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All Journal E-JURNAL AKUNTANSI
Estetika Mutiaranisa Kurniawati
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
Economics, Econometrics & Finance

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Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon Estetika Mutiaranisa Kurniawati; Risca Dwi Jayanti; Nur Chayati; Saktiana Rizki Endiramurti
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p19

Abstract

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning. Keywords: Academic Fraud; Fraud Pentagon; Online Learning
Co-Authors Nur Chayati Risca Dwi Jayanti Saktiana Rizki Endiramurti