the source, supervisors who do not supervise closely and thoughtfully, and class conditions it is not balanced with strict sanctions (Budiman, 2018).…”

Section: Discussionmentioning

confidence: 99%

“…In contrast, the KAS2 does not learn to understand the material before the exam. Nursani & Irianto (2014) stated that high-needs students would influence academic fraud behavior. Regarding exposure, KAS1 and KAS2 argue that there are rarely punishments, such as deductions for students who cheat during exams.…”

Section: Discussionmentioning

confidence: 99%

Student Academic Fraud during Maths Exams During the Covid-19 Pandemic Based on GONE Theory Dimensions

Sutrisno,

Nida,

Purwosetiyono

2023

FRM

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<p>This study aims to describe students' academic fraud during math exams during the Covid-19 pandemic based on the missing theory dimension regarding students' academic abilities. This research was conducted in class IX, a junior high school in Semarang. Six subjects were selected purposively, with high, moderate, and low academic ability, two students each. Data collection uses test scores, academic fraud scales, and interviews. The technique of checking the validity of the data is through triangulation of sources and methods. This study shows that students with high, moderate, and low academic abilities commit academic fraud when taking the same exam but with different intensities. The background of the fraud is greed, opportunity, need, and exposure. The form of fraud is copying answers on the internet or collaborating with other friends while doing exams. Students do this because of the effects of online learning and the lack of supervision from the teacher during the exam.</p>

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“…Prior research on fraud within the educational sector has predominantly focused on higher education. Studies have examined various aspects, such as the causes of academic dishonesty among students during the COVID-19 pandemic (Ardiansyah et al, 2022), the design of systems for detecting and preventing fraudulent behavior through accreditation procedures (de Souza-Daw & Ross, 2023), the awareness of forensic accounting among students and professionals (Alharasis et al, 2023), the implementation of internal controls within universities (Sofyani et al, 2022), and the integration of forensic accounting education from the perspective of students (Ebaid, 2022). However, research on fraud at the school level and the use of cultural values as an anti-fraud measure is scant.…”

Section: Introductionmentioning

confidence: 99%

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

Setiawan,

Cholili

2023

SJEKI

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This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and unstructured interviews with informants. The findings underscore the importance of five core cultural values: honesty, trust, mutual cooperation, mutual respect, and mutual care. The study concludes that the implementation of these values is crucial in fostering financial reporting accountability and reducing the risk of fraud within the school environment. These insights can benefit not only educational institutions but also other organizations by providing valuable guidance for developing internal anti-fraud programs based on the internalization of cultural values. By understanding how these values contribute to a trustworthy and ethical internal environment, institutions can proactively anticipate and minimize the potential for fraudulent activity.==============================================================================================================ABSTRAK – Nilai Budaya sebagai Strategi Anti Kecurangan: Kajian dari Sekolah Islam. Penelitian ini bertujuan untuk mengeksplorasi strategi pencegahan kecurangan melalui implementasi nilai-nilai budaya di Sekolah Islam di Surabaya. Penelitian ini bersifat kualitatif melalui metode studi kasus dengan data yang dikumpulkan secara observasi langsung di lokasi penelitian dan wawancara tidak terstruktur dengan sejumlah informan. Hasil kajian menunjukkan bahwa nilai-nilai budaya yang diimplementasikan di sekolah adalah: kejujuran, amanah, gotong royong, saling menghargai, dan saling peduli. Implementasi nilai-nilai budaya tersebut terbukti menjadi faktor utama dalam membentuk akuntabilitas pelaporan keuangan dan mencegah terjadinya kecurangan di lingkungan sekolah. Hasil ini dapat menjadi panduan tidak hanya bagi lembaga pendidikan tetapi juga berbagai organisasi lainnya dalam membangun program pencegahan kecurangan internal dengan internalisasi nilai-nilai budaya tersebut. Pemahaman akan pentingnya nilai-nilai tersebut berkontribusi terhadap meningkatnya kepercayaan dan terciptanya lingkungan internal yang beretos kerja baik sehingga dapat meminimalisir berbagai potensi kecurangan.

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Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond

Cited by 13 publications

References 0 publications

Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control

Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control

Student Academic Fraud during Maths Exams During the Covid-19 Pandemic Based on GONE Theory Dimensions

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

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